O que diz o setor de serviços de TI e desenvolvimento de software sobre suas emissões de GEE? Análise dos relatos do Carbon Disclosure Project e estudo multicasos

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a qualitative, sector-specific analysis of CDP disclosure and climate management maturity in IT services, useful for comparative studies on emerging economies.

🏢実務担当者:Offers benchmarks for IT firms to assess their own CDP reporting and identify gaps in target setting, risk integration, and stakeholder engagement.

🏛政策担当者:Highlights the need for regulatory frameworks to mandate formal decarbonization targets and improve transparency in the IT sector, especially in developing countries.

The growing relevance of the climate agenda in the corporate sector has expanded the role of emission metrics, such as the carbon footprint, in assessing companies’ environmental responsibility. In the information technology (IT) services and software development sector, greenhouse gas (GHG) emissions present significant complexity, especially regarding Scope 3, which is associated with the supply chain and the life cycle of equipment. This study investigates how companies operating in the IT services and software development sector in Brazil have been incorporating the climate agenda into their GHG emissions reporting and management practices, in comparison with the global context. To this end, a sectoral case study with a qualitative approach is adopted, based on documentary analysis of voluntary reports submitted to the Carbon Disclosure Project (CDP) and on four corporate case studies (two global companies and two Brazilian ones). The database comprises responses to the CDP climate change questionnaire for the base years 2021 and 2022, examining dimensions such as emission targets, climate governance, risks and opportunities, stakeholder engagement, and energy expenditures. The results indicate that, although there have been advances in the institutionalization of climate management processes and in the recognition of climate-related risks, the Brazilian sector exhibits low climate action when compared with the global scenario: few companies establish formal decarbonization targets, the integration between climate risk and business strategy is incipient, and the topic appears more closely associated with operational efficiency than with long-term commitments to emission reductions. The comparison between global and Brazilian companies reveals a gradient of climate maturity, reinforcing the role of regulatory and investor pressure in consolidating targets, metrics, and transparency on climate change. The study contributes to the academic and practical debate on emissions reporting in Brazil, providing inputs to improve corporate and public policies and to support the development of decarbonization strategies in the IT services and software development sector

• openaire https://doi.org/10.31414/adm.2025.d.132291first seen 2026-06-11 04:42:38