Banca de QUALIFICAÇÃO: ADELMO FERREIRA SANTOS

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : ADELMO FERREIRA SANTOS
DATE: 19/02/2026
TIME: 16:00
LOCAL: Plataforma Teams
TITLE:

Controversies surrounding ESG, Corporate Governance, and Impression Management: Evidence from the Brazilian Market

KEY WORDS:

Corporate sustainability; ESG framework; Brazilian market

PAGES: 33
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

In recent decades, corporate sustainability has consolidated itself as an important axis of discussions on corporate value and social responsibility, driven by the integration of environmental, social, and governance (ESG) factors into investment evaluation and decision-making practices (Nguyen et al., 2021; Velte, 2022; Orazalin & Mahmood, 2021). The ESG concept represents an evolution of the notion of corporate responsibility, incorporating ethical and non-financial dimensions into performance analysis and communication with stakeholders, in response to demands for transparency, ethics, and legitimacy (Samarakoon et al., 2025).

The ESG framework is composed of three interdependent dimensions: environmental (E), focused on mitigating ecological impacts and resource efficiency; social (S), related to diversity, equity, and working conditions; and governance (G), which encompasses the mechanisms of control, transparency, and ethical corporate conduct (Orazalin & Mahmood, 2021; Velte, 2022). The governance pillar is recognized as the most relevant for ensuring coherence between discourse and practice, functioning as an integrating axis for the other dimensions (Nguyen et al., 2021).

COMMITTEE MEMBERS:
Interno - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Interno - 1997721 - HERBERT KIMURA
Externa à Instituição - MAISA DE SOUZA RIBEIRO - USP
Externo à Instituição - ROBERTO CARLOS KLANN - FURB
Presidente - 1554042 - RODRIGO DE SOUZA GONCALVES