Diagnóstico ESG como estratégia de Incorporação de valor em uma empresa metal-mecânica

Abstract

The present research aims to propose and validate a diagnostic model for ESG management aimed at generating value in organizations, thereby facilitating sustainable strategy. With the help of prioritizing the analyzed elements in an integrated manner and subsequent significance analysis using the QFD (Quality Function Deployment) matrix tool, the real needs of customers in technical requirements were identified, ensuring quality in the development of products and services related to the analyzed elements alongside variables linked to ESG management, contributing to value generation in organizations and facilitating the sustainable strategy. The study is based on qualitative methodology due to the bibliographic study, and quantitative study with a questionnaire survey applied in the company (matrix) and its subsidiaries, among key suppliers, and post-sales, aimed at identifying opportunities in each pillar of ESG in different bases and also integrating elements into the body context corporate integrated result, providing specific indicators for each evaluated theme. The present study identified 353 elements or issues, structured into 38 topics and divided into 6 relevant management themes endorsed by ESG management frameworks such as GRI, ISEB³ and CDP. Through the assessment of ESG elements and their performance, the relationship with compliance, integrity, and organizational culture was also examined, offering a framework for result quantification. This relationships framework forms a management model that characterizes how the company can generate tangible and intangible value in a sustainable way. This research is limited to the case study of the analyzed company only. Therefore, as a proposal for future research, a similar model based on the same basis may be applied for the purpose of comparing the results and identified priorities. This study indicates that the ESG management model as a sustainable strategy has the potential to include and leverage the company's alignment to the scenario that seeks to generate value for stakeholders. As part of this premise, this research aimed, through diagnostics, to incorporate economic-financial value, customer satisfaction, and, most importantly, the delivery of long-term results in a metalworking company.