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O impacto dos mecanismos de corporate governance na concretização dos objetivos de desenvolvimento sustentável
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Orientador(es)
Resumo(s)
A situação atual de emergência climática, criou um ambiente de maior
consciencialização política e social acerca do impacto que as indústrias têm na emissão
de gases de efeito de estufa. Como tal, têm sido criados acordos e objetivos internacionais
numa tentativa de diminuir estes impactos, tais como o Acordo de Paris e a Agenda 2030,
acompanhados de medidas de regulação e controlo do seu cumprimento.
Em consonância com o aumento da preocupação ambiental sentida pelos
stakeholders, o estudo do impacto da corporate governance na concretização dos
Objetivos de Desenvolvimento Sustentável torna-se relevante. Neste âmbito, surge a
World Benchmarking Alliance, um movimento formado por 4 grandes organizações, que
criou vários benchmark para medir exatamente este impacto, destacando-se o do setor do
Petróleo e Gás natural, por ser a indústria mais significativa para uma transição energética
sustentável. Posto isto, analisou-se a relação do Ranking formado com base neste
benchmark com os seguintes mecanismos de corporate governance: Tamanho Total,
Diretores Independentes e Freq. Reuniões, na concretização dos ODS e no sentido de
responder às 3 hipóteses formuladas.
Os resultados obtidos apontam para uma forte correlação entre diversas variáveis,
sendo notável a relação entre o Tamanho Total e Diretores Independentes e o Ranking
das empresas no benchmark. Adicionalmente, o número de diretores independentes e a
frequência com que os diretores se reúnem apresentam um impacto significativo no que
toca à concretização dos ODS. Desta forma, espera-se que as empresas apostem em
Boards of Directors mais independentes, isto é, com um maior número de diretores
independentes e que reúnam com mais frequência, criando reuniões extra especialmente
para discutir questões sociais e ambientais.
The current climate emergency situation has created an environment of greater political and social awareness about the impact that industries have on the emission of greenhouse gases. As such, international agreements and goals have been created in an attempt to reduce these impacts, such as the Paris Agreement and the 2030 Agenda, accompanied by regulatory and compliance measures. The increasing environmental concerns felt by the stakeholders and the pressure to meet international goals and agreements increases the necessity of studying the impact of corporate governance in the achievement of Sustainable Development Goalst. In this context, the World Benchmarking Alliance emerged, a movement formed by 4 large organizations, which created several benchmarks to measure this impact, highlighting the Oil and Natural Gas sector, as it is the most significant industry for a sustainable energy transition. That said, the relationship between the Ranking of this benchmark and the following corporate governance mechanisms was analyzed: Total Size, Independent Directors and Freq. Meetings, in the implementation of the SDGs and in order to respond to the 3 hypotheses formulated. The results obtained point to a strong correlation between several variables, the relationship between the Total Size and Independent Directors and the Ranking of companies in the benchmark being remarkable. Additionally, the number of independent directors and the frequency with which directors meet have a significant impact on achieving the SDGs. In this way, companies are expected to bet on more independent Boards of Directors, that is, with a greater number of independent directors and that they meet more frequently, creating extra meetings especially to discuss social and environmental issues.
The current climate emergency situation has created an environment of greater political and social awareness about the impact that industries have on the emission of greenhouse gases. As such, international agreements and goals have been created in an attempt to reduce these impacts, such as the Paris Agreement and the 2030 Agenda, accompanied by regulatory and compliance measures. The increasing environmental concerns felt by the stakeholders and the pressure to meet international goals and agreements increases the necessity of studying the impact of corporate governance in the achievement of Sustainable Development Goalst. In this context, the World Benchmarking Alliance emerged, a movement formed by 4 large organizations, which created several benchmarks to measure this impact, highlighting the Oil and Natural Gas sector, as it is the most significant industry for a sustainable energy transition. That said, the relationship between the Ranking of this benchmark and the following corporate governance mechanisms was analyzed: Total Size, Independent Directors and Freq. Meetings, in the implementation of the SDGs and in order to respond to the 3 hypotheses formulated. The results obtained point to a strong correlation between several variables, the relationship between the Total Size and Independent Directors and the Ranking of companies in the benchmark being remarkable. Additionally, the number of independent directors and the frequency with which directors meet have a significant impact on achieving the SDGs. In this way, companies are expected to bet on more independent Boards of Directors, that is, with a greater number of independent directors and that they meet more frequently, creating extra meetings especially to discuss social and environmental issues.
Descrição
Mestrado Bolonha em Contabilidade, Fiscalidade e Finanças Empresariais
Palavras-chave
benchmark board of directors corporate governance world benchmarking alliance gás natural objetivos de desenvolvimento sustentável natural gas internal mechanisms sustainable development goals oil
Contexto Educativo
Citação
Madeira, Joana Alexandra de Oliveira (2022). " O impacto dos mecanismos de corporate governance na concretização dos objetivos de desenvolvimento sustentável". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão