Caminhos da sustentabilidade: fatores impulsionadores da criação voluntária de metas e ações de neutralização de carbono por empresas brasileiras

Abstract

Carbon neutralization becomes a priority as companies and other institutions that emit greenhouse gases (GHG) adopt responsible conduct and implement climate policies to reduce emissions. This study investigated factors driving the voluntary creation of carbon neutralization goals and actions by Brazilian companies. To this end, exploratory qualitative research was carried out. Data were collected through in-depth interviews and document analysis; data were analyzed using content analysis. The studied companies implement specific environmental management practices to reduce carbon emissions driven by ten factors. Five of these were the most cited by employees, namely: a) responsible business conduct; b) medium and long-term economic benefits; c) environmental legitimacy; d) environmental awareness of decision makers; e) green governance. Other factors such as competitiveness, customer pressure, sustainable commercial value, and media pressure were mentioned by Employee A. The community’s environmental awareness was cited only by Employee B. Shareholders and the community is the stakeholders that most influence the level of corporate disclosure, followed by customers, government, and competition, in the two companies studied. Reputation (mimetic), followed by responsible business conduct (normative), environmental standards and guidelines (coercive pressures) are determinants of the practices and actions instituted by companies. Therefore, the levels of emissions reduction and dissemination of social and environmental information, especially about carbon emissions, tend to increase if there is pressure from interested parties, particularly senior management and the community. This demonstrates that implementing climate policies is a viable alternative for fulfilling social responsibility and, thus, the transparency and credibility of organizations.