A DIVERSIDADE RACIAL EM RELATÓRIOS DE SUSTENTABILIDADE PADRONIZADOS: UM TEMA MATERIAL

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Samantha Luiza de Souza Broman
Vanessa de Almeida Guimarães

Resumo

Este estudo visa a fomentar o debate acerca do tema da diversidade racial que tem sido abordado no tema material de Diversidade, Equidade & Inclusão nos Relatórios de Sustentabilidade brasileiros. O processo de desenvolvimento desses relatórios globalmente padronizados visa a fortalecer a Transparência Corporativa para além das exigências regulatórias. Por meio da análise da Dupla-Materialidade, que reúne as perspectivas da Materialidade de Impacto e a Financeira, as organizações buscam o engajamento de todas as partes interessadas para identificar, priorizar e gerir os temas materiais - mais significativos, pelos quais suas atividades afetam o meio-ambiente, a sociedade, a economia e aos direitos humanos. Esse processo pode ser visto como agente promotor das estratégias e planos das organizações voltadas para o Desenvolvimento Sustentável, não sendo limitado ao papel de comunicação posterior. Adotou-se uma abordagem qualitativa. Foram selecionadas 15 empresas de diferentes setores de atividade para uma análise documental de relatórios de sustentabilidade padronizados desses múltiplos casos, dos anos 2021 e 2022. Por uma análise descritiva e iterativa identificou-se que todas essas organizações possuem objetivos voltados para a mitigação do racismo estrutural no país, com iniciativas de letramento, capacitação, associação a ONGs, uso de vagas afirmativas e outras, além do uso de algum indicador com meta. Assim, iniciativas a serem integradas. Pesquisas futuras podem investigar empiricamente e longitudinalmente essas iniciativas em ESG, assim como os riscos de lapsos de transparência e o combate à “lavagem verde”, caso esses relatórios sejam usados de forma simbólica e parcial.

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BROMAN, S. L. de S. .; GUIMARÃES, V. de A. A DIVERSIDADE RACIAL EM RELATÓRIOS DE SUSTENTABILIDADE PADRONIZADOS: UM TEMA MATERIAL. Boletim de Conjuntura (BOCA), Boa Vista, v. 18, n. 52, p. 606–630, 2024. DOI: 10.5281/zenodo.11180083. Disponível em: https://revista.ioles.com.br/boca/index.php/revista/article/view/4132. Acesso em: 17 jun. 2024.
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