Education and ESG Implementation in the Supply Chain of Small and Medium-Sized Suppliers in the Brazilian Automotive and Auto Parts Industry

Laura Prado de Ávila; Carlos Alberto Dos Santos Silva

DOI: 10.22167/2675-6528-202603127

Article derived from a Final Course Work (TCC), with content based on the student’s original work and adapted to the editorial format of the E&S Magazine with the support of the ResumeAI tool, an artificial intelligence solution developed by the Pecege Institute for textual synthesis and organization.

Abstract

Grupo Axion, active in the production of automotive equipment and systems, received the requirement to implement sustainable management and ESG practices in its value chain. Given this, the study aimed to verify the existence of instruments in the Brazilian automotive and auto parts sector, available for adoption by Grupo Axion for ESG education and implementation in its value chain, especially among small and medium-sized suppliers. To this end, the research was divided into two parts. Firstly, ESG education and implementation instruments in the supply chain of the Brazilian automotive and auto parts sector were explored through the analysis of sustainability reports published by companies listed on the Brazilian Stock Exchange (B3) between 2015 and 2025. Subsequently, an ESG Education and Implementation Plan for the Supply Chain of Small and Medium-Sized Suppliers of Grupo Axion was developed. In the results, it was concluded that, in the Brazilian automotive and auto parts sector, although quantitatively scarce, there are technically sound instruments available for adoption. Furthermore, the ESG Education and Implementation Plan was structured into four essential stages: structuring, diagnosis and engagement, implementation and development, and monitoring and consolidation, aiming to fill the gap identified in the corporation’s ESG strategy.

Keywords: Supply Chain; ESG Education; Sustainable Management; ESG Practices; Automotive and Auto Parts Sector.

1. Introduction

Sustainable supply chain management emerges as a fundamental strategic component for companies, as each purchasing decision by an organization impacts not only the entity itself, but also the economy, the environment, and society (Velez and Papa Junior, 2025). In this scenario, the internalization of socio-environmental issues in production processes is crucial, as it mitigates risks, improves operational efficiency, and promotes innovation (Porter and Kramer, 2011).

The adoption of ESG (Environmental, Social, and Governance) practices, such as supplier training for waste reduction and increased efficiency in resource use, generates positive social impacts, reduces costs, increases predictability, and elevates logistical performance. This sustainable supplier management model acts as a catalyst for innovation and productivity, reinforcing the role of large corporations in promoting sustainability by extending good practices to small and medium-sized enterprises in their supply chains (Porter and Kramer, 2011; Velez and Papa Junior, 2025).

In Brazil, the automotive and auto parts sector plays a significant economic role, representing six percent of the national Gross Domestic Product (Daudt and Willcox, 2018) and eighteen percent of the industrial GDP (Cario and Shima, 2020). The performance of this sector is vital for meeting national and international goals for addressing climate change, such as those established in the Paris Agreement (2015). The effectiveness of ESG practices and sustainable value chain management are, therefore, essential to drive the country’s energy transition, especially in tracking scope three emissions, which involve suppliers.

Grupo Axion, a producer of automotive equipment and systems and a supplier to Volksen Mobility, one of the largest global manufacturers of buses and trucks, faces increasing demand for ESG practices in its value chain. Although Grupo Axion has had a consolidated ESG program since 2017, with published sustainability reports aligned with standards such as GRI, SASB, Integrated Reporting, and SDGs, Volksen Mobility’s requirement for its suppliers to implement ESG programs and practices, especially among small and medium-sized ones, revealed a challenge. This scenario points to a gap in Grupo Axion’s ESG strategy, which, despite being advanced, had not directed specific initiatives for ESG education and implementation among these suppliers, presenting an opportunity for improvement (Samman, 2025).

Given this context, the present study seeks to answer two research questions: Q1) To what extent do instruments exist in the Brazilian automotive and auto parts sector that can be adopted by the Axion Group for ESG education and implementation through its value chain, especially concerning small and medium-sized suppliers? and Q2) How can ESG education and implementation instruments be replicated among small and medium-sized companies in the supply chain of the Brazilian automotive and auto parts industry? The practical relevance of the research lies in identifying instruments for ESG education and implementation, contributing to due diligence in Human Rights within the value chain and to the alignment of the Axion Group’s ESG strategy. The objective of the present study focuses on verifying the existence of instruments, present in the Brazilian automotive and auto parts sector, that can be adopted by the Axion Group for ESG education and implementation in its value chain, especially concerning small and medium-sized suppliers. Furthermore, the research intends to analyze how ESG education and implementation instruments can be replicated among small and medium-sized companies in the supply chain of the Brazilian automotive and auto parts industry.

2. Material and Methods

The present study was characterized as a research of an applied nature, employing a mixed methodological approach, with a predominance of qualitative aspects and support from quantitative data for the understanding of the investigated phenomenon. Regarding the objectives, the research was exploratory in nature, seeking to develop and clarify concepts and ideas, as well as to formulate more precise problems for future investigations (Gil, 2019).

The investigation was structured in two main parts to address the proposed objectives. The first part was dedicated to exploring the instruments for education and implementation of ESG practices in the supply chain of the Brazilian automotive and auto parts sector. The second part focused on the development of an ESG Education and Implementation Plan, aimed at the supply chain of small and medium-sized suppliers of the Axion Group.

For data collection, two main techniques were employed: bibliographic research and documentary research. Bibliographic research used secondary sources, such as books and scientific articles, for the literature review in the areas of Administration and Sustainability (Lakatos and Marconi, 2017). Terms such as “supplier chain”, “supply chain”, “supply chain”, “ESG practices” and “sustainable management” were used in the search.

The documentary research, in turn, was based on primary sources, specifically on the sustainability reports published by companies listed on the Brazilian Stock Exchange (B3). The selection of these companies aimed to ensure the consistency of the identified practices with the reality of the Axion Group, considering corporations of similar or superior size and complexity, and the transparency of publicly available data (Brazilian Stock Exchange, 2026).

The selection process of the case units followed steps proposed by Gil (2022). Initially, on the institutional website of B3, the filter “Industry Sector” was applied, selecting “Industrial Goods” and, within this, the subsector “Transportation Material” and the segment “Road Material”. Companies not directly related to the automotive and auto parts sector, such as highway concessionaires and investment groups, were excluded.

After applying the selection and exclusion criteria, three companies were identified for the case study, referred to as Company Alpha, Company Beta, and Company Gamma. Documentary data collection for these companies covered the period from 2015 to 2025, through the analysis of their sustainability reports. The absence of reports for some years or companies was recorded, according to the availability of public information.

The analysis of the data collected in the first part of the study consisted of identifying and describing the ESG education and implementation instruments present in the sustainability reports of the selected companies. The aim was to understand the practices adopted by these corporations in their supply chains, without anticipating empirical findings or specific results, but focusing on the methodological procedures described.

The second part of the research involved the development of the ESG Education and Implementation Plan in the Supply Chain of Small and Medium-Sized Suppliers of the Axion Group. For this purpose, sustainability reports published by the Axion Group itself between 2017 and 2024 were analyzed. This analysis aimed to assess the maturity level of sustainable and ESG management of the company’s suppliers and identify pre-existing practices.

Based on the instruments identified in the first part of the study and the assessment of Grupo Axion’s practices, the plan was structured to fill the gap identified in the corporation’s ESG strategy. The development of the plan included defining goals, organizing it into a phased timeline, and proposing instruments for continuous diagnosis and performance evaluation, aiming to replicate the practices with suppliers.

