ESG Law Review最新文献

{"title":"Comparative between Corporate Governance practices of Brazil and the United States of America","authors":"A. Eckert, Graciela Bavaresco da Silva, Daiane Dal Bem, Carlos Eduardo Schlindwein","doi":"10.37497/esg.v6i1.1598","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1598","url":null,"abstract":"Purpose: To highlight the differences in Corporate Governance practices between Brazil and the United States of America - USA, based on the specific legislation of each country. \u0000Methodology/approach: In methodological terms, the research had a documentary character, using as a research base two large Brazilian companies that operate both on the Brazilian Stock Exchange and in the USA. \u0000Originality/Relevance: Corporate Governance has been gaining prominence and developing in recent years in the business environment, especially since 2002, after the fraud scandals involving large USA companies, when the subject became more valued and greater demand within organizations. Findings: From the analysis of Form 20-F, which is submitted to the USA Securities and Exchange Commission (SEC), and of the Reference Form, which is submitted to the Brazilian Comissão de Valores Mobiliários (CVM), it was found that there are considerable differences between the two countries, especially in the matter of independent directors, the composition of the committees and the codes of conduct. \u0000Theoretical/methodological contributions: Brazil still has issues to be reviewed in order to evolve in relation to Corporate Governance, to reduce the risk of fraud of a financial and administrative nature, as is being done in the United States. In fact, it would be interesting if there were specific legislation in Brazil on the topic of Corporate Governance, with a lower tolerance with companies due to lack of information, since only suggested practices and voluntary adherence may not be efficient to solve governance deficiencies in companies.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127995047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Compliance System in Monitoring and Controlling Public Administration","authors":"Claudia Abe Gargel Luengo, Saulo F. Amancio Vieira, Augusto L. P. Nunes, Vera Lucia Tieko Suguihiro","doi":"10.37497/esg.v6i1.1578","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1578","url":null,"abstract":"\u0000 \u0000 \u0000Objective: The objective of this study is to survey the state of the art of Public Administration Compliance in the national scientific domain, analyzing its scope, evolution, and authorship network. \u0000Problem: While there are several studies and surveys on Compliance, they are primarily aimed at the private administration, with limited attention given to its application in the public sector. As such, this study aims to address the gap in knowledge regarding Compliance in Public Administration and contribute to the understanding of its current state of the art in the national context. \u0000Method: This study employs a quantitative and descriptive approach, utilizing bibliographic research to collect data. The content analysis technique was applied to selected scientific journals from the SPELL electronic library to analyze the state of the art of Compliance in Brazilian Public Administration. The study also utilizes bibliometric laws to verify the authorship network and identify trends in publication over the years. \u0000Results: The study identified the Revista de Administração Pública as the journal that most reported on the subject, with a significant growth in publications over the years, particularly in 2019 and 2020. The analyzed articles fitted Lotka's law, but there was no applicability of Bradfort's and Zipf's law. The authorship network had a density of 0.037, which is considered weak. The study also identified the most cited articles on Compliance in the national domain, serving as an introductory guide for researchers in this area. \u0000Conclusions: This study contributes to the mapping and identification of the state of the art of Compliance in Brazilian Public Administration, highlighting its evolution over the years, the contributions, and the authorship network. The findings serve as a useful guide for researchers in this area and provide insights into the current state of knowledge on the subject in the national context. \u0000 \u0000 \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125569510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Rethinking Democratic Legitimacy: The Role of Metagovernance in Non-Market Approaches","authors":"Guilherme Paulo Andrade, Júlio César Andrade de Abreu, R. C. D. Santos, S. F. Khatib","doi":"10.37497/esg.v6i1.1591","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1591","url":null,"abstract":"Purpose of the study: The aim of this study is to demonstrate why metagovernance is not effective in increasing the democratic legitimacy of networks; to this end, an articulated map will be presented to describe how interactions occur within metagoverned environments. \u0000Methodology/approach: To construct the macro-model of analysis, the methodology of Quivy and Campenhoudt (2005) was used. To consolidate the knowledge involved in the theoretical approach, the Knowledge Development Process-Constructivist (Proknow-C) method by Ensslin, Dutra and Ensslin (2000)was used. Such a proposal allowed a multidisciplinary perspective, capturing important concepts from economics and organizational theory to apply them to the meta-governed environment. \u0000Originality/Relevance: Metagovernance systems suggest some ability to provide democratic plurality to a social environment, in that we need to understand \"if\" and \"how\" this applies; metagovernance is recent in academia and is under discussion; we need to understand its impact in countries with developing institutional environments. \u0000Key findings: Metagoverned systems involve multiple players; difficulty of reconciliation raises transaction costs, both ex-ante - to achieve consensus in the network - and ex-post - when creating mechanisms to deal with disgruntled actors. Such a scenario leads key players to effect coalitions to 'narrow the road' to their own interests, and practice corporate political activity seeking to influence decision making. Actions will focus on impacting the public agent designated as metagovernor, in order to influence possible changes in the environment (regulation). \u0000Theoretical/methodological contributions: An articulated map has been proposed, presenting the cycle of interactions within a metagoverned environment. It shows that sometimes the decisions taken are not the most democratic ones, but those of interest to coalitions. \u0000Social contributions / to management: From a legitimacy perspective, it is necessary to understand how the outcome of networked decision-making can become more democratic, and how metagoverned environments can become less susceptible to harmful corporate political activity, especially in developing democracies.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133979452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Proposal For a Method For Feasibility Analysis And Implementation Of SDG In Brazilian Municipalities","authors":"R. Ribeiro, Ana Lígia Gil Espuny, Andrea Burmeister Morais Hermes","doi":"10.37497/esg.v6i1.1573","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1573","url":null,"abstract":"Purpose: This study aims to propose a method, analyzing the feasibility and implementation of SDGs (Sustainable Development Goals) in Brazilian municipalities, examining the reality of each one. The central question is: what is being done to put the 2030 Agenda into practice in Brazilian municipalities? \u0000Methodology/approach: DSR (Design Science Research) was used as a methodological basis, as it allows the creation of artifacts, which, during their development, can build theories that describe, explain and predict how reality is defined, in general. In this case, the objective of the method is to analyze local characteristics, verifying the practical implementation of the SDGs in Brazilian municipalities. \u0000Originality/Relevance: this research resulted in Bah! Method, also developing Bah Seal! which plays an effective indicator role, with the aim of improving the present situation and future performance, creating a pioneering certification method/system. \u0000Key findings: It is concluded that there is a lack of implementation of the SDGs in Brazilian municipalities, thus creating the method called BAH, an acronym that means Environmental and Humanized Benefit (in Portuguese), once the implementation of the SDGs generates benefits for the environment and for people, aligning and proposing public policies to municipalities. \u0000Theoretical/methodological contributions: This study intended to contribute academically to the development of DSR in management, demonstrating its importance in helping to solve problems through artifacts, as in the managerial area and other applied social sciences encouraging the development of strategies to collaborate in the Agenda 2030 process.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129124727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing Corporate Responsibility: The Importance of Human Rights Compliance Systems and the Shortcomings of Brazilian Decree N. 9.571/2018","authors":"Bianka Adamatti, Eduardo Adolfo Ferreira","doi":"10.37497/esg.v6i1.1579","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1579","url":null,"abstract":"\u0000 \u0000 \u0000Objective:  To analyze Decree No. 9.571/2018 and highlight the importance of implementing Human Rights Compliance systems in national and multinational companies, emphasizing their positive influence on business results and reputation. \u0000Problem: While some companies have adopted Human Rights policies, the absence of a mandatory requirement to implement Human Rights Compliance systems in national and multinational companies results in a guideline without practical effectiveness. This study aims to identify the need for mandatory implementation of Human Rights Compliance programs in companies to promote the protection and encouragement of Human Rights in the corporate-business environment. \u0000Method: This study employs a qualitative approach, utilizing document analysis to examine Decree No. 9.571/2018 and its implications. The study also draws upon literature related to Human Rights Compliance programs, Corporate Social Responsibility, and their impact on business results and reputation. \u0000Results: The study demonstrates the importance of implementing Human Rights Compliance systems in national and multinational companies, highlighting their potential positive impact on business results and reputation. The absence of a mandatory requirement for implementation limits the effectiveness of the decree and the promotion of Human Rights in the corporate-business environment. \u0000Conclusions: This study emphasizes the need for mandatory implementation of Human Rights Compliance systems in national and multinational