A dimensão ambiental no ESG: caminhos para uma governança corporativa responsável

Abstract

This undergraduate thesis aims to analyze the incorporation of environmental sustainability as a structural element of modern corporate governance, considering the principles of Environmental, Social and Governance (ESG). The research is justified by the growing relevance of the topic in the global corporate and regulatory context, especially in light of climate change and the need for management models that reconcile economic performance, social responsibility, and environmental protection. The methodology adopted was based on bibliographical and documentary review, with an analysis of national and international environmental regulatory frameworks, including ISO 14001 standards, GRI, SASB, IFRS S1 and S2 standards, and the recommendations of the TCFD and TNFD, in addition to a case study of Natura &Co and Schneider Electric, both recognized as global references in sustainable governance practices. The results demonstrate that the effective integration of environmental criteria into the corporate governance structure strengthens operational efficiency, reduces legal and reputational risks, and consolidates a management model oriented toward long-term sustainability