Termômetro ESG : uma ferramenta para mensuração e avaliação do desempenho com base na ABNT PR 2030

Abstract

The ESG (Environmental, Social and Governance) thermometer is a tool for measuring and evaluating company performance based on environmental, social and governance criteria, in accordance with ABNT PR 2030The aim of this dissertation is to present a bibliographical analysis of the ESG thermometer and its application as a business management tool.The methodology used was documentary research using scientific articles, publications from regulatory bodies and ABNT standards. The results showed that adopting the ESG thermometer can bring benefits to companies, such as improving sustainability, increasing reputation, and attracting responsible investors. In addition, it was possible to learn about the steps needed to implement the ESG thermometer within an organisation, such as defining indicators and targets, transparently communicating results, and integrating ESG practices into the business strategy. The conclusion is that the ESG thermometer is a current and relevant tool for measuring and evaluating company performance, since it covers important aspects for business success, such as environmental responsibility, social inclusion, and ethical and transparent governance. Its three dimensions - environmental, social and governance - must be considered in an integrated manner to guarantee the sustainability of the business and its alignment with the Sustainable Development Goals (SDGs) of the United Nations (UN).