Work

Methodologies for analyzing Corporate Sustainability and their impact on the social dimension

Year: 2025

Type: article

Abstract: This study investigates and compares corporate sustainability methodologies and initiatives with respect to their social dimension, examining their connection to Environmental, Social, and Governance (ESG) practices while using the Corporate Sustainability Index (ISE B3) of the Brazilian stock exchange (B3) as a benchmark. A systematic content analysis approach was employed, guided by three practical stages: (1) rigorous selection of materials for study, (2) coding and categorization of these materials, and (3) interpretation of the results. The analysis revealed that while some methodologies—such as the FTSE4Good, Dow Jones Sustainability Index (DJSI), and MSCI ESG Ratings—address social aspects similar to the ISE B3, none match the comprehensiveness of social criteria covered by the reference index. However, certain themes identified in other methodologies could be incorporated to enhance the scope of social issues assessed, thereby improving their utility as parameters for selecting socially responsible companies. This work contributes to the study of sustainability methodologies with a focus on social aspects and advances discussions on the social pillar of ESG.

Source: Gestão & Produção

DOI: 10.1590/1806-9649-2025v32e2725

Authors: Maria Júlia Estevão de Melo Oliveira, Ícaro Guilherme Félix da Cunha, Daisy Aparecida do Nascimento Rebelatto

Institution: Universidade de São Paulo

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $104

Funder: Coordenação de Aperfeiçoamento de Pessoal de Nível Superior