Corporate Governance and Integrity Programs that Structure ESG Risk Management in Organizations

Collavitti, Clarice Sabatine; Souza, João Valsecchi Ribeiro de

doi:10.22167/2675-6528-202602196

Article

September 09, 2026

Corporate Governance and Integrity Programs that Structure ESG Risk Management in Organizations

Clarice Sabatine Collavitti; João Valsecchi Ribeiro de Souza

DOI: 10.22167/2675-6528-202602196

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 Revista E&S with the support of the ResumeAI tool, an artificial intelligence solution developed by the Pecege Institute for textual synthesis and organization.

Abstract

The global climate and social crisis demanded a revolution in organizational processes and the adoption of ESG policies to confront unprecedented humanitarian and economic challenges. The study aimed to investigate how the structuring of integrity programs and corporate governance mechanisms acted in risk management and in ensuring institutional perpetuity. The research used a qualitative and exploratory approach, based on bibliographic and documentary analysis of the Brazilian normative framework, with emphasis on Decrees No. 11.129/2022 and No. 12.304/2024, Regulatory Standard No. 1, and Law No. 9.605/1998. The results demonstrated that legislative evolution integrated sustainability criteria and human rights into compliance programs, requiring the creation of multidisciplinary bodies and structured risk matrices for the mitigation of operational and reputational damages. It was identified that the incorporation of psychosocial and environmental risks into internal controls strengthened transparency and organizational ethical culture in the face of uncertainty and corporate fraud scenarios. The convergence between regulatory compliance and governance strategy has consolidated as the determining factor for the generation of sustainable value and longevity of organizations in the contemporary scenario.

Keywords: Regulatory compliance; Compliance; Organizational ethics; Socio-environmental responsibility; Sustainability.

1. Introduction

The global climate and social crisis has imposed a profound restructuring on organizational processes and the adoption of ESG (Environmental, Social, and Governance) policies as an imperative for addressing unprecedented humanitarian and economic challenges. This scenario demands a transformation in how organizations operate, requiring the integration of sustainability and responsibility criteria into their strategies and operations.

The urgency of this transformation is evidenced by recent events of great loss of human lives, such as the 184 deaths from floods in Rio Grande do Sul, the almost one hundred deaths in Texas due to intense rains, and the 192 deaths from heatwaves in India in June 2024. Such events lay bare the human cost of the climate crisis and the need for a fundamental rethinking of the relationships between innovation, capitalism, and humanity. Innovation, in this context, must serve humanity, mitigating the effects of global warming, promoting the responsible exploration of resources, and redesigning fairer labor relations.

The contemporary climate crisis imposes unprecedented challenges, demanding coordinated responses between the public and private sectors. According to the Intergovernmental Panel on Climate Change (IPCC, 2023), the impacts of climate change are already widespread, affecting ecosystems, economies, and vulnerable populations, with a tendency to worsen. The Stern Review (2007) had already shown that the costs of inaction outweigh investments in mitigation, warning of severe global economic impacts. Complementarily, Cardoso (2017), citing Naomi Klein, argues that the climate crisis requires a profound transformation of the current economic model.

In this context, the rise of artificial intelligence is also a relevant topic, which should be used ethically, sustainably, and humanely, without representing a threat to mass employment. The literature suggests that the private sector, with its innovative power, should lead this transformation, with the public sector acting as a firm and efficient regulator. The urgency of the topic echoes transformative moments in history, such as the Industrial Revolution, and the advancement of sustainable development requires overcoming excessive theorization in favor of pragmatic actions (Mazzucato, 2014).

Corporate governance and integrity programs emerge as essential pillars for organizations to respond to these challenges. Sectoral engagement is critical for establishing clear and rigorous standards in attracting investments based on ESG criteria, especially considering the influence of global asset managers. However, contemporary authors warn of the risk of “greenwashing” and the need to improve internal processes and communication to ensure that ESG is effectively incorporated as an instrument for risk management and systemic responsibility (Koch and Denner, 2025; Moodaley and Telukdarie, 2023).

In Brazil, regulatory evolution has sought to strengthen corporate integrity and accountability. The Anti-Corruption Law (Law No. 12.846/2013) and its regulations, such as Decree No. 11.129/2022, detail mechanisms for accountability and compliance effectiveness. Cases like Wirecard (Sancak and Loew, 2022) and Lojas Americanas (Costa, 2023) highlight gaps in corporate governance and the asymmetry between institutional discourse and actual practice. Disasters such as Mariana (2015) and Brumadinho (2019) reinforce the importance of robust governance and transparency mechanisms, demanding the institutionalization of stricter obligations.

