ESG and sustainable development goals in the Brazilian textile industry: a study on corporate reporting
DOI:
https://doi.org/10.21680/2176-9036.2026v18n1ID37355Keywords:
Sustainability, SDG, ESG, Textile industry, Sustainability reportsAbstract
Purpose: The present article seeks to verify the effective commitment of Brazilian clothing companies (Textile Industry) to the United Nations' Sustainable Development Goals (SDGs), as well as to the environmental, social, and governance (ESG) pillars.
Methodology: Exploratory and documentary research was used to collect quantitative and qualitative data, obtained from the structuring of questions that measure the influence of SDGs and ESG on corporate disclosures.
Results: The influence of SDGs on corporate disclosures was analyzed and found to be similar, with a greater presence of SDGs related to socioeconomic issues, while SDGs associated with environmental issues received less emphasis. Regarding the influence of ESG parameters, a greater discrepancy in the quality of corporate disclosures was noted, although all presented satisfactory results, with the caveat that it was not possible to measure the effect of greenwashing. Thus, no direct relationship was found between the influence of SDGs and the influence of ESG in the reports.
Contributions of the Study: The study contributed to providing visibility to the disclosures of textile companies, supporting investors and professionals interested in corporate sustainability to understand the current scenario and comprehend the latest practices in SDG and ESG disclosure.
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