Objetivo: Este artículo tecnológico tiene como objetivo desarrollar métricas ESG (Environmental, Social, and Governance) regionalizadas para el agronegocio brasileño, adaptando los indicadores globales a las particularidades regionales.
Métodos: La investigación se llevó a cabo en tres etapas: mapeo de prácticas ESG relevantes en el agronegocio, revisión de estándares internacionales y adaptación de dichos estándares a las necesidades del sector en Brasil. Se consideraron los últimos veinte años de investigación académica y de prácticas globales de divulgación ESG para fundamentar la propuesta.
Resultados: El estudio propuso métricas específicas, como la razón entre el área deforestada y el área preservada, y las emisiones de gases de efecto invernadero por unidad de producción, ajustadas al contexto brasileño. Las métricas desarrolladas no solo mejoran la calidad de la información ESG divulgada, sino que también promueven una mayor transparencia y responsabilidad en el sector.
Conclusiones: Las métricas regionalizadas propuestas ofrecen una herramienta sólida para la gestión interna de las empresas, permitiendo identificar áreas de riesgo y oportunidad. La regionalización de las métricas ESG fortalece la posición competitiva del agronegocio brasileño en el mercado global y contribuye al desarrollo sostenible de las regiones agrícolas de Brasil.
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La Revista Alcance es una revista brasileña de libre acceso, con publicación cua-trimestral, vinculada al Programa de Posgrado en Administración y Programa de Maestría Profesional en Administración - Gestión, Internacionalización y Logística de la Universidade do Vale do Itajaí – Univali. Buscamos publicar artículos de traba-jos teóricos-empíricos y tecnológicos en las áreas de Administración. Diferentes perspectivas teóricas y metodológicas son bienvenidas, desde que sean consisten-tes y relevantes para el desarrollo del área.