Decree No. 12.304/2024 represents an advancement by expanding integrity requirements for companies contracting with the public sector and by introducing mechanisms related to ESG practices, including respect for human rights, labor rights, and sustainability. Regulatory Standard No. 1 (NR-1) was updated to include the mapping and management of psychosocial risks in the workplace, aligning with the social pillar of ESG and the growing relevance of the topic, as demonstrated by data on benefits granted by Social Security for mental disorders (Brazil, 2025). Law No. 9.605/1998 (Environmental Crimes Law) is inserted as a central element for environmental risk management, providing for the direct liability of legal entities (Totoli, 2024).

Thus, the need for effective governance mechanisms and integrity programs is crucial for organizations not only to comply with regulations but also to proactively manage ESG risks, ensuring their sustainability and contributing to social and environmental well-being. Given this scenario, the present work aimed to investigate how the structuring of integrity programs and corporate governance mechanisms have acted in risk management and in ensuring institutional sustainability.

2. Material and Methods

The present study adopted a qualitative approach, of an exploratory and descriptive nature, based on bibliographic and documentary research. The investigation focused on the analysis of the Brazilian normative framework regarding integrity programs, with an emphasis on Decrees No. 11.129/2022 and No. 12.304/2024, and on Regulatory Standard No. 1 (NR-1), especially after its update to include psychosocial risks in the workplace.

The analysis was conducted from an evolutionary perspective, seeking to identify the improvement of normative instruments in promoting integrity, corporate governance, and the incorporation of ESG criteria. To this end, the structuring of integrity programs under Decree No. 11,129/2022 was sequentially examined; the normative advances of Decree No. 12,304/2024, related to the objectivity of criteria and the inclusion of environmental, social, and governance aspects; and the update of NR-1, focusing on the inclusion of psychosocial risks in the Risk Management Program (PGR) and its relationship with integrity mechanisms.

As a technique of analysis, systematic interpretation of norms was employed, complemented by a review of specialized literature on corporate governance, compliance, and ESG, and by the use of secondary data for empirical contextualization. The notion of a risk matrix was adopted as a central analytical category to examine the structuring of mechanisms for risk identification, assessment, and mitigation, including psychosocial risks. Furthermore, criteria for evaluating integrity programs, based on qualitative and quantitative indicators, were considered to verify their effectiveness.

The methodology allowed for normative analysis and the articulation between legal instruments and their practical application, enabling the identification of advances, limitations, and challenges in the implementation of integrity programs in Brazil.

3. Results and Discussion

Recent regulatory advances highlight the importance of the conscious implementation of integrity programs in the corporate environment, going beyond mere legal compliance to promote an ethical and sustainable organizational culture. State action, according to Mazzucato (2014), is crucial as an inducer of strategic innovation in the formulation of public policies for complex challenges such as the climate crisis. The Anti-Corruption Law (Law nº 12.846/2013), driven by protests in 2013, marked a paradigm shift, requiring strategic attention and resource allocation for compliance.

Cases like the collapse of Wirecard in 2020, due to accounting fraud and “governance-washing” (Sancak & Loew, 2022), and the accounting inconsistencies of Lojas Americanas in 2023, totaling R$ 20 billion, highlight gaps in the implementation of corporate governance and the asymmetry between discourse and practice. These events reinforce the need for fraud prevention mechanisms and integrity programs that permeate all organizational levels, including controlling shareholders, and for an effective “tone at the top”. The study was based on Decrees No. 11.129/2022 and No. 12.304/2024, Regulatory Standard No. 1 (NR-1), and Law No. 9.605/1998 to investigate these mechanisms.

Decree No. 11,129/2022 and the definition of parameters for the implementation of integrity programs

Decree No. 11.129/2022, which regulates the Anti-Corruption Law, details the criteria for the administrative and civil liability of legal entities and for the evaluation of integrity programs. Chapter V defines the integrity program as a set of internal mechanisms for preventing, detecting, and remediating illicit practices, such as fraud and corruption. Although Articles 56 and 57 offer specificity, practical implementation still requires further development, considering the particularities of each organization.

The development and application of a Code of Conduct are fundamental guidelines, which should cover partners, board members, directors, employees, suppliers, and other stakeholders (IBGC, 2023). The need for a formal code of conduct extends to public institutions, such as the Supreme Federal Court, indicating a social demand for transparency and accountability (Rittner, 2026). Disasters like those in Mariana (2015) and Brumadinho (2019) reinforce that voluntary disclosure of information is insufficient, requiring stricter obligations for transparency and traceability. Although it is an advancement, Decree No. 11.129/2022 still presents gaps in the standardization of decision-making processes and accountability.

