Análise da incorporação do ODS 12 em empresas de cosméticos: um estudo multicaso.

Abstract

Social and environmental responsibility has encouraged companies to reformulate their production processes, making them more sustainable, especially in the cosmetics sector, whose activities directly impact the use of natural resources and the disposal of highly polluting waste. This study aims to analyze how two cosmetics companies incorporate Sustainable Development Goal 12 into their business strategies. The research is descriptive, with a qualitative, bibliographical, and documentary approach, with a multi-case study design. It analyzes the sustainability reports of two Brazilian cosmetics companies to identify actions and relate them to specific SDG 12 targets, examining their structure, comparing them, and identifying observed limitations. The results indicate that both companies demonstrate adherence to the targets, albeit with significant differences: Hinode presents future targets and defined indicators, while Granado prioritizes already established practices, but with less detail and systematization. The analysis highlighted different levels of maturity in sustainability management and reinforces the importance of clearer measurement, monitoring, and transparency mechanisms. The proposed organization by goals contributes to broadening the practical understanding of SDG 12 and offers a useful tool for similar studies.