O Índice de Diversidade (IDIVERSA) como uma nova estratégia Ambiental, Social e de Governança (ASG): Perspectivas e desafios
DOI:
https://doi.org/10.33448/rsd-v14i2.48162Palavras-chave:
IDIVERSA; Disclosure; ESG.Resumo
Esta pesquisa tem como objetivo analisar se existe influência do IDIVERSA no disclosure de informações de ESG das empresas reguladas e não reguladas na [B]3. Especificamente tangenciar a discussão da Teoria da Agência como uma das principais ferramentas de monitoramento para regular conflitos de interesse e apresentar algumas inferências sobre a contribuição do IDIVERSA para o ESG e para a governança corporativa das empresa. A pesquisa é descritiva, quantitativa, documental, sendo a população empresas listadas na [B]3 S.A., composta por 80 empresas. Os resultados mostraram que diferentemente de outros índices já existentes, este índice trabalha com uma tese de agrupamento ao considerar os dois grupos socialmente menorizado e isto deve ajudar a induzir práticas ESG no mercado, e trazer mais investimentos. A pesquisa oferece contribuições importantes para a discussão relacionada à diversidade de gênero e raça que promovam significativas divulgações sociais, ambientais e de governança (ESG) ao fornecer novas evidências provenientes das empresas listadas na [B]3, que sob a perspectiva da Teoria da Agência, se preocupam com riscos de reputação, imagem e atendimento à demanda de investidores preocupados com as questões de sustentabilidade, inclusão e diversidade.
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