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Objective: The study aimed to qualitatively evaluate the use of ESG concepts by publicly traded Brazilian companies in the construction and development sector. Theoretical Framework: The discussion about the socio-environmental responsibility of companies has gained prominence in recent years with ESG (Environmental, Social and Governance). Considering the relevance of the construction and civil development sector to the economy, it is not exempt from the aforementioned socio-environmental responsibilities. Method: It was necessary to identify, among all the aspects involved in the concept of corporate sustainability, which were most relevant for companies in the respective segment, and then a survey was carried out to identify which practices companies adopt on a daily basis to minimize negative impacts. From the case study of the three companies chosen for the analysis, multiple examples of ESG initiatives were collected and it was possible to make a comparison between them. Results and Discussion: Company A stands out in the environmental pillar as it already offsets part of its GHG emissions. While on the social side, Companies A and B have initiatives that support projects in the education area. And in relation to governance, the three companies have positive indicators regarding independent members on the board. Research Implications: The limitations of the study are based on the superficiality of data from other companies studied during the company selection process, which do not allow for a broader analysis of the sector. Originality/Value: This study contributes to the literature by providing support for construction companies and developers to improve their ESG practices.
Monteiro et al. (Tue,) studied this question.