Ambiental, social e governança no ensino superior (ABNT PR 2030): análise sob a perspectiva da comunidade acadêmica

Abstract

This study aims to analyze the level of adherence to environmental, social, and governance (ESG) practices (according to the ABNT PR 2030 standard) of Higher Education Institutions (HEIs) in Rio Grande do Sul from the perspective of the academic community. The research is classified as qualitative, quantitative, and descriptive. Technical procedures for data collection were employed through questionnaires and interviews, as well as a documentary analysis of the ESG reports from the HEIs. Data were compiled from 505 responses to a questionnaire sent by email, of which 443 responses were considered valid after excluding omitted cases, and the findings were analyzed using statistical analyses such as Exploratory Factor Analysis and Generalized Linear Models (GLM) to relate the perception of the academic community with the maturity level of the HEIs. The final considerations reveal that ABNT PR 2030 provides a framework for evaluating and classifying the adherence of HEIs to ESG practices. The perception of the academic community regarding these practices varies, with different stages of maturity observed in the HEIs. Despite advances, there is a gap in the understanding and effective communication of ESG policies in the university environment. The expected contributions from the perspective of the academic community highlight the benefits that the ABNT PR 2030 standard can provide for the adherence of HEIs to ESG principles and contribute to the debate around ESG practices in the Research Line of Sustainability and Corporate Governance of the PPGCC.