Programas de conformidade ambiental: uma análise sobre governança e sustentabilidade das companhias do novo mercado

Abstract

This paper results from studies conducted by the Empresa, Desenvolvimento e Responsabilidade (EDResp) Research Group at the Federal University of Juiz de Fora (UFJF) and is based on an evaluation of the integrity programs of companies listed in the New Market (NM) segment of the Brasil, Bolsa, Balcão (B3)2, based on the premise that the companies in this segment exhibit high standards of governance. By means of a bibliographic review on environmental law and environmental compliance, as well as the use of document analysis of the integrity programs of the companies in the NM segment of B3, the goal was to analyze the commitment of the listed companies to environmental protection, based on the hypothesis that their compliance programs might contribute to the improvement of Environmental, social and corporate governance (ESG). This research was conducted through the application of a questionnaire, whose questions derived from the bibliographic review on the subject, with the purpose of establishing objective criteria for the analysis of the integrity programs. In conclusion, the implementation of the environmental compliance program is still being disseminated and that environmental management based on compliance must be improved.