Sustentabilidade corporativa: análise da implementação de ESG em uma empresa de valoração de resíduos

Abstract

This study analyzes the application of Environmental, Social, and Governance (ESG) criteria at Essencis MG - Waste Valorization Unit (UVS) Juiz de Fora, part of the Solví Group, with the aim of promoting sustainable practices in the waste management sector. The research sought to understand how the company applies ESG principles, investigating its implementation, methodology, guidelines, metrics, and indicators used. Additionally, it assessed the alignment of these practices with the UN’s 2030 Agenda. The methodology included a case study using both qualitative and quantitative approaches, such as document analysis, participant observation, performance evaluation, benchmarking, and SWOT analysis. The results indicated that Essencis MG - UVS Juiz de Fora adopts significant corporate sustainability practices, including strong governance, promotion of the circular economy, and social responsibility initiatives, such as environmental education programs and support for cultural activities. It is important to note that much of the information analyzed refers to the Solví Group as a whole, the holding company to which Essencis belongs, as the ESG guidelines are implemented in an integrated manner across the group’s companies. However, opportunities for improvement were identified, particularly in the standardization and enhancement of environmental indicator reporting, in expanding internal knowledge of ESG indicators among employees, and in strengthening sustainability reports to increase stakeholder confidence. It was concluded that, although Essencis MG - UVS Juiz de Fora demonstrates a strong commitment to ESG pillars, there are opportunities for improvement, especially in the way communication of its reports and indicators is conducted, in order to further strengthen its performance and alignment with the Sustainable Development Goals (SDGs). This study makes a significant contribution to understanding sustainable practices in the waste sector, offering valuable insights for companies and policymakers on how to optimize alignment with the UN’s 2030 Agenda and reinforce commitment to corporate sustainability