Decree No. 12.304/2024 and the normative incorporation of ESG themes

Decree No. 12.304/2024 sought to provide greater objectivity to integrity programs, especially for organizations that contract with the Public Administration. It represents an advance over Decree No. 11.129/2022 by detailing the requirements for structuring programs, responding to practical difficulties. However, gaps in governance and traceability of decision-making processes still persist.

One point of innovation is the expansion of integrity requirements for large-scale public procurement contracts (Art. 1, item I). Additionally, Art. 3, item IX, introduces the requirement for mechanisms related to ESG practices, including respect for human rights, labor rights, and sustainability. Although symbolic, the generic wording of this provision raises questions about its capacity to induce concrete structural changes. Effectiveness will depend on the organizations’ ability to translate these guidelines into measurable and auditable practices, such as periodic reports with ESG indicators, specific contractual clauses, internal audits, and third-party due diligence.

Regulatory Standard No. 1 (NR-1) and the new wording that includes the mapping of psychosocial risks

The update to Regulatory Standard No. 1 (NR-1) introduces the need for mapping and managing psychosocial risks in the workplace, expanding the scope of the Risk Management Program (PGR). In addition to physical, chemical, or biological agents, NR-1 now covers psychosocial factors such as moral harassment, workload, and occupational stress. This expansion aligns with the ESG agenda, on the social (“S”) axis, by integrating workers’ mental health and well-being as central elements of risk management.

Empirical data from the Ministry of Social Security (Brazil, 2025) indicate that, in 2025, 546,254 benefits were granted for mental and behavioral disorders, highlighting a public health challenge and a significant economic impact. The inclusion of psychosocial risks reinforces the need to improve risk matrices to contemplate variables from the organizational environment and corporate culture. The evaluation of these programs must evolve to include qualitative and quantitative indicators, such as policies for preventing harassment, effective reporting channels, and organizational climate surveys. The effectiveness of NR-1 will depend on the conversion of regulatory requirements into concrete practices and an interdisciplinary approach.

Law No. 9.605/1998 and the parameters of governance mechanisms for the implementation of internal controls regarding environmental matters

Law No. 9.605/1998 (Environmental Crimes Law) is central to environmental risk management, providing for the direct liability of legal entities and sanctions that may include the partial cessation of activities (Totoli, 2024). This legal regime increases organizations’ exposure to legal, operational, and reputational risks, requiring the systematic integration of the environmental dimension into integrity programs.

The risk matrix assumes a strategic role, and must expressly include environmental risks, such as potential impacts, probability of damage, and their legal, financial, and reputational consequences. The assessment of environmental integrity programs must go beyond the formal verification of licenses, incorporating continuous monitoring and oversight, such as periodic environmental audits, traceability of polluting processes, environmental due diligence of suppliers, and reporting channels. The integration between integrity, ESG, and environmental risk management broadens the concept of compliance to encompass the responsible management of socio-environmental impacts.

Strategic positioning of organizations in relation to ESG issues, considering their integration into decision-making processes, risk management, and the generation of sustainable long-term value.

Events such as Enel’s power outage in October 2024, which affected millions of consumers and was attributed to extreme weather events, illustrate the urgency of integrating environmental risks into contractual instruments and organizational strategies. Research from the Butantan Institute (2025) on changes in the distribution of climate-sensitive species, such as scorpions in hot regions, reinforces the understanding of the multidimensional impacts of climate change.

The Brazilian Corporate Governance Best Practices Code (IBGC, 2023) included sustainability as the fifth fundamental principle, defining it as essential for the longevity of organizations. Sustainability implies ensuring economic-financial viability, reducing negative externalities and increasing positive ones, considering all capitals (financial, human, natural, etc.) and the interdependence with social, economic, and environmental ecosystems (IBGC, 2023). The incorporation of sustainability requires concrete instruments and practices.

Creation of a governance instance for integrated ESG risk management

Given the intensification of extreme climate events, it is fundamental that organizations evolve towards formal and permanent structures for ESG risk governance. The creation of a multidisciplinary sustainability and risk committee is recommended, with strategic and cross-cutting action, composed of representatives from various areas. Its responsibilities include the continuous mapping of ESG risks and opportunities based on international standards, such as the guidelines of the Global Reporting Initiative (GRI). The committee must monitor physical and transition risks related to climate change, as well as social dynamics that affect the social license to operate. This body should be connected to senior management to integrate ESG risks into corporate strategy and sustainable value generation.

Creation of a risk matrix for distributing responsibilities between the organization and third parties

Law No. 14.133/2021 innovated by making the risk matrix a mandatory contractual instrument in bidding processes, aiming for greater rationality and predictability in the allocation of responsibilities. This mechanism seeks to overcome legal uncertainty and frequent contractual rebalancing, promoting efficiency, transparency, and stability. The matrix must identify supervening events, define each party’s responsibility, and assign financial burdens, materializing preventive management.

