O desempenho corporativo em ESG das empresas brasileiras do setor ferroviário

Abstract

This study investigates the relationship between Corporate Social Responsibility (CSR) practices in the social, environmental, and economic dimensions and the corporate performance of Brazilian railway companies in 2023. The growing importance of sustainability in the transportation sector and the need to adapt to environmental, social, and governance (ESG) standards motivate the analysis of strategies adopted by railway companies to balance operational efficiency and commitment to socio-environmental responsibility. The research was conducted through a literature review and analysis of ESG indicators extracted from corporate reports and institutional databases. The study identifies the main socio-environmental and governance practices adopted by companies in the sector, as well as their impacts on stakeholder relations and organizational transparency. The results show that railway companies are increasingly incorporating ESG criteria into their operations, reflecting improvements in governance and commitment to sustainable development. However, challenges remain, such as the need for standardized reporting and greater alignment of ESG strategies with global sustainability guidelines. Therefore, this study contributes to the understanding of the role of socio-environmental responsibility in the railway sector, highlighting the importance of adopting sustainable policies for the modernization and competitiveness of companies.