RELATIONSHIP BETWEEN BOARDS OF DIRECTORS AND ENVIRONMENTAL, SOCIAL, AND GOVERNANCE ASPECTS IN BRAZILIAN COMPANIES LISTED ON B3
DOI:
https://doi.org/10.12662/2359-618xregea.v13i1.p7-23.2024Keywords:
conselho de administração, aspectos ASG, empresas brasileirasAbstract
In recent years, environmental, social, and governance (ESG) practices have gained prominence in the capital market since the adoption of these practices constitutes strategic decisions in companies under the responsibility of boards of directors. The purpose of this research is to analyze the relationship between the board of director composition and social, environmental, and governance aspects in Brazilian companies. The sample consists of 107 companies listed on B3 in 2019, with data available from the Refinitiv database. Correlation tests were applied, and linear regression models were estimated using the ordinary least squares method. The results indicate that the independence and the size of the board of directors have positive effects on ESG aspects, while the participation of women on the board and the duality between the chairman and the executive director did not influence ESG aspects in companies analyzed.
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