From an ESG perspective, the risk matrix allows mapping and distributing environmental, social, and governance risks, such as environmental liabilities and labor violations in the supply chain, encouraging responsible practices. It contributes to contractual governance, aligning expectations and strengthening controls, stimulating diligent behaviors committed to sustainable standards.

Mapping of present and future demands for the generation of sustainable value in the long term

The development of the dengue vaccine by the Butantan Institute, with approval in 2025 and vaccination in 2026, exemplifies how climate change, which favors the reproduction of the Aedes aegypti mosquito, generates new public health demands. The worsening of the dengue crisis, with a record number of deaths in 2024 (Brazil, 2024), highlights the influence of climatic factors.

Public governance plays a central role in strategic planning and interinstitutional articulation to combat dengue, which is integrated into the environmental and social dimensions of ESG. Risk anticipation and the incorporation of environmental variables into strategic planning are determining factors for the financial viability and longevity of organizations. Institutions will need to continuously adapt their business models in the face of environmental, social, and economic transformations, generating sustainable value by integrating ESG factors into decision-making processes, increasing adaptability, and contributing to the preservation of natural resources.

In summary, the analysis of the Brazilian normative framework, including Decrees No. 11,129/2022 and No. 12,304/2024, NR-1, and Law No. 9,605/1998, revealed a significant evolution in the structuring of integrity programs and ESG risk management. It was identified that legislation has progressively incorporated sustainability and human rights criteria, requiring the creation of multidisciplinary bodies and robust risk matrices to mitigate operational and reputational damage. The integration of psychosocial and environmental risks into internal controls strengthens organizational transparency and ethical culture, with the convergence between regulatory compliance and governance strategy being a determining factor for the generation of sustainable value and the longevity of organizations in the contemporary scenario, demanding the conversion of guidelines into concrete and measurable practices.

4. Conclusion

The study aimed to investigate how the structuring of integrity programs and corporate governance mechanisms acted in risk management and in ensuring institutional longevity. It was verified that the Brazilian legislative evolution, with emphasis on Decrees nº 11.129/2022 and nº 12.304/2024, on Regulatory Standard nº 1 and on Law nº 9.605/1998, progressively integrated sustainability and human rights criteria into compliance programs. It was identified that this integration required the creation of multidisciplinary bodies and structured risk matrices for the mitigation of operational and reputational damages. The incorporation of psychosocial and environmental risks into internal controls strengthened transparency and organizational ethical culture, especially in the face of scenarios of uncertainty and corporate fraud, such as the cases of Wirecard and Lojas Americanas. It was observed that mere formal compliance is insufficient, with the effective internalization of these guidelines into concrete practices being crucial to mitigate damages, as evidenced by the Mariana and Brumadinho disasters.

The study’s main contribution lies in demonstrating that the convergence between regulatory compliance and a proactive governance strategy is the determining factor for generating sustainable value and the longevity of organizations in the contemporary scenario. The creation of a multidisciplinary sustainability and risk committee and the implementation of responsibility distribution risk matrices between the organization and third parties were proposed, aiming for more integrated and preventive ESG risk management. However, it was found that the effectiveness of regulatory innovations still depends on the organizations’ ability to translate generic guidelines into measurable and auditable practices, which represents a limitation in the current implementation of the framework. It is suggested that future studies investigate the practical application and concrete results of these mechanisms, as well as the continuous improvement of the regulatory framework to ensure greater objectivity and traceability in decision-making processes. Anticipating future demands, such as those generated by climate change and its impacts on public health, is essential for the continuous adaptation of business models and the generation of long-term sustainable value.

Bibliographic References

BRASIL. 2024. Decreto nº 12.304, de 9 de dezembro de 2024. Diário Oficial da União, Brasília, DF, 10 dez. 2024. Seção 1, p. 9-10.

Cardoso, Pedro Miguel. 2017. Klein, Naomi (2016), Tudo pode mudar: capitalismo vs. clima. Tradução de Ana Cristina Pais. Disponível em: Acesso em: 21 abr. 2026.

Costa, Roberto Teixeira da; Pahim JR., Fabio. 2023. Crises financeiras: Brasil e mundo (1929-2023). 1ª ed. Portfolio-Penguin. São Paulo, São Paulo, Brasil.

Instituto Brasileiro de Governança Corporativa [IBGC]. 2023. Código das melhores práticas de governança corporativa. 6. ed. São Paulo: IBGC. Disponível em: . Acesso em: 19 abr. 2026.

Instituto Butantan, 2025 [Referência completa não encontrada no documento original]

Intergovernamental Panel on Climate Change [IPCC]. 2023. Climate Change 2023: Synthesis Report. Disponível em: . Acesso em: 19 abr. 2026.

