ESG nas Empresas: Panorama Internacional e Contexto Brasileiro
企業におけるESG：国際概観とブラジルの状況 (AI 翻訳)
Mayara Costa
🤖 gxceed AI 要約
日本語
本論文は、米国、欧州、ブラジルにおけるESG基準の企業経営への統合状況を2022年までの文献・文書レビューで検討。欧州は強制的開示で先行、米国は投資家・市場圧力が主導、ブラジルはB3サステナビリティ指数や証券規制当局のcomply or explainアプローチ等の進展があるが、森林破壊や社会的課題が構造的障壁となっている。ESGは競争力と資金調達の鍵になりつつあると結論。
English
This article reviews the integration of ESG criteria into corporate management in the US, Europe, and Brazil up to 2022. Europe leads in mandatory disclosure, while the US relies on investor and market pressure. Brazil has made progress with the B3 Sustainability Index and comply-or-explain regulation but faces structural challenges. The paper concludes ESG is becoming critical for competitiveness and capital access.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJや有報でのESG開示が進む中、本論文のブラジル事例は新興国市場でのESG浸透の課題を理解する参考になる。
In the global GX context
This article compares ESG regulation and market drivers across the US, Europe, and Brazil, offering a global perspective on the varying paces of mandatory disclosure and the role of investors and regulators in advancing ESG integration.
👥 読者別の含意
🔬研究者:Provides a comparative framework for understanding ESG policy diffusion across developed and emerging economies.
🏢実務担当者:Useful for multinational firms operating in Brazil to navigate the local ESG landscape and regulatory expectations.
🏛政策担当者:Offers insights into the effectiveness of different regulatory approaches (mandatory vs. market-driven) for promoting ESG adoption.
📄 Abstract（原文）
This article examines how Environmental, Social and Governance (ESG) criteria have been integrated into corporate management, focusing on the United States, Europe and Brazil up to 2022. Based on a literature and document review, it discusses how regulation, investors and international reporting standards have turned ESG from a peripheral concern into a core dimension of risk and performance assessment. The findings show that Europe leads in mandatory disclosure and standardization, while the United States has progressed mainly through investor and market pressure, with regulation catching up. In Brazil, important steps—such as the B3 Corporate Sustainability Index, the securities regulator’s “comply or explain” approach and socio-environmental rules for financial institutions—coexist with structural challenges related to deforestation, inequality and governance. The article concludes that ESG is becoming a key driver of competitiveness and access to capital, and that further diffusion and institutional strengthening are needed in the Brazilian context.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.69849/revistaft/ch10202512061136first seen 2026-05-14 22:25:50
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