Avaliação do estágio de maturidade das práticas ESG de acordo com os critérios da Norma ABNT PR 2030: um estudo de caso na empresa Mercur S.A.

Abstract

The mechanisms de governance corporative provide guidance for the sustainable development of organizations, aiming to create shared value and competitive advantage. With the intention of assessing companies' engagement in sustainable practices, the Brazilian Association of Technical Standards (ABNT) issued ABNT PR 2030, proposing a method for evaluating and measuring the maturity stage of companies based on the materiality of their environmental, social, and governance (ESG) practices. The objective of this study is to understand how the company Mercur S.A. stands regarding good socio-environmental and governance practices for sustainability according to the criteria adopted by the ABNT PR 2030 standard. As theoretical foundation, the research relies on literature dealing with corporate governance and best practices in implementing environmental, social, and governance (ESG) criteria. The methodological procedures used in this research include triangulation in data collection, divided between: (i) analysis of ESG criteria based on literature review; (ii) assessment of the materiality of environmental, social, and governance criteria through questionnaires answered by managers responsible for such practices; and (iii) on-site visit during participation in the "Jeito Mercur de Ser" program. The study provides a detailed comparison between Mercur's socio-environmental and governance practices and those recommended by ABNT PR 2030. The results indicate that Mercur demonstrates different levels of commitment to social, environmental, and governance practices, indicating alignment with the company's strategies and purpose; likewise, the results show high leadership involvement in implementing various practices, with advances and challenges, demonstrating a desire for continuous improvement, which is seen as crucial for the continuity of its business.