companies. Such implementation will promote the protection and encouragement of Human Rights in the corporate-business environment while positively influencing business results and reputation. The study concludes that Decree No. 9.571/2018, while an important step, is insufficient in promoting effective Human Rights Compliance programs in companies and should be revised to include mandatory implementation requirements. \u0000 \u0000 \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114307252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Green management: the sustainability’s path of no return in organizations","authors":"Eduardo Hercilio da Luz, Rodrigo Fernando Belli, R. C. D. Santos","doi":"10.37497/esg.v6i1.1574","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1574","url":null,"abstract":"Objective: This paper sought to investigate whether competitiveness is affected by the use of sustainable practices and programs, concluding that yes, both can go together, strengthening the organization and proving to be a competitive differential. Based on the concerns about sustainability versus competitiveness in the nautical sector, the following research problem was defined: in what way can sustainability and competitiveness move in the same direction in an organization in the nautical segment? Based on this question, the general objective was defined as identifying the tangible and intangible criteria of sustainability and competitiveness in the perception of the stakeholders of an organization in the nautical segment. \u0000Methodology/approach: The quantitative approach was used for data measurement, predetermined variables, data analysis and interpretation. With the focus on the interpretation of the research data and its analysis, establishing a closed questionnaire with the intention of collecting clear answers and facilitating the understanding of the research population. \u0000Originality/Relevance: The application of sustainable practices acts as a motivating source of competitiveness in a nautical segment organization; all those involved are aware that sustainability is as important as competitiveness; and the sustainable practices developed have a proportional positive impact on the responsibility of those involved in their homes. Main conclusions: The organization is aware that sustainability is as important as competitiveness. And, therefore, that the sustainable practices developed in the boating organization have proportional positive impact on the responsibility of those involved within their households, and the hypotheses are proven true by the results obtained. \u0000Theoretical/methodological contributions: This correlation between sustainability and competitiveness is well accepted by stakeholders, and the junction of both is seen as fundamental to a good progress of all work and environmental programs, and can be considered a differential of the nautical organization. And both tangible and intangible aspects are noticeable to all involved, who seek to participate in environmental programs, adding value to the name of the nautical organization and those who seek to disseminate these sustainable practices together.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126427634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Applying Principles of Public Governance to Enhance the Performance of the Court of Accounts of the State of São Paulo","authors":"Márcia de Souza Montanholi, Fernando de Almeida Santos, Neusa Maria Bastos Fernandes dos Santos, M. Peters","doi":"10.37497/esg.v6i1.1581","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1581","url":null,"abstract":"\u0000 \u0000 \u0000Purpose: This study aimed to assess the application of Governance principles and recommendations suggested by Study 13 of the PSC/IFAC in the management of the Court of Auditors of the State of São Paulo. \u0000Theoretical framework: The initial framework discussed corporate governance in the public sector, followed by an in-depth discussion of public governance according to the PSC/IFAC. This reference informed the construction of a quantitative research instrument. \u0000Methodology: This qualitative and quantitative research employed field research based on a case study of the Court of Auditors. Data collection was performed through a questionnaire adapted from the Checklist for Governing Bodies of study 13 PSC/IFAC. \u0000Findings: Results showed that the Court of Auditors met the minimum and satisfactory norms required for compliance with the governance principles addressed in the study. However, the study also identified exceptions in some areas, which can be viewed as opportunities for improvement in the application of Public Governance in the respective body. Therefore, this research can be relevant for implementing corrective measures and public control policies. \u0000Research, practical & social implications: This study's findings can be used to improve the Court of Auditor's governance practices and contribute to the implementation of public control policies. This research can also serve as a reference for other public institutions seeking to implement best practices in governance. \u0000 \u0000 \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114888072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing Sustainable Development in Northeastern Brazilian Organizations through Product Innovation, Environmental Strategy, and Circular Economy","authors":"E. Severo, Julio Cesar Ferro de Guimarães","doi":"10.37497/esg.v6i1.1575","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1575","url":null,"abstract":"The