ANALYSIS OF ESG CONTROVERSIES IN BRAZIL: ACCOUNTING METRICS, CONTEXTS AND METHODOLOGICAL APPROACHES
ESG Controversies, Content Analysis, Corporate Practices, Brazil.
This dissertation project aims to explore accounting metrics and methodological approaches applicable to the assessment of Environmental, Social, and Governance (ESG) controversies and the effectiveness of corporate responses within the Brazilian context. The general objective is to analyze how contextual and sectoral variables influence the management and impact of these controversies. Among the specific objectives, key aspects include examining the influence of gender diversity on corporate practices and the relationship between the characteristics of ESG controversies and their media coverage. This study adopts a mixed-methods approach, combining Bardin’s content analysis methods with statistical analyses to enable a detailed interpretation of the collected data. The theoretical framework is based on established methodologies in academic literature, aiming to contribute to the understanding of ESG dynamics in Brazil and provide practical insights for managers in their strategic decision-making. The expected outcomes seek to enrich both academic discussions and corporate practices in addressing the challenges associated with ESG controversies.