The implementation of environmental, social and corporate governance in Central Electrical Santa Catarina S.A., CELESC

Main Article Content

Luana Regina Coelho
Heloise Siqueira García
https://orcid.org/0000-0001-5010-6450

Abstract

This article aims to evaluate the implementation of Environmental, Social and Corporate Governance (ESG) in Centrais Elétricas de Santa Catarina S.A., CELESC as a way to effective sustainability. The problem arose due to the context of discussion about the premises and challenges of implementing the ESG program in Corporations, especially in Centrais Elétricas de Santa Catarina S.A. In this vein, the general scientific objective was to analyze the implementation of the ESG program at CELESC from the guidelines of environmental, social and corporate governance, demonstrating the indicators implemented in search of effective sustainable development. And specific objectives: conceptualize the ESG; describe the SDGs and the correlation with the implementation of ESG in Centrais Elétricas de Santa Catarina S.A; highlight the implementation guidelines in the Environmental, Social and Governance areas within the scope of Centrais Elétricas de Santa Catarina S.A., CELESC CELESC.

Downloads

Download data is not yet available.

PLUMX Metrics

Article Details

How to Cite
Regina Coelho, L. ., & Siqueira García, H. (2023). The implementation of environmental, social and corporate governance in Central Electrical Santa Catarina S.A., CELESC. Iuris Tantum, 37(38), 52–79. https://doi.org/10.36105/iut.2023n38.03
Section
Articles

References

ANBIMA, Diversidade e Inclusão nos Mercados Financeiros e de Capitais, 2022, Disponível em: https://www.anbima.com.br/data/files/F5/83/65/64/23B4F710711042F7882BA2A8/ANBIMA_Diversidade%20e%20Inclusao%20nos%20Mercados%20Financeiro%20e%20de%20Capitais%20_2022__cps.pdf

ANBIMA, Retrato da Sustentabilidade no Mercado de Capitais. Disponível em: https://www.anbima.com.br/data/files/3C/C2/CA/05/72EBD71032ADBBD76B2BA2A8/Retrato%20da%20sustentabilidade%20no%20mercado%20de%20capitais.pdf

ATCHABAHIAN, Ana, ESG: teoria e prática para a verdadeira sustentabilidade nos negócios, São Paulo, Expressa, 2022.

BERNARDO, Luís, Sector privado, inovação e ODS, Lisboa, CEsA, Centro de Estudos sobre África e Desenvolvimento/ISEG, 2020.

BLACKROCK, Larry Fink’s 2020 letter to CEOs. Disponível em: https://www.blackrock.com/corporate/investor-relations/larry-fink-ceo-letter

Business And Human Rights Resource Centre, Fast and Fair Renewable Energy Investments: A practical guide for investors, 2019. Disponível em: https://old.business-humanrights.org/sites/default/files/Renewable%20Energy%20Investor%20Briefing_0.pdf

CARMO, Jacqueline, Obstáculos da inclusão: PcD no mercado de trabalho, Catho, 2019. Disponível em: https://www.catho.com.br/carreira-sucesso/colunistas/noticias/obstaculos-da-inclusao-pcd-no-mercado-de-trabalho/

CDP, Investor Signatories to CDP’s 2021 Request. Disponível em:

https://cdn.cdp.net/cdp-production/comfy/cms/files/files/000/004/212/original/Investor-Signatories-2021.pdf

CELESC, Relatório Anual de Sustentabilidade 2021. Disponível em: https://api.mziq.com/mzfilemanager/v2/d/137b4414-3d0c-493e-8b59-0d02bc3e4072/158680f4-7775-0cef-b673-47515b798b3c?origin=1a-b6e245a9989a?origin=1

CELESC, Relatório ESG 2021. Disponível em: https://api.mziq.com/mzfilemanager/v2/d/137b4414-3d0c-493e-8b59-0d02bc3e4072/8dc66eb8-3818-3ad9-c74a-b6e245a9989a?origin=1

Global Sustainable Investment Alliance, 2018 Global Sustainable Investment Review. Disponível em: http://www.gsi-alliance.org/wp-content/uploads/2019/03/GSIR_Review2018.3.28.pdf

HADDAD, Carlos, Compliance aplicada ao trabalho em condição análoga ao de escravo. Trabalho escravo contemporâneo: governança e compliance, Belo Horizonte, Livraria e Distribuidora, 2019.