3. Results and Discussion

This section addresses the research results, divided into two main parts, according to the established methodology. Firstly, the existence of ESG education and implementation instruments in the supply chain of the Brazilian automotive and auto parts sector was explored, focusing on companies listed on the Stock Exchange of Brazil (B3). Secondly, based on these findings and the analysis of Axion Group’s pre-existing practices, an ESG Education and Implementation Plan was developed for the Group’s chain of small and medium-sized suppliers, aiming to fill the gap identified in the corporate strategy.

The analysis of sustainability reports from companies in the automotive and auto parts sectors, published between 2021 and 2025, revealed a diversity of approaches and maturity levels regarding the sustainable and ESG management of suppliers. The selection of these companies, named Alfa, Beta, and Gama, was strategic to identify practices aligned with the size and complexity of the Axion Group, ensuring the applicability of the proposed instruments. It was observed that the disclosure of sustainability reports by these companies became more significant starting in 2021, with a higher concentration in the years 2024 and 2025, indicating a relatively recent or still incipient adherence to ESG standards in the sector, especially concerning supplier management.

Practices and instruments applied by Brazilian automotive and auto parts sector companies for sustainable and ESG management of supplier chains

Empresa Alfa, which began its activities with the production of car bodies and expanded into various transport segments, including electric buses and trains, demonstrated an initial focus on compliance and governance. Its sustainability reports from 2021 to 2024 indicate possession of certifications such as ISO 9001, ISO 45001, and ISO 14001, in addition to adherence to the GRI standard. The relationship with suppliers is mediated by a portal, albeit with an emphasis on commercial and governance aspects, and the company has had a Code of Conduct and Compliance since 2005, with annual training on internal regulations.

Empresa Alfa implemented an Integrity Due Diligence (IDD) form for over 400 suppliers, an initiative by the Procurement department with support from Compliance. However, the reports did not detail the results or monitoring of this action. The company’s personal data processing policy requires suppliers to adhere to specific protection clauses in contracts, which represents an adaptable instrument for linking expectations of sustainable management. In 2023, the company initiated a supplier segmentation project, including self-assessment of Compliance requirements and questionnaires with questions about ESG, but without clarifying the purpose or expected results, limiting the depth of the analysis.

In summary, Alfa Company’s reports reveal a supplier management more focused on compliance and governance than on comprehensive sustainable and ESG management. However, some instruments are adaptable for the Axion Group, such as the relationship and communication portal with the value chain, the inclusion of special clauses in supply contracts, and the application of due diligence forms and questionnaires to measure partners’ ESG maturity. These practices, although not entirely focused on ESG, provide a structural basis for integrating sustainability criteria.

Beta Company, a Brazilian multinational with a presence in over forty countries and more than eighteen thousand employees, stood out for the robustness of its sustainable management and ESG strategy for suppliers. The company operates in the production of cast iron structural components for various sectors of transportation, infrastructure, agribusiness, and energy. Its presence in global rankings such as the Carbon Disclosure Project (CDP), Morgan Stanley Capital International (MSCI), S&P Global Ratings, and Sustainalytics, in addition to adherence to standards like GRI and SASB, demonstrates an advanced commitment to sustainability.

Beta Company’s supplier management is guided by internal policies and guidelines and is in the process of implementing a procurement portal that also facilitates relationships. The company has a risk management system that includes due diligence carried out by an internal multidisciplinary team. From registration, suppliers commit to the Code of Ethics and Conduct, Integrity Policy, Anti-corruption and Anti-bribery Policy, Human Rights Standard, and Conflict of Interest Standard, ensuring compliance at all commercial stages.

In 2024, Beta Company carried out the environmental homologation of 112 companies, with in-person audits and monitoring of improvement plans. The company uses an ESG Questionnaire to analyze suppliers’ scores on socio-environmental criteria, monitoring those with lower scores to boost their performance. In 2024, three workshops on ESG resulted in the creation of environmental and human rights policies, as well as codes of ethics by the suppliers themselves, evidencing an effort in education and training.

Beta Company offers continuous support to suppliers through a dedicated team, assisting in the implementation of good ESG practices and the development of individual evolution plans. In the 2024-2025 period, 466 new suppliers were hired based on socio-environmental criteria, undergoing documentary compliance assessment. The company also encourages good practices through the Global Supplier Rating System (GSRS), which evaluates quality, sustainability, performance, technological capacity, new product development, commercial posture, and contribution to cost reduction.

Furthermore, Beta Company provides ethics channels for reporting violations and applies disciplinary measures, ranging from warnings to the termination of business relationships, depending on the severity. In 2024, no cases of guideline violations by suppliers were recorded. The scope and depth of Beta Company’s practices make it an exemplary model for sustainable and ESG supplier management, with fully replicable instruments for the Axion Group.

Empresa Gama, with a manufacturing facility of over twenty-seven thousand square meters and more than nine hundred employees, exports to twenty-five countries and is dedicated to the manufacturing and marketing of components for various vehicles and transportation. Its 2024 sustainability report demonstrates adherence to GRI standards and Sustainable Development Goals (SDGs), requiring responsibility throughout its value chain. A highlight is the development of new suppliers for strategic raw materials, such as “Green Pig Iron”, produced from charcoal from its own reforestation, aiming to reduce dependence and broaden the supply range, in addition to meeting rigorous environmental criteria, such as reducing the carbon footprint.

Gama Company’s selection and hiring of suppliers follow technical, legal, and environmental criteria, in accordance with the Code of Ethics and Conduct and the Supplier Manuals. Document analysis focuses on licenses and legal compliance, identifying critical suppliers in areas such as waste transport and recycling. The company adopts a policy of abstaining from conflict minerals, requiring certification that materials are “Conflict-Free.” Although Gama Company does not conduct on-site visits to verify criteria, this practice is identified as an opportunity for improvement to validate documentary information.

The instruments identified in Company Gama’s ESG strategy include the development of sustainable raw material suppliers, the use of a Supplier Manual, certification for the acquisition of products aligned with socio-environmental criteria, and documentary compliance analysis. These practices, although less comprehensive than those of Company Beta, offer valuable contributions to the Axion Group, especially regarding the promotion of a more resilient value chain aligned with sustainability requirements.

In summary, the analysis of the sustainability reports of the three companies revealed that, despite the quantitative scarcity of companies with comprehensive reports in the Brazilian automotive and auto parts sector, there are technical quality instruments that can be adopted by the Axion Group. Company Alfa contributes with the use of relationship portals, specific contractual clauses, and due diligence forms. Company Gama offers the development of sustainable raw material suppliers, specific manuals, and product certification. However, Company Beta stands out for its more complete approach, with a robust risk management system, ESG maturity questionnaires, educational workshops, individual development plans, a dedicated support team, ethics channels, disciplinary measures, and a supplier award system.

The difficulty in data collection was a challenge, given the limitation of national companies of similar size and complexity to Grupo Axion that disclose sustainability reports. The disclosure practice is not homogeneous, and the most significant reports only emerge from 2021 onwards, concentrating on the years 2024 and 2025. This observation suggests that adherence to ESG standards, especially in sustainable supplier management, is still a recent or nonexistent phenomenon for many Brazilian companies in the sector, which reinforces the relevance of this study for Grupo Axion.

ESG Education and Implementation Plan in the Supply Chain of Small and Medium-Sized Suppliers of the Axion Group

To develop the ESG Education and Implementation Plan in the Supply Chain of Small and Medium Suppliers of Grupo Axion, an assessment of the maturity level of sustainable and ESG management of the corporation itself was carried out, based on its sustainability reports published between 2017 and 2024. This analysis aimed to identify pre-existing practices and opportunities for adopting new instruments, explored in the first part of the study, to suggest effective actions aligned with the Group’s strategy.