Koch, C.; Denner, N. 2025. Greenwashing and ESG disclosure: a systematic literature review. Journal of Corporate Social Responsibility, v. 10, n. 1. Disponível em: . Acesso em: 21 abr. 2026.

Mazzucato, Mariana. 2014. O Estado empreendedor. 1. ed. Portfolio-Penguin, São Paulo, SP, Brasil.

Moodaley, K.; Telukdarie, A. 2023. The impact of greenwashing on sustainability reporting. Sustainability, v. 15, n. 2, p. 1481, Disponível em: . Acesso em: 21 abr. 2026.

Rittiner, D. 2026. Entidades lançam manifesto por código de conduta no STF. Brasília, 1 fev. 2026. Disponível
https://www.cnnbrasil.com.br/politica/entidades-lancam-manifesto-por-codigo-deconduta-no-stf/. Acesso em: 19 abr. 2026.

Sancak, I. E., & Loew, E. 2022. Revisiting corporate governance with wirecard in the post-Enron era. Disponível em: . Acesso em: 19 abr.2026.

Stern, Nicholas. 2007. The Economics of Climate Change: The Stern Review. Cambridge University Press, Cambridge, Reino Unido.

Totoli, Stella Soutto Mayor. 2024. Análise jurídico-penal da Lei n. 9.605/1998 e a proteção do meio ambiente. 1. ed. Lumen Juris. Rio de Janeiro – RJ. Brasil.

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

To learn more about the course, click here and access the MBX Academy platform

Most recent

Economy, Investments And Banking

October 23, 2026

Financial Education, Behaviors and Biases in Financial Decision Making

October 22, 2026

Challenges and Possibilities of the First School Year of Children with ASD for Teaching Work

October 22, 2026

Consumer Journey in the Decision to Purchase Infoproducts in the Digital Environment

October 22, 2026

Psychosocial Risks and Mental Health at Work in a Banking Institution

October 22, 2026

Digital Observatory of the Amazon: Data Science Applied to the Analysis of Social, Economic, Environmental, and Health Indicators

October 22, 2026

Continuous Learning as a Factor of Organizational Growth in the Perception of Collaborators

October 22, 2026

Statistical Regression in Microgrids for Operational Performance Estimation: Campusgrid Case

October 22, 2026

Forecast of Aggregate Default in the Brazilian Financial System by Sarimax Model with Macroeconomic Variables

October 22, 2026

Stakeholder Engagement Factors in International Technology Transfer to a Public Hospital

Personal financial management represents a growing challenge, influenced by cognitive biases that affect decision-making, even in individuals with high knowledge. The present study analyzed the relationship between the level of financial education and the occurrence of behavioral biases in the financial decision-making of adults residing in Brazil. An applied, quantitative, and descriptive-correlational field survey was conducted by administering a structured questionnaire to 163 respondents. The instrument included sociodemographic variables, financial knowledge and habits, and hypothetical situations to identify cognitive biases. The results indicated that higher levels of financial education were associated with better financial control, saving, and investment practices, with significant correlations with income and schooling. However, the presence of behavioral biases (anchoring, loss aversion, scarcity, optimism/negativity, present bias, status quo, overconfidence, and mental accounting) persisted even among individuals with higher schooling and income, with no statistically significant association with the analyzed sociodemographic variables. It was concluded that financial education, although essential for financial organization and control, was not sufficient to neutralize the influence of cognitive biases. The incorporation of behavioral approaches into financial education programs is suggested.

Keywords: Financial behavior; Behavioral economics; Personal finance; Cognitive heuristics; Cognitive biases.

October 22, 2026

Challenges and Possibilities of the First School Year of Children with ASD for Teaching Work

The inclusion of children with Autism Spectrum Disorder (ASD) in Early Childhood Education presents significant challenges, given the difficulty of adapting to new environments and the intensity of stimuli. The objective was to analyze the teaching performance in Early Childhood Education in the initial schooling process of children with ASD. A case study was conducted, using narrative interview as a data production technique. The results revealed that the teaching performance was characterized by mediation and affection practices, with the flexibility of routine and the use of playful resources as essential strategies for the child’s development and sensory organization. The importance of the school support professional for the success of the pedagogical work was also highlighted. The child’s integral development was promoted through intentional teaching actions that prioritized environmental adaptation, strengthening of bonds, and attention to the specific needs of ASD. As a contribution, a guide of pedagogical strategies aimed at welcoming children with ASD in public daycare centers was developed.

Keywords: Early Childhood Education; School Inclusion; Teacher Narratives; Inclusive Pedagogical Practices; Autism Spectrum Disorder.

October 22, 2026

Consumer Journey in the Decision to Purchase Infoproducts in the Digital Environment

The expansion of e-commerce and technological transformation have driven the need to understand consumer behavior regarding infoproducts, whose perceived experience has become crucial for professional development. The study aimed to analyze the factors that influenced the purchase decision of infoproducts in the digital environment, considering the stages of the consumer journey. An applied, quantitative, and descriptive research was conducted through a field survey with 100 consumers from Serra Gaúcha. Data collection occurred via a structured questionnaire, using non-probabilistic sampling. The results revealed a qualified audience with strong “mobile-first” behavior. It was found that the availability of detailed information and social approval were the main attraction triggers in the pre-purchase phase. In the transactional and subsequent stages, the minimization of operational friction, the agility of immediate access, and system security proved crucial for conversion and satisfaction, although gaps in human support efficiency were identified. Retention was based on the trust generated by positive past experiences, overcoming the price factor. It was concluded that the infoproduct consumer journey operates as an integrated system, requiring alignment between technological infrastructure, content curation, and support humanization to ensure engagement.

Keywords: E-commerce; Consumer behavior; Consumer experience; Loyalty; Virtual business.

October 22, 2026

Psychosocial Risks and Mental Health at Work in a Banking Institution

Mental health in the workplace is a topic of growing relevance, impacting professional development and employee well-being. A study was conducted to identify aspects and situations that can influence absenteeism levels in a banking institution. The research involved 108 participants and used a structured questionnaire, based on the short version of COPSOQ II by Gonçalves (2021), which contained 45 closed Likert scale questions and two open-ended questions. Data were collected via an online platform and analyzed with a descriptive and quantitative approach. The results revealed a scenario that indicated the need for adjustments in the distribution of activities and in managers’ perception of behaviors and signs of disorders. Important evidence was identified in the participants’ open-ended responses. It was concluded that the study contributed to promoting the perception of a safe environment for mental health in the organization.

Keywords: Absences due to disorders; Professional development; Operational leadership; Medical leave; Mental health.

October 22, 2026

Digital Observatory of the Amazon: Data Science Applied to the Analysis of Social, Economic, Environmental, and Health Indicators

The state of Amazonas faced historical challenges in consolidating the Unified Health System (SUS), stemming from geographical barriers, socioeconomic inequalities, and structural limitations. This study described the development and implementation of a health information geoportal, designed to support monitoring, evaluation, and planning in the Amazonian context. A descriptive case study approach was adopted, based on documentary analysis and secondary data, covering the mapping of functionalities, technical infrastructure, and validation steps of the tool. The Portal was developed with open technologies and integrated multiple national databases, offering interactive dashboards, thematic maps, and a digital document repository. Among the results, highlighted were the georeferenced visualization of key indicators, the possibility of temporal comparative analyses, and the use of the platform in reviewing health plans and redirecting strategic actions. The portal can represent an advance in digital governance and evidence-based management, with potential for replication in other highly complex territories, provided it is accompanied by investments in technological infrastructure, professional training, and inter-institutional coordination.

Keywords: Amazon; Health Evaluation; Digital Health; Health Information Systems.

October 22, 2026

Continuous Learning as a Factor of Organizational Growth in the Perception of Collaborators

The impact of continuous learning and knowledge management on organizational growth was studied in a context of globalization and constant changes. The study’s objective was to analyze employees’ perception of learning culture and its importance for personal and professional development. Data were obtained through an anonymous survey, with a quantitative approach, using a form with “survey” type questions applied to 87 professionals from the technology, health, education, commerce, and services sectors. The results indicated that employees had a positive perception of the contribution of continuous learning to personal and organizational growth, recognizing its benefits for the development of new skills, innovation, and competitiveness. However, it was observed that the incentive for internal knowledge exchange and the offering of practical training still presented moderate levels of agreement. It was concluded that continuous learning significantly contributes to individual and organizational development, suggesting that companies should develop strategic policies for learning focused on new skills, aiming for greater competitive advantage and innovation.

Keywords: Continuous learning; Self-development; Organizational growth; Knowledge Management; Innovation.

October 22, 2026

Statistical Regression in Microgrids for Operational Performance Estimation: Campusgrid Case

A multiple statistical regression model was proposed to estimate the operational performance of UNICAMP’s CampusGrid microgrid, based on internal electrical quantities. The microgrid integrates photovoltaic generation, batteries, and a gas generator. Energy management system data were collected at five-minute intervals over one month. The Operational Reliability Index, defined as the ratio between supplied and demanded energy, was established as the dependent variable. The model was adjusted for the islanded operation mode, evaluating the impact of demand, state of charge, solar generation, and supplied energy. The results revealed high explanatory power, indicating that operational reliability depends on the interaction between supply and demand. It was observed that the nighttime period concentrated the highest rate of partial supply, attributed to the reduction in solar generation. It was concluded that multiple regression offers an interpretable and useful framework for microgrid monitoring and control strategy support.

