Avaliação dos impactos dos programas ESG adotados na indústria automotiva brasileiradesenvolvimento e aplicação de um artefato com base na design science research (DSR)

Resumo

This research focuses on evaluating the impacts of ESG programs (Environmental, Social, and Governance) in the Brazilian automotive industry, which comprises the segments of automobile manufacturing, auto parts, and dealership networks. The topic is particularly relevant considering the growing pressure from stakeholders, investors, consumers, and regulatory bodies for greater accountability regarding socio-environmental and governance issues. Despite advancements in the ESG agenda, companies still face challenges in systematically assessing the impacts of these initiatives, especially in regulated sectors with high operational complexity, such as the automotive industry. The objective of this research was to develop and apply an evaluation artifact for ESG impacts, utilizing the Design Science Research (DSR) approach. This study involved 52 executives from the automotive industry working within 16 automobile manufacturing companies, 6 auto parts manufacturers, and 3 dealership networks, and it received institutional support from the Instituto da Qualidade Automotiva (IQA), an entity linked to the National Association of Motor Vehicle Manufacturers (ANFAVEA), the National Association of Auto Parts Manufacturers (SINDIPEÇAS), and the National Federation of Motor Vehicle Distribution (FENABRAVE), as well as the Brazilian government. The resulting artifact consolidates 237 measurement items organized across the three ESG scopes. The findings indicate significant impacts in the social and governance areas, while the environmental scope shows a moderate impact. Studies on ESG impacts have pointed out gaps in the integration of practices into strategies and measurement mechanisms in highly regulated sectors. This research contributes to both practice and knowledge. In terms of practice, the artifact facilitates organizational diagnostics, inter-company comparisons, and supports the formulation of public policies in the automotive sector. From a knowledge perspective, this research relates to the analysis of the impacts of ESG programs in regulated sectors. The study advances the field of ESG evaluation by providing a practical and adaptable tool, validated by industry experts and aligned with the realities of the Brazilian automotive sector. This reinforces the importance of contextualized solutions for assessing and enhancing the socio-environmental and governance performance of companies.

Ficha do documento

Tipo

Tese

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37943

Temas

Políticas PúblicasDesenvolvimento EconômicoAdministração PúblicaGovernançaMeio Ambiente

Palavras-chave

SustentabilidadeGeração de ValorInvestimentosESGGovernança CorporativaSustainabilityValue generationInvestmentsCorporate governanceAdministração públicaIndústria automobilística - BrasilResponsabilidade social da empresaPesquisa - Metodologia