Axion Group’s 2017 and 2018 sustainability reports indicate predominantly corporate supplier management, focused on governance. Instruments such as the Code of Conduct, the Supplier Requirements Manual, and the Anti-Corruption Policy establish criteria for the selection, evaluation, and monitoring of quality, logistics, after-sales, and commercial aspects. Suppliers must report economic-financial indicators, commercial conditions, product and service quality, in addition to committing to ethical and socially responsible behavior.

Grupo Axion has an advanced Integrity Program, which includes a due diligence portal, ombudsman and ethics channels, and supplier audit practices. In 2018, the company instituted the Supplier Awards, annually awarding suppliers in categories such as competitiveness, innovation, technology, and sustainability. The implementation of ISO 14001:2015 for environmental management of the supply chain was also highlighted, demonstrating a commitment to environmental responsibility.

In 2019, the Axion Group conducted seventy-four technical visits for supplier selection and 131 audits for approval, in addition to six Quality Index meetings with suppliers who did not meet performance expectations. The audits verified compliance with occupational health and safety requirements, and water and effluent management. Suppliers with non-conformities were required to submit action plans, which were monitored until completion, demonstrating a structured continuous improvement process.

Axion Group suppliers must adhere to the standards of the Code of Conduct, which repudiates slave labor and child labor, prohibits gratuities and bribery, and provides for disciplinary measures, including contract termination, in case of non-compliance. The 2020 reports reiterated the use of the Global Reporting Initiative (GRI), the International Integrated Reporting Council (IIRC), and the Sustainable Development Goals (SDGs) for disclosure, maintaining the established supplier management practices.

For selection and monitoring, the Axion Group requires certifications such as ISO 9001, IATF 16949, and ISO 14001, with technical visits and audits. The Supplier Portal requires minimum requirements, such as certifications, operating license, and a clean list for slave labor. Suppliers who do not meet the requirements are contacted for improvements and, if they do not meet the deadlines, are classified as “low-performance suppliers”, with contract suspension. The implementation of digital contracts in 2019 generated a positive environmental impact, equivalent to saving forty-one trees.

Axion Group’s 2021 sustainability report indicated adherence to the Sustainability Accounting Standards Board (SASB) guidelines, reiterating previous instruments. The Supplier Requirements Manual details auditable requirements in social responsibility, environment, and occupational health and safety. Audit mechanisms, due diligence, engagement, and the Global Supplier Performance Index (GSPI) were deepened for performance classification and supply chain risk management.

In 2022, no new elements were presented in the sustainable and ESG management of suppliers. However, the 2023 report highlighted the new edition of the Supplier Requirements Manual, which included ESG criteria for the selection and approval of direct and indirect partners, consolidating the ESG strategy as a central criterion in supplier management, with a focus on generating long-term sustainable value.

On the environmental pillar, the Axion Group actively encourages its suppliers to adopt responsible practices, recommending ISO 14001 certification as a differentiator. There is control over substances used in products, with compliance required for international standards such as GADSL and REACH, and the composition of products registered in the IMDS system, ensuring transparency and traceability. These requirements extend to the supplier’s entire production chain, reinforcing extended environmental responsibility.

On the social pillar, Grupo Axion requires its suppliers to comply with minimum standards for working conditions, occupational health and safety, with auditable requirements. The zero-tolerance policy for slave labor and the promotion of values such as diversity, inclusion, and equity demonstrate the commitment to fair work environments. People management is treated strategically, valuing human capital.

In the governance pillar, the Axion Group establishes clear guidelines for ethical conduct, transparency, and integrity, requiring compliance from its suppliers. The Code of Ethical Conduct and the Anti-Corruption Policy reinforce the commitment to high standards of integrity. An accessible ethics channel, including anonymously, expands the mechanisms for control and accountability. Risk management covers traditional and emerging risks, such as cybersecurity and information security, in addition to the requirement for documentary regularity and legal compliance.

