REFLEXOS DAS PRÁTICAS ESG E DA ADESÃO AOS ODS NA REPUTAÇÃO CORPORATIVA E NO VALOR DE MERCADO
Palavras-chave:
ODS, Reputação Corporativa, Market-to-book, Relatórios de SustentabilidadeResumo
O objetivo do estudo é analisar a influência das práticas ambientais, sociais e de governança (ESG) e o engajamento com os Objetivos de Desenvolvimento Sustentável (ODS) na reputação corporativa e no valor de mercado das companhias abertas listadas na [B]³. Para tanto, realizou-se uma pesquisa descritiva, de abordagem quantitativa e com dados de arquivo. O período da análise corresponde aos anos de 2016 a 2022, com 1.120 observações coletadas da Economática, CSRHub, relatórios de sustentabilidade, ranking Merco e [B]³. Os resultados indicaram que a adoção dos ODS ajuda na melhoria da reputação corporativa. O melhor desempenho em ESG mostrou-se fator preponderando para melhorar a reputação corporativa e o aumento no market-to-book. Empresas com a presença concomitante de adoção dos ODS e com melhor desempenho em ESG demonstraram maiores valores em reputação corporativa e em market-to-book. A divulgação de informações ambientais, sociais e de governança, alinhadas com o compromisso corporativo de desenvolvimento sustentável, clarifica o posicionamento empresarial e suas interações com as partes interessadas, repercutindo na valorização da marca e no seu valor de mercado.
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