Indicadores de ESG para indústria de equipamentos de estética
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Data
2024-02
Autores
Orientador
Barden, Júlia Elisabete
Banca
Sindelar, Fernanda
Mecca, Marlei Salete
Cyrne, Carlos Cândido da Silva
Título do periódico
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Título do Volume
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Resumo
Este trabalho tem como objetivo elaborar uma matriz de indicadores de ESG para empresas do segmento de equipamentos de estética. Para isso, foi desenvolvida uma matriz de materialidade única baseada em temas relacionados a ESG, conforme a norma técnica PR 2030 da Associação Brasileira de Normas Técnicas (ABNT). Após a elaboração, a matriz foi aplicada e validada junto a uma empresa do setor localizada na Região Sul do Brasil, envolvendo um questionário composto por 36 perguntas distribuídas nas dimensões Ambiental, Social e de Governança. As respostas foram avaliadas utilizando a Escala Likert de 5 pontos, com pontuações mínimas e máximas atribuídas a cada item. Após a realização da pesquisa, foram selecionados nove indicadores de desempenho. A escolha desses indicadores considerou as particularidades e demandas da organização, levando em conta sua estrutura, estratégia e desafios operacionais. Assim, a matriz de materialidade proposta representa um instrumento relevante que por meio dos 36 indicadores retrata as especificidades deste segmento.
The aim of this paper is to develop a matrix of ESG indicators for companies in the beauty equipment sector. To this end, a single materiality matrix was developed based on ESG-related topics, in accordance with the PR 2030 technical standard of the Brazilian Association of Technical Standards (ABNT). Once the matrix had been drawn up, it was applied and validated with a company in the sector located in the South of Brazil, involving a questionnaire made up of 36 questions distributed in the Environmental, Social and Governance dimensions. The answers were evaluated using a 5-point Likert Scale, with minimum and maximum scores assigned to each item. After carrying out the survey, nine performance indicators were selected. The choice of these indicators considered the particularities and demands of the organization, taking into account its structure, strategy and operational challenges. Thus, the proposed materiality matrix represents a relevant instrument that, through its 36 indicators, portrays the specificities of this segment.
The aim of this paper is to develop a matrix of ESG indicators for companies in the beauty equipment sector. To this end, a single materiality matrix was developed based on ESG-related topics, in accordance with the PR 2030 technical standard of the Brazilian Association of Technical Standards (ABNT). Once the matrix had been drawn up, it was applied and validated with a company in the sector located in the South of Brazil, involving a questionnaire made up of 36 questions distributed in the Environmental, Social and Governance dimensions. The answers were evaluated using a 5-point Likert Scale, with minimum and maximum scores assigned to each item. After carrying out the survey, nine performance indicators were selected. The choice of these indicators considered the particularities and demands of the organization, taking into account its structure, strategy and operational challenges. Thus, the proposed materiality matrix represents a relevant instrument that, through its 36 indicators, portrays the specificities of this segment.
Descrição
Palavras-chave
ESG; Sustentabilidade empresarial; Indicadores; Matriz de materialidade; Business sustainability; Indicators; Materiality matrix
Citação
ARENHART, Marco Balbinot. Indicadores de ESG para indústria de equipamentos de estética. 2025. Dissertação (Mestrado) – Curso de Ambiente e Desenvolvimento, Universidade do Vale do Taquari - Univates, Lajeado, 24 fev. 2025. Disponível em: http://hdl.handle.net/10737/4877.