ESG guidelines are operationalized through the ESG Self Assessment, a questionnaire that suppliers complete to evaluate their adherence to sustainable practices, with a minimum score of sixty percent recommended. This indicator represents ten percent of the total evaluation in the Supplier Management Index (SMI). Process audits, based on the VDA 6.3 methodology, incorporate ESG criteria, validating the information declared by suppliers.

The global supplier evaluation is consolidated in the Global Supplier Performance Index (GSPI), classifying them into lists (green, yellow, or red) that determine their suitability for new business or exclusion from the database. A low score in the Self-Assessment or the absence of mandatory certifications may result in commercial restrictions or de-registration, evidencing the concrete impact of ESG on the contractual relationship. Suppliers are responsible for ensuring that their subcontractors also comply with ESG requirements, expanding the reach of sustainable practices.

Axion Group’s 2024 sustainability report refers to the holding of workshops with suppliers for strengthening ties and specific training on greenhouse gas emissions, especially in scope 3, which represents ninety-three percent of the total volume produced. A set of educational actions was initiated to train suppliers on the subject, encouraging them to establish emission reduction targets, monitor them, and engage their own supply chains in this process. Axion Group’s sustainability report for the period of 2025 was not disclosed.

Formally, the model adopted by Grupo Axion represents a structured and advanced example of sustainable and ESG supplier management, superior to that of other companies in the sector, with the exception of Empresa Beta. However, a contradiction stood out: despite the advanced ESG strategy, there were no initiatives specifically aimed at ESG education and implementation with small and medium-sized suppliers, as demanded by Volksen Mobility. This gap, although specific, could be fully incorporated into the existing strategy.

This contradiction does not arise from intentional flaws, but from structural dynamics of organizational design, such as temporal-spatial fragmentation (obligations lose meaning), functional optimization (isolated areas), and accountability gaps (absence of a specific actor for a given obligation), according to Samman (2025). This scenario, however, represents an opportunity for improvement in the alignment between the strategic objectives of Grupo Axion and its operationalization with suppliers, reinforcing the coherence and effectiveness of the already consolidated ESG practices.

Given the demand from Volksen Mobility and the identified gap, structuring a specific front to resolve this contradiction is the most appropriate strategy. Based on Beta Company’s practices and the instruments already consolidated by the Axion Group, the study proposes an ESG Education and Implementation Plan in the Small and Medium-Sized Supplier Chain, structured in four essential phases to promote the evolution and alignment of suppliers with the institutional ESG strategy.

The first phase, Structuring (months one and two), aims to establish a dedicated governance model and structure the strategic response. Operational guidelines include the formation of an internal responsible team, the definition of strategic objectives (OKRs) and key criteria/indicators (KPIs), the assignment of roles and responsibilities, the consolidation of the ESG Education and Implementation Plan, and broad institutional and supplier communication. The success indicators for this phase are the formally constituted team, developed and approved OKRs and KPIs, the definition of those responsible for each deliverable, a work schedule, and the existence of communications for employees and suppliers, with dissemination events.

The second phase, Diagnosis and Engagement (months three to six), aims to map the ESG maturity of the supply chain and promote alignment with institutional objectives. Operational guidelines involve the development and application of a questionnaire to define the ESG maturity of suppliers, especially small and medium-sized ones, and the definition of the ESG score, mapping the main individual and collective needs. Performance indicators include the application of the questionnaire with a high adhesion rate and the mapping, implementation of a control system, and definition of suppliers and needs.

The third phase, of Implementation and Development (months six to twelve), seeks to induce the structured evolution of suppliers according to the institutional ESG strategy. The operational guidelines include the development of individual ESG evolution plans for suppliers, ESG education on key needs and challenges (in-company and/or collective), and the designation of continuous technical support. The success indicators are the holding of meetings with priority suppliers and the formalization of individual work plans, the holding of training sessions, capacity building, and workshops, and the existence of a specialized internal team with a communication channel.

