5 resultados citaram: VEREDAS DO DIREITO

Abstract Purpose: This article aims to analyze aspects of strategic management, such as the decision-making process, transparency, and competitive advantage, based on the disclosure of traceability initiatives in the corporate sustainability reports of companies listed on the Corporate Sustainability Index created by Brasil, Bolsa e Balcão (ISE B3 [Brazil, Stock Exchange and Over-the-Counter Market]). Originality/value: Although scientific literature related to sustainability and strategic management is available, the present article stands out by discussing traceability as a relevant element and a competitive advantage for companies, particularly those listed in ISE B3. Design/methodology/approach: The selected sustainability reports were those of the 78 companies participating in the ISE B3 in 2024, but only those that were part of the index in 2021, 2022, and 2023 were conside-red, totaling 41 companies and 123 reports analyzed. This period was considered due to the methodological change from 2021 onward, which has a more sectoral approach. Findings: This study reveals a greater interest among companies listed on the ISE B3 in traceability, particularly in sectors such as consumer goods, retail, and food products. Traceability is not considered a material topic; however, all companies have some form of socio-environmental certification. The analyzed companies utilize socio-environmental criteria in selecting their suppliers; however, most do not address tracea-bility and circularity in an integrated manner within their operations. Contribution/implications: The findings contribute to theoretical advancements in sustainability and strategic management, informing decision-makers about the challenges and possibilities of traceability as a strategic element.

Abstract Objective: This research investigates how local economic and business activities relate to revenues from the Brazilian Municipal Service Tax (ISSQN). Originality/relevance: Although rarely analyzed together, factors such as business density, employment levels, and the wage bill of local businesses may represent variables that directly or indirectly affect the ISSQN tax base and revenue performance. Therefore, variations in these factors can significantly impact the collection of this tax. Design/methodology/approach: The study assessed variations in ISSQN revenues and in possible correlated variables representing local economic and business dynamics between 2021 and 2022. The sample was analyzed using descriptive mapping and normality tests, along with nonparametric statistical techniques, including Spearman’s rank correlation coefficient, the Mann-Whitney U test, and the median test. Results: Statistically significant associations were identified between economic and business variables (such as the number of firms and the total wage bill) and ISSQN revenues. These findings reinforce evidence that policies promoting specific sectors of business activity stimulate the local economy and may enhance the municipality’s tax collection capacity. Contribution/implications: A clearer understanding of these relationships supports more targeted action by public managers, enabling them to identify critical points or opportunities for intervention based on objectively measurable statistical parameters.

As mudanças climáticas têm acarretado diversos transtornos no mundo e em nosso País. O Brasil, sem embargo de uma moderna legislação, encontra dificuldades para enfrentá-las. O estudo versa sobre os desastres naturais e as políticas públicas sistêmicas, a partir da análise da integração das políticas públicas nacionais coordenadas e o eventual aumento da eficácia no enfrentamento de desastres climáticos. O propósito definido foi no sentido de identificar brevemente o arcabouço normativo sobre o tema, além de analisar os riscos e perigos dos impactos dos desastres climáticos; apontar as políticas públicas para o enfrentamento em uma perspectiva sistêmica e discutir a integração nacional de políticas públicas, federalismo e organizações. O problema de pesquisa norteador é: de que forma as contribuições da teoria dos sistemas podem fundamentar a formulação de diretrizes eficazes de políticas públicas em resposta aos desastres climáticos? O estudo utilizou o método hipotético-dedutivo e a técnica foi a bibliográfica e documental, lançando mão das leis, documentos públicos e literaturas sobre o assunto. A integração das políticas públicas atuais não contempla às necessidades climáticas, faltando, para isso, equidade na repartição de receitas tributárias e uma atuação sistêmica e coordenada dos entes subnacionais.

ABSTRACT Objective: to identify the governance process practiced by the Central Extractive Commercialization Cooperative of Acre (Cooperacre) and indicate possible paths for adherence to the ESG agenda, based on solution recommendations, considering the current scenario and the future of the organization. Theoretical approach: the integration between social, environmental, and governance (ESG) dimensions tends to be an essential business challenge in this century. Method: this is an exploratory study, with a qualitative approach and of a documentary nature, carried out using primary sources obtained from files held by Cooperacre. Results: practices associated with internal control, code of ethics and conduct, and extractive sustainability are observed. However, Cooperacre does not have an external audit or ombudsman. The recommendations for solutions involve, among other strategies, encouraging the participation of delegates in decision-making processes, developing new leadership, and promoting gender equality, equity, and diversity. In addition, ensuring clear and efficient communication of environmental initiatives, indicators, and goals is emphasized. Conclusions: adhering to the ESG agenda enables access to and expansion of international markets, community appreciation, and strengthening of climate resilience in the Amazon

RESUMO Objetivo: identificar o processo de governança praticado pela Cooperativa Central de Comercialização Extrativista do Acre (Cooperacre) e indicar possíveis caminhos de adesão à agenda ESG a partir de recomendações de soluções considerando o cenário atual e o futuro da organização. Marco teórico: a integração entre as dimensões social, ambiental e de governança (ESG) tende a ser um desafio essencial dos negócios neste século. Método: trata-se de um estudo exploratório, com abordagem qualitativa e de natureza documental, realizado a partir de fontes primárias obtidas de arquivos em posse da Cooperacre. Resultados: observam-se práticas associadas ao controle interno, código de ética e conduta e sustentabilidade extrativista. Entretanto, a Cooperacre não dispõe de auditoria externa nem de ouvidoria. As recomendações de soluções envolvem, dentre outras estratégias, estímulo à participação dos delegados nos processos decisórios, desenvolvimento de novas lideranças e promoção da igualdade de gênero, equidade e diversidade. Além disso, destaca-se a importância da garantia de uma comunicação clara e eficiente das iniciativas, dos indicadores e das metas ambientais. Conclusões: aderir à agenda ESG possibilita o acesso e a ampliação de mercados internacionais, a valorização da comunidade e o fortalecimento da resiliência climática na Amazônia