Aplicação dos objetivos de desenvolvimento sustentável (ODS) da Onu e práticas ESG nas empresas de cosméticos brasileiras: grupo O Boticário e Natura (2019 - 2022)

Abstract

The research aims to understand how the integration of the United Nations Sustainable Development Goals (SDGs) and environmental, social, and governance (ESG) criteria influence the adoption and implementation of sustainable practices in Brazilian cosmetics companies, particularly in the Natura and Boticário Groups. The objectives include, in addition to analyzing and evaluating the integration of the SDGs and ESG practices in both companies, also examining the sustainability reports of the two groups to verify the ESG and SDG practices adopted by them; presenting the historical background of sustainability in the 20th and 21st centuries in international society and highlighting the limitations of neoliberalism, proposing the green economy as an alternative for a more sustainable economic model. The methodological approach is qualitative, based on a literature review of academic articles and books. The case study method will be used for the analysis of the reports. The results of this research include: i) The adoption of the SDGs and ESG practices by the Boticário and Natura Groups reflects a commitment to corporate sustainability, evidenced by strategies that reduce environmental impacts, promote social inclusion, and strengthen governance; ii) The companies' sustainable practices reinforce a transition to the green economy, with environmental responsibility and overcoming the limitations of the neoliberal model focused on short-term profit; iii) Both companies demonstrate governance structures, maintaining an ethical and transparent approach; iv) The actions of the groups show that large companies in the cosmetics sector can lead significant transformations in their sustainability practices, serving as models for other companies that seek to strengthen their socio-environmental impact. In summary, the research validates the hypothesis that the Boticário and Natura Groups demonstrate a substantial commitment to adopting environmental, social, and corporate governance (ESG) practices, aligned with the United Nations Sustainable Development Goals (SDGs), as reflected in their sustainability reports from 2019 to 2022. It is emphasized that this study could contribute to the field of International Relations, as it addresses a topic that has gained increasing emphasis on the international stage, potentially assisting the academic community by providing a more in-depth and updated analysis of the adoption of sustainable practices in the corporate sector, aiming to promote more sustainable and responsible development in Brazil and worldwide.