objective of this study is to examine the impact of product innovation, environmental strategy, and circular economy on sustainable development in organizations in Northeastern Brazil. The study used a quantitative and descriptive research method, employing a survey with the snowball sampling technique applied to 557 companies in the region. Three research hypotheses were formulated and analyzed using statistical tests, confirmatory factor analysis, and multiple linear regression. The results showed that the relationships between product innovation, environmental strategy, and circular economy had a moderate intensity of influence on sustainable development with an explanation index greater than 37% (R2). The study concludes that Model 3, representing the relationship between circular economy and sustainable development, had the greatest influence on sustainable development with a moderate intensity of 46.20%. As natural resources are finite and the world population continues to grow exponentially, organizations must reduce their impact on the environment and consumption of natural resources. Environmental strategy and circular economy can effectively contribute to sustainable development, which is crucial for meeting the increasing demands for new products, food, housing, health, education, employment, and income.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127757830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Industry-Specific Approach to ESG Ratings: Analyzing the Impact on Russian Companies","authors":"Aleksandra Ermakova, Y. Finogenova","doi":"10.37497/esg.v6i1.1577","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1577","url":null,"abstract":"\u0000 \u0000 \u0000Objective: The objective of this study is to analyze the limitations of current ESG assessment methodologies and propose a more industry-specific approach to accurately assess companies' ESG performance. By examining the importance of various sustainability factors across different industries, the study aims to highlight the need for more tailored ESG assessments. \u0000Method: A comprehensive analysis of current ESG assessment methodologies was conducted, along with an examination of the importance of various sustainability factors across different industries. The study used a mixed-methods approach, including both qualitative and quantitative analysis. \u0000Results: The study found that the importance of ESG factors varies by industry, and a more industry-specific approach is necessary to accurately assess companies' ESG performance. The findings have practical implications for rating agencies, companies, and investors interested in sustainable development. Based on the analysis, aggregated conclusions are given on the level of significance of various factors of sustainable development for specific industries. However, the lack of published non-financial statements and reports in Russia complicates the process of developing weight coefficients for Russian companies. \u0000Conclusions: The study highlights the need for a more industry-specific approach to ESG assessments to accurately assess companies' ESG performance. The findings suggest that it is necessary to develop a methodology of weight assessment for different industries, including a unified system of assessment across different ESG rating providers. The Bank of Russia has published a report in the beginning of 2023 that provides recommendations on developing ESG assessment methodology and scope for the weights for each ESG criteria and elements. \u0000 \u0000 \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116718940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Empowering the Battle Against COVID-19: Exploring the Impact of Artificial Intelligence Solutions","authors":"P. Guerra, W. Nöth, Viviane Coêlho de Séllos Knoerr","doi":"10.37497/esg.v6i1.1576","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1576","url":null,"abstract":"Objective: Artificial intelligence is becoming increasingly important for social purposes, and a new form of governance known as algorithmic governance is emerging. However, there is a need to prevent the abuse of market power and the rise of monopolies. In the use of AI for combatting the COVID-19 pandemic, it is essential to develop frameworks that overcome the inefficiency of ethical and legal principles to avoid ethical laundering. This paper aims to analyze existing regulations for the use of AI and propose frameworks for the analysis of legal and ethical restrictions to control the COVID-19 pandemic. \u0000Methodology: This paper employs a combination of national and international theoretical research methods to promote dialogue between various fields of knowledge and an interdisciplinary perspective. \u0000Results: The study proposes the need for hetero-regulation, regulated self-regulation, and self-regulation in the use of AI to control the COVID-19 pandemic. It suggests that frameworks for the analysis of legal and ethical restrictions should be developed to overcome critical problems and improve current strategies for using AI. \u0000Contributions: This paper provides possible solutions and measures to address critical problems concerning the use of AI in the fight against the COVID-19 pandemic. It highlights the need for regulatory frameworks that promote ethical and legal principles to ensure that AI is used effectively and responsibly.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128219161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}