Keywords: Battery storage; Photovoltaic generation; Reliability Index; Islanded operation; Energy Management System.

October 22, 2026

Forecast of Aggregate Default in the Brazilian Financial System by Sarimax Model with Macroeconomic Variables

Aggregate non-payment in the Brazilian financial system is a crucial indicator of credit risk, the prediction of which is regulated by CMN Resolutions n.° 4.557/2017 and 4.966/2021 for the prospective measurement of expected losses. Aggregate non-payment was modeled and predicted using the SARIMAX model, projecting its trajectory until December 2026 under optimistic, base, and pessimistic scenarios. 164 monthly observations (July/2012 to February/2026) and macroeconomic variables such as unemployment, Selic, IPCA, IBC-Br, and household debt were used. The specification with contemporaneous variables was selected based on information criteria and coefficient stability, and residual diagnostics confirmed statistical adequacy, with a MAPE of 3.12%. Historical non-payment ranged between 4.33% and 7.64%. The estimation identified unemployment (β = 0.2534; p < 0.001) and Selic (β = 0.2128; p < 0.001) as the main positive determinants, with strong temporal persistence (AR(1) = 0.8965). Selic showed increasing correlation with non-payment (r = 0.62 at lag 12), while unemployment demonstrated a contemporaneous effect (r = 0.33). Projections indicated non-payment between 6.30% and 7.98% in December 2026, with a range of 1.68 percentage points, highlighting direct implications for provisioning in financial institutions.

Keywords: Unemployment; Predictive modeling; Monetary policy; Loss provisioning; Time series.

October 22, 2026

Stakeholder Engagement Factors in International Technology Transfer to a Public Hospital

This study described the critical factors perceived for stakeholder engagement in international technology transfer in a public hospital, with a focus on planning. The objective was to describe these conditioning factors, according to the perception of professionals. A single case study was conducted, applying a questionnaire to 25 professionals and using content analysis, complemented by descriptive tabulations. The main obstacles identified were resistance to change (72%), funding (64%), lack of communication (60%), and bureaucracy (40%). Only 28% of respondents recognized the existence of adequate tools for stakeholder management, while 48% denied it and 24% did not know. Exploratory cross-tabulations indicated variations in the assessment of influence according to time of practice, but did not establish causal relationships. Lack of engagement was associated with delays, low adherence, waste of resources, communication failures, compromised knowledge absorption, and risks to patient safety. The conclusions were limited to the perceptions of the researched group and supported preliminary recommendations for intersectoral communication and coordination.

Keywords: Case study; Project Management; Health innovation; Stakeholders; Public sector.

Economy

October 19, 2026

End of the 6×1 scale: what do the numbers allow us to conclude?

Following the promulgation of the end of the 6×1 shift system, the debate on the shorter workday moves to implementation and requires distinguishing social benefits from economic costs. The end of the 6×1 shift system transitioned from legislative discussion to a constitutional change in Brazil. On October 16, 2026, the National Congress promulgated Constitutional Amendment No. 141/2026, originating from Proposal […]

Artificial Intelligence

October 16, 2026

Why study if AI exists?

When answers become easy, learning comes to mean more than just arriving at them. Why do I need to learn this if I can ask an artificial intelligence? This type of question has accompanied education for decades. Why learn an operation if a calculator exists? Why memorize information if it can be found […]

Tax Management

October 15, 2026

Pink tax and the gender of price

How different marketing treatments for men and women are incorporated by consumption taxation Imagine a shelf on which two razors of the same brand and intended for the same purpose are displayed side by side: one has dark packaging and promises strength, precision, and efficiency; the other comes in shades of pink or […]

Health

October 13, 2026

The missing link in health transformation

Why is innovation not enough to drive changes in organizations and health systems Digital transformation has become a strategic priority for health systems worldwide. Electronic health records, artificial intelligence, telemedicine, remote monitoring, and data analysis are now part of the strategic agenda of governments and health organizations. Paradoxically, […]

Marketing

October 09, 2026

Bitcoin or pets: what Artificial Intelligence would not see

A real-life consumer intelligence case shows what gets left out of the brief A few years ago, an American insurance company hired a specialized consumer intelligence firm to answer three questions: The insurer was also considering launching paid insurance in bitcoin. At the time, the consultancy’s workflow was as follows: the analyst created a query […]

School Management

October 06, 2026

The school is not a casino: when trading cards become currency in the playground

Why, for certain students, does school manage to offer so few experiences of achievement? The World Cup is over. Brazil left the competition, the school holidays came, the final was played and the football calendar moved on. It would be reasonable to imagine that, with the end of the tournament and the return to classes, […] would also begin

Energy Transition

September 30, 2026

Renewable energies: the Brazilian advantage

Brazil needs to invest in the capacity to transform natural resources into innovation, productivity, and development. Talking about energy is talking about development. Behind industry, transportation, services, cities, and increasingly artificial intelligence, there is an energy infrastructure that sustains the economy. Understanding a country’s energy matrix is understanding […]

Data Analysis

September 30, 2026

When the data changes, has reality changed?

