Adoção de práticas de ESG e a contabilidade ambiental na indústria de cera de carnaúba: Um estudo de caso na empresa X

Abstract

This study analyzes the adoption of ESG (Environmental, Social, and Governance) practices and environmental accounting at a carnauba wax extraction and processing company located in the state of Piauí. In a context of growing demand for social and environmental responsibility and transparency in business activities, the research investigates how environmental accounting principles have been incorporated into organizational management, considering the impacts on the environment and extractive communities. The methodology adopted was based on a qualitative case study, with document analysis, observations, and semi-structured interviews. The results show that, although there are specific initiatives aimed at sustainability, structural challenges remain related to informality, poor governance, and weak mechanisms for measuring and disclosing social and environmental impacts. The study concludes that environmental accounting, when combined with ESG criteria, can become a strategic tool to promote greater transparency, strengthen corporate governance, and contribute to the sustainable development of the carnauba production chain.