IHRB, TOP 10, Business and Human Rights Issues, 2022. Disponível em: https://www.ihrb.org/uploads/top-10/IHRB_Top_10_Business__Human_Rights_Issues_for_2022.pdf

Instituto Brasileiro de Governança Corporativa, Agenda positiva de governança: medidas para uma governança que inspira, inclui e transforma, São Paulo, IBGC, 2020. Disponível em: https://conhecimento.ibgc.org.br/Lists/Publicacoes/Attachments/24360/Agenda%20Positiva.pdf

Instituto Brasileiro de Governança Corporativa, Código das Melhores Práticas de Governança Corporativa, 5ª Edição, São Paulo, IBGC, 2015.

Instituto Brasileiro de Governança Corporativa, Diversidade de Gênero e Raça nas Lideranças Organizacionais, São Paulo, IBGC, 2021.

International Organization of Securities Commissions, Recommendations on Sustainability-Related Practices, Policies, Procedures and Disclosure in Asset Management, 2021. Disponível em: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD688.pdf

MEKALA, Krishnan, SAMANDARI, Hamid, WOETZEL, Jonathan et al., The net-zero transition: what it would cost, what it could bring, McKinsey Global Institute in collaboration with McKinsey Sustainability and McKinsey’s Global Energy & Materials and Advanced Industries Practices, 2022.

Mckinsey & Company, Diversity matters: Latin America. Disponível em: https://www.mckinsey.com/br/~/media/mckinsey/locations/south%20america/brazil/our%20insights/diversity%20matters/diversitymatters_en.pdf?shouldIndex=false

MONTEIRO, Guilherme, MIRANDA, Bruno, RODRIGUES, Vinicius et al, ESG: disentangling the governance pillar, Revista de Administração, RAUSP, São Paulo, vol. 56, pp. 482-487. Disponível em: https://www.revistas.usp.br/rmj/article/view/193224/178061

Nações Unidas Brasil, Objetivo de Desenvolvimento Sustentável. Disponível em: https://brasil.un.org/pt-br/sdgs/8

Nações Unidas, ONU News, Passo importante, mas não suficiente, afirma Guterres sobre o acordo da COP-26. Disponível em: https://news.un.org/pt/story/2021/11/1770432

OECD, Guia da OCDE de devida diligência para uma conduta empresarial responsável. OCDE, 2018. Disponível em: http://mneguidelines.oecd.org/guia-da-ocde-de-devida-diligencia-para-uma-conduta-empresarial-responsavel-2.pdf

OECD, Building Back Better: A sustainable, resilient recovery after COVID-19, Disponível em: https://www.oecd.org/coronavirus/policy-responses/building-back-better-a-sustainable-resilient-recovery-after-covid-19-52b869f5/

OECD, Green bonds: Mobilizing the debt capital markets for a low-carbon transition, Policy Perspectives, 2015. Disponível em: https://www.oecd.org/environment/cc/Green%20bonds%20PP%20%5Bf3%5D%20%5Blr%5D.pdf

Pacto Global Rede Brasil, https://www.pactoglobal.org.br/pg/esg

PASOLD, Cesar, Metodologia da Pesquisa Jurídica: Teoria e Prática, Conceito Editorial, Florianópolis, 2015.

ROBINSON, Mary, Justiça climática: esperança, resiliência e a luta por um futuro sustentável, Rio de Janeiro, Civilização Brasileira, 2021, pp. 39, 48, 133.

ROMANELLO, M., Trabalhadores migrantes no mercado de trabalho formal brasileiro, Revista Labor, vol. 1, num. 25, pp. 475-492.

United Nations Treaty Collection, Paris Agreement. Disponível em: https://treaties.un.org/Pages/ViewDetails.aspx?src=TREATY&mtdsg_no=XXVII-7-d&chapter=27&clang=_en

United Nations, Assembleia Geral, Conselho dos Direitos Humanos. Disponível em: https://www.conectas.org/wp-content/uploads/2021/10/res-48_13-DH-ao-meio-ambiente-TRADUZIDO.docx-1.pdf

United Nations, Guiding principles on business and human rights, implementing the United Nations protect, respect and remedy, 2011. Disponível em: https://www.ohchr.org/sites/default/files/Documents/Publications/GuidingPrinciplesBusinessHR_EN.pdf

United Nations, Paris Agreement, 2015. Disponível em: https://unfccc.int/sites/default/files/english_paris_agreement.pdf

VELENTURF, Anne, PURNELL, Phill, What a sustainable circular economy would look like, The Conversation, 2020. Disponível em: https://theconversation.com/what-a-sustainable-circular-economy-would-look-like-133808

World Economic Forum, Global Gender Gap Report 2021, Genebra, World Economic Forum, 2021, p. 5.

World Economic Forum, The future of nature and business, 2020. Disponível em: https://www3.weforum.org/docs/WEF_The_Future_Of_Nature_And_Business_2020.pdf