As controvérsias sobre a relevância da ESG na perspectiva de criaçáo de valor no modelo do stakeholders capitalism

Autores

DOI:

https://doi.org/10.23925/2179-3565.2023v14i2p50-66

Palavras-chave:

Cadeia da Carne Brasileira, Environmental, Environmental, Social and Corporate Governance (ESG), Stakeholders Capitalism

Resumo

Este ensaio tem como objetivo analisar as possibilidades de gestão dos atores na criação de valor na cadeia da carne bovina brasileira. A revisão sistemática da literatura, com o auxílio da pesquisa bibliométrica, permitiu extrair o ponto central da controvérsia sobre o tema por meio do questionamento: o paradigma da Teoria dos Stakeholders, sob a ótica do modelo do Stakeholder Capitalism, ao incorporar as premissas da ESG na cadeia da carne bovina serão capazes de criar valor e levar em consideração as dimensões econômica, social e ambiental ou ficarão restritas apenas a discursos ineficazes baseados em desafios a serem enfrentados sem fins práticos? Em termos epistemológicos, os resultados parciais identificados na revisão apontam para duas direções opostas, caracterizadas por visões que podem ser chamadas de realistas e idealistas, respectivamente. A contribuição da pesquisa é discutir criticamente as implicações gerenciais e as possibilidades teóricas da adoção de procedimentos referenciais humanísticos (ESG e Stakeholder Capitalism) e, consequentemente, a atualização de modelos que se apresentam nos novos cenários competitivos contemporâneos em que aspectos pragmáticos do empresa parecem manifestar uma necessidade imperiosa de estar associada aos aspectos sociais e ambientais.

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Publicado

2023-05-30