An analysis of almost 20 million teaching positions-year between 2020 and 2025 shows how changes in population composition and record production can alter the interpretation of historical series Between 2020 and 2025, the number of formal teaching employment positions identified in RAIS (Annual Relation of Social Information), from the Ministry of Labor, […]

Artificial Intelligence

September 28, 2026

Artificial intelligence and the trends

Why do so many people join in on the fun with ChatGPT? I was never the trend person. I still am not. Some pass through my timeline, I see them, I find them interesting but not to the point of trying them out. This was the case, inclusive, with some recent waves of images made by artificial intelligence, like the 80s trend, the one that […]

Tax Management

September 01, 2026

Tax reform and estate planning in the countryside

Efficiency in managing taxes facilitates governance and allows for the organization of family succession. Rural wealth organization has become a strategic measure in light of the tax reform in Brazil, which came into effect this year. The planning of activities and rural wealth management, through tools such as the transition from an Individual to […]

Renata de Gaspari Valdejão Almeida

Artificial Intelligence

August 05, 2026

Inside the company and off the radar: the risks of Shadow AI

According to Microsoft, 75% of professionals already use artificial intelligence at work without company approval. The use of generative artificial intelligence is already part of the corporate routine. Tools like ChatGPT, Copilot, and other platforms help professionals produce texts, analyze data, create presentations, and accelerate tasks in practically all sectors. But this advance […]

Renata de Gaspari Valdejão Almeida

Strategy

July 02, 2026

The future as a competence

Academic interest reinforces the projection of scenarios as an essential tool for decision-making. While some companies are still trying to get the next step right, others are already working with multiple possible futures — and preparing for all of them. But after all, what does it mean to “think about the future”? Is it a trend, a strategy, or a new competence that […]

Renata de Gaspari Valdejão Almeida

Innovation

Technology

May 21, 2026

Agro SP Corridor: innovation, institutional articulation and future

Pecege commands the executive operation of the 400 km ecosystem activities that became known as the Brazilian agro Silicon Valley In 2025, in addition to taking over the management of the Piracicaba Technology Park, the Pecege Institute was also designated to command the executive operation of the State Agribusiness Innovation Corridor activities, the so-called […]

Education

April 27, 2026

How to turn a TCC into a business

New management of the Piracicaba Technology Park offers consulting to MBA graduates The new project director of the Piracicaba Technology Park (PTP), Alexandre Barreto, often says that one of the greatest rewards he has ever had in life was seeing his MBA USP/Esalq students structure companies from their final projects […]

Technology

March 20, 2026

The human repertoire in the age of AI

Critical thinking and creativity are irreplaceable in the work of a marketing professional Artificial Intelligence (AI) is capable of incredible feats, but it does not yet possess the judgment, empathy, intuition, and strategic creativity necessary to do the job of a good marketing professional. In this area, it is important to know how to use the tool to automate […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

February 23, 2026

ESG as a growth strategy in a cooperative in RS

Santa Clara balances social and environmental responsibility with innovation Founded in 1911 by Italian immigrants in Carlos Barbosa, in the Serra Gaúcha region, Cooperativa Santa Clara is an example that it is possible to balance economic growth with social and environmental responsibility. From a small cheese production company, the organization has evolved into a […]

Renata de Gaspari Valdejão Almeida

Agribusiness

Innovation

January 22, 2026

Brazil free of Foot-and-Mouth Disease: what changes for Brazilian beef?

With a herd of over 200 million head of cattle, the country is currently the leader in exports. Brazil recently received, for the first time, the certification of country free of foot -and-mouth disease without vaccination, conferred by the World Organisation for Animal Health (WOAH). The seal strengthens the country’s position as a reliable supplier of meat for the […]

Renata de Gaspari Valdejão Almeida

Innovation

December 09, 2025

Innovation: the new cycle of the Piracicaba Technology Park

Instituto Pecege assumes management, betting on the creation of new businesses Starting in 2026, Instituto Pecege will assume the management of the Piracicaba Technology Park (PTP). