Banca de QUALIFICAÇÃO: JESSICA DE MORAIS LIMA

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
DISCENTE: JESSICA DE MORAIS LIMA
DATA : 28/03/2023
LOCAL: online
TÍTULO:

Environmental, Social, and Governance in a Brazilian
Agribusiness Company: The Role of Management Accounting

PALAVRAS-CHAVES:

   

PÁGINAS: 30
RESUMO:

Given the rising interest in companies’ environmental, social, and governance (ESG)
indexes, applications, and repercussions globally and the possible relationship between
corporate sustainability and resilience in times of crisis, this project aims to investigate
the role of accounting management in the ESG performance, application, and
difficulties. Considering Agribusiness as the sum of all operations involved in the
production and distribution of food and as a sensitive industry that is subject to
systematic moral debates, political pressures and is more likely to cause social and
environmental damage due to the nature of the activity, we aim to address the gap in
relevant practical research on the ESG literature as well as the Emerging Countries
context. The main objective of this research is to understand how ESG initiatives can
impact management accounting systems and how can management accounting support
or restrict initiatives tied to ESG. This research will use a single case study approach
with three sequential phases involving a literature review, semi-structured interviews,
and archival data analysis to gather the information necessary to carry out the study. The
company chosen for this research belongs to the agribusiness sector in the state of MS
in Midwest Brazil. Founded over 150 years ago, the company is currently composed of
4 farms with 5.500 acres of productive area and represents a significant share of the
local sector. Even though most larger farms in the region are focused on monocultures
there is something unique with this case study; this company seeks diversity and has
multiple products which according to the literature, could be a more sustainable practice
in the long run. With that, we intend to identify the ESG initiatives and understand the
reality, changes, and reasoning that lead to the company’s current scenario and what is
the role of accounting management in it.

MEMBROS DA BANCA:
Externo à Instituição - CARLOS EDUARDO FACIN LAVARDA
Externa à Instituição - ELISE SOERGER ZARO
Externo à Instituição - RUI MANUEL COSTA ROBALO
Presidente - 1854862 - CLAUDIO DE ARAUJO WANDERLEY
Interno - 1292683 - RAIMUNDO NONATO RODRIGUES