STUDY OF THE PILLARS OF ESG - ENVIRONMENTAL, SOCIAL, AND GOVERNANCE - IN THE CONTEXT OF BRAZILIAN COMPANIES

In recent years, the term ESG has gained special attention due to a growing awareness of companies' social, environmental, and corporate governance responsibilities. This study sought to identify the adoption of practices related to the three pillars of ESG and assess the degree of adherence of Brazilian companies based on the perceptions of professionals working in them. Descriptive research was used as a questionnaire-type data collection instrument. The data was analyzed using descriptive statistics. The study sought to include companies of various sizes and sectors, not just companies listed on the stock exchange, to contribute to academic studies related to understanding the maturity of Brazilian companies regarding ESG practices. At the end of the study, it was possible to observe that the participating Brazilian companies showed more practices and maturity in terms of the governance pillar, followed by the social pillar, and, lastly, the environmental pillar.