CORPORATE GOVERNANCE AND EXTERNALITIES: PERSPECTIVES ON THE 2030 AGENDA

Authors

DOI:

https://doi.org/10.5902/1981369439752

Keywords:

Multidimensional development, Corporate governance, Global Compact, Sustainability

Abstract

The objective of the study is to analyze corporate governance in the perspective of its externalities and sustainability, given the contributions of the United Nations 2030 Agenda to the new paradigm of multidimensional development. The analysis faces convergence of academy theoretical frameworks with political action articulated by the United Nations, with new international actors, especially non-governmental organizations and corporations, over negative externalities of economic context and consumption, which rises several concerns regarding humanity future. The Global Compact and 2030 Agenda are seen as a new regulatory framework, entitled of high potential for convergence of governance practices and their replication in business environment. Results indicate need for dialogue between several public and private actors, especially in the context of externalities, to guide effective initiatives for the development of a truly inclusive multidimensional society, considering the human rights and people dignity, regardless of geographical location, ideologies or beliefs.

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Author Biographies

Giovanni Olsson, Universidade Comunitária Regional - UNOCHAPECÓ (Chapecó-SC); Professor Permanente do Programa de Mestrado em Direito (Linha Atores Internacionais)

Doutor em Direito (UFSC, 2006). Mestre em Direito (UFSC, 2001). Especialista em Direito (1994 e 1995). Bacharel em Ciências Sociais e Jurídicas (UFRGS, 1993). Pesquisador no SPS-IUE (Italia, 2005). Juiz do Trabalho Titular (TRT 12a Região). Ex-Membro do Conselho Consultivo da Escola Nacional de Formação e Aperfeiçoamento de Magistrados do Trabalho (ENAMAT/TST). Pesquisador do Grupo de Pesquisa Relações Internacionais, Direito e Poder (CNPQ). Professor Permanente do Programa de Mestrado em Direito da Universidade Comunitária Regional (UNO-SC). Desenvolve pesquisas nos seguintes temas: atores internacionais, globalização,  cidadania, direitos humanos, saber, educação para o trabalho, metodologia do ensino e da pesquisa, poder, governança com e sem governo e desenvolvimento sustentavel pluridimensional.

   

Silvana Dalmutt Kruger, Universidade Comunitária da Região de Chapecó

Doutora em Contabilidade pela Universidade Federal de Santa Catarina (UFSC, 2017), Mestra em Contabilidade pela UFSC (2012), Especialista em Contabilidade Gerencial Estratégica (2010) e em Gerência da Qualidade dos Serviços Contábeis (2002), Graduada em Ciências Contábeis pela Fundeste (2000). Professora do Programa de Mestrado em Ciências Contábeis e Administração da Unochapecó. Com experiência profissional nas áreas Administrativa e Gerencial, além de gestão acadêmica (Direção da Área de Ciências Sociais e Aplicadas e Coordenadora de Cursos de Especialização).

 

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Published

2021-12-30

How to Cite

Olsson, G., & Kruger, S. D. (2021). CORPORATE GOVERNANCE AND EXTERNALITIES: PERSPECTIVES ON THE 2030 AGENDA. Revista Eletrônica Do Curso De Direito Da UFSM, 16(2), e39752. https://doi.org/10.5902/1981369439752

Issue

Vol. 16 No. 2 (2021)

Section

Artigos científicos

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