The fourth and final phase, Monitoring and Consolidation (starting from month twelve), aims to ensure the measurement of results, continuous improvement, and scalability. Operational guidelines include monitoring and reviewing individual plans, implementing strategic improvements in the plans, consolidating best practices, and creating reward and recognition systems, in addition to defining expansion and scalability guidelines. Performance indicators for this phase are a system for monitoring and reviewing the supplier’s ESG evolution, supplier retention and engagement, an increase in annual awards, and the creation of new development, innovation, and sustainability plans by the chain with its own suppliers.

In parallel with the implementation of the main plan, complementary cross-cutting measures were identified that can enhance results and strengthen ESG governance in the supply chain. The adoption of specific contractual clauses to incorporate ESG criteria and formalize minimum commitments, inspired by Company Alpha, contributes to greater legal certainty and institutional alignment. These clauses link the company’s expectations in the sustainable management of its value chain (Company Alpha, 2021).

Additionally, inductive and corrective measures can be considered, such as the provision of disciplinary mechanisms in cases of violation of ESG guidelines and the implementation of incentive instruments, for example, awarding suppliers based on performance evaluation systems, such as the Global Supplier Rating System (GSRS), observed at Company Beta. These initiatives not only mitigate risks but also stimulate continuous improvement and qualified engagement throughout the chain, according to Velez and Papa Junior (2025).

Finally, initiatives focused on the structural development of suppliers stand out, especially regarding the promotion of sustainable raw materials and the creation of certification criteria for the acquisition of products aligned with the corporation’s socio-environmental guidelines, as verified at Company Gamma. Such measures contribute to strengthening a more resilient, innovative chain that adheres to contemporary sustainability demands, consistently and scalably expanding the positive impact of the ESG strategy.

In summary, the research confirmed the existence of technical quality instruments in the Brazilian automotive and auto parts sector, although in limited numbers, which are amenable to adoption by the Axion Group for ESG education and implementation in its value chain, especially among small and medium-sized suppliers. The developed ESG Education and Implementation Plan, structured in phases of structuring, diagnosis and engagement, implementation and development, and monitoring and consolidation, offers a practical and comprehensive response to the gap identified in the Axion Group’s strategy, allowing for the replication of best practices and the strengthening of ESG governance in its supply chain.

4. Conclusion

The present study verified the existence of instruments in the Brazilian automotive and auto parts sector, available for adhesion by Grupo Axion, for ESG education and implementation in its value chain, with a focus on small and medium-sized suppliers. It was observed that, although scarce in quantitative terms, instruments of technical quality exist. The analysis of sustainability reports from companies in the sector revealed that Empresa Alfa used relationship portals, contractual clauses, and due diligence forms, while Empresa Gama stood out for the development of sustainable raw material suppliers and specific manuals. However, Empresa Beta presented a more robust approach, with risk management systems, ESG maturity questionnaires, educational workshops, and individualized evolution plans. It was found that Grupo Axion already had an advanced ESG strategy, with integrity programs, audits, and certifications, but a gap was identified in the absence of specific initiatives for ESG education and implementation with its small and medium-sized suppliers, as demanded by Volksen Mobility.

Faced with this gap, an ESG Education and Implementation Plan was developed for the Axion Group’s Small and Medium-Sized Supplier Chain, structured in four phases: structuring, diagnosis and engagement, implementation and development, and monitoring and consolidation. This plan offers a significant practical and managerial contribution by providing a detailed roadmap to enhance ESG governance and promote sustainability throughout the value chain. The research faced limitations due to the scarcity of national companies of similar size that disclose comprehensive sustainability reports in the analyzed period, and the lack of homogeneity in disclosure practices, with most significant reports only emerging from 2021 onwards. Despite this, the proposed plan represents a valuable tool for the Axion Group, enabling the replication of best practices and the strengthening of a more resilient, innovative supply chain aligned with contemporary sustainability demands.

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Article originating from the Final Course Work of the Specialization in Compliance and ESG of the MBA USP/Esalq

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