Análise ESG: Apontamentos Environmental, Social and Governance associados ao saneamento básico
Data
2023-12-15
Autores
Castro-Silva, Ana Caroline 
Orientadores
Attanasio Junior, Mario Roberto
Tipo
Trabalho de conclusão de curso
Título da Revista
ISSN da Revista
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Resumo
A crescente preocupação de ajustes do modelo de produção e consumo do século XXI, alinhada às necessidades de conservação e proteção ambiental frente às mudanças climáticas, têm levado empresas do setor público e privado compreenderem que para garantir a estabilidade financeira e desenvolvimento de suas atividades, a longo prazo, são necessárias mudanças significativas ao longo de toda sua cadeia de produção. Em vista disso, insere-se o ESG (Environmental, Social and Governance), um conjunto de padrões e boas práticas que visa definir se uma empresa é ambiental e socialmente consciente e corretamente gerenciada. No que se refere às empresas de prestação de serviços de saneamento básico as atenções devem ser redobradas, uma vez que existe um impacto significativo destas atividades em relação a qualidade ambiental, a saúde e no bem estar das populações humanas. Ademais existe o cumprimento de metas de universalização dos serviços de saneamento básico estipuladas pela Lei nº 14.026/2020. Desse modo, o presente artigo tem como objetivo propor parâmetros para verificar o nível de conformidade de uma organização da área de saneamento aos mesmos, fundamentada em conceitos, princípios e normas de ESG como também em institutos jurídicos.
The growing concern about adjustments to the 21st-century production and consumption model, aligned with the needs of conservation and environmental protection in the face of climate change, has led both public and private sector companies to understand that significant changes throughout their production chain are necessary to ensure long-term financial stability and development of their activities. In this context, the concept of ESG (Environmental, Social, and Governance) comes into play a set of standards and best practices aimed at determining whether a company is environmentally and socially conscious and properly managed. For companies providing basic sanitation services, special attention must be paid, as these activities have a significant impact on environmental quality, health, and the well-being of human populations. Furthermore, there is the fulfillment of targets for the universalization of basic sanitation services, as stipulated by Law No. 14,026/2020. Thus, this article aims to propose parameters for assessing the level of compliance of a sanitation organization with these standards, based on ESG concepts, principles, and norms, as well as legal institutes.
The growing concern about adjustments to the 21st-century production and consumption model, aligned with the needs of conservation and environmental protection in the face of climate change, has led both public and private sector companies to understand that significant changes throughout their production chain are necessary to ensure long-term financial stability and development of their activities. In this context, the concept of ESG (Environmental, Social, and Governance) comes into play a set of standards and best practices aimed at determining whether a company is environmentally and socially conscious and properly managed. For companies providing basic sanitation services, special attention must be paid, as these activities have a significant impact on environmental quality, health, and the well-being of human populations. Furthermore, there is the fulfillment of targets for the universalization of basic sanitation services, as stipulated by Law No. 14,026/2020. Thus, this article aims to propose parameters for assessing the level of compliance of a sanitation organization with these standards, based on ESG concepts, principles, and norms, as well as legal institutes.
Descrição
Citação
Castro-Silva, A. C. (2023). Análise ESG: Apontamentos Environmental, Social and Governance associados ao saneamento básico.