Práticas socioambientais empresariais: uma análise a partir de um fragmento da literatura

Abstract

The main objective of this study was to identify and characterize the socioenvironmental management practices implemented and reported by economic agents, as included in studies published in national sustainability journals. Specifically, it sought to identify and characterize the main socioenvironmental practices implemented, the reporting methods and the factors that influenced their adoption. To achieve these objectives, a qualitative, descriptive bibliographic study was carried out, with content analysis and bibliometric procedures, using data from national scientific sustainability journals in the areas of Public and Business Administration, Accounting Sciences and Tourism, classified by the Sucupira Platform. The analysis of the journals allowed us to identify 77 studies aligned with the study objectives, published from 2014 to 2023, involving 233 authors from renowned institutions. The majority of the published

research adopted a case study approach, combined with qualitative research. The socio- environmental practices identified included preventive environmental management measures,

such as the use of clean technologies and recycling, as well as corrective measures, such as effluent treatment and recovery of degraded areas. In the social sphere, internal social management measures were observed, aimed at promoting employees, such as employee training, in addition to external social management measures, such as partnerships with NGOs and community projects, promoting society. It was assessed that such actions were mostly motivated by compliance with legal obligations, disregarding the voluntary nature, and that the disclosure of these practices is still incipient, with the GRI Sustainability Report being the most highlighted when there is a report. It is concluded that, although socio-environmental practices are present, their development is slow, indicating that the topic needs to be explored and expanded on a larger scale. Additionally, the study provides economic agents with valuable insights into trends and patterns in socio-environmental practices, helping them to adjust and improve their management.