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A presente dissertação analisa o dever de diligência empresarial em matéria de sustentabilidade, evidenciando-o como um fator crucial para a competitividade das empresas no mercado global. O objetivo principal é demonstrar que a integração de práticas sustentáveis, alinhadas com os princípios ESG (Environmental, Social, and Governance), não é apenas uma exigência legal e ética, mas também uma estratégia essencial para o sucesso a longo prazo das empresas. A abordagem adotada incluiu uma revisão da literatura e uma análise do contexto internacional e europeu, como a CSDDD (Corporate Sustainability Due Diligence Directive) e a CSRD (Corporate Sustainability Reporting Directive). As conclusões sustentam a ideia de que empresas que incorporam práticas de sustentabilidade apresentam melhorias na eficiência operacional, atraem mais investimentos e fortalecem a sua reputação. Contudo, a implementação dessas práticas enfrenta desafios, como a necessidade de mudanças na governança e adaptação às novas regulamentações e a complexidade de integrar a sustentabilidade em todas as operações e na cadeia de valor. Exemplos como o desastre do Rana Plaza destacam as graves consequências do não cumprimento do dever de diligência e a importância de monitoramento contínuo e de medidas corretivas. As limitações do estudo incluem a dependência de dados secundários e a rápida evolução das normas regulatórias que podem impactar as conclusões.
This dissertation examines the corporate duty of care in sustainability, highlighting it as a crucial factor for business competitiveness in the global market. The main objective is to demonstrate that integrating sustainable practices, aligned with ESG (Environmental, Social, and Governance) principles, is not only a legal and ethical requirement but also an essential strategy for long-term business success. The approach included a literature review and an analysis of the international and European context, such as the CSDDD (Corporate Sustainability Due Diligence Directive) and the CSRD (Corporate Sustainability Reporting Directive). The conclusions support the idea that companies incorporating sustainability practices show improvements in operational efficiency, attract more investments, and strengthen their reputation. However, the implementation of these practices faces challenges such as the need for governance changes, adaptation to new regulations, and the complexity of integrating sustainability into all operations and the value chain. Examples like the Rana Plaza disaster highlight the severe consequences of non-compliance with the duty of care and the importance of continuous monitoring and corrective measures. The study's limitations include reliance on secondary data and the rapid evolution of regulatory standards that may impact the findings.
This dissertation examines the corporate duty of care in sustainability, highlighting it as a crucial factor for business competitiveness in the global market. The main objective is to demonstrate that integrating sustainable practices, aligned with ESG (Environmental, Social, and Governance) principles, is not only a legal and ethical requirement but also an essential strategy for long-term business success. The approach included a literature review and an analysis of the international and European context, such as the CSDDD (Corporate Sustainability Due Diligence Directive) and the CSRD (Corporate Sustainability Reporting Directive). The conclusions support the idea that companies incorporating sustainability practices show improvements in operational efficiency, attract more investments, and strengthen their reputation. However, the implementation of these practices faces challenges such as the need for governance changes, adaptation to new regulations, and the complexity of integrating sustainability into all operations and the value chain. Examples like the Rana Plaza disaster highlight the severe consequences of non-compliance with the duty of care and the importance of continuous monitoring and corrective measures. The study's limitations include reliance on secondary data and the rapid evolution of regulatory standards that may impact the findings.
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Sustentabilidade corporativa Dever de diligência Competitividade empresarial ESG CSDDD CSRD Corporate sustainability Duty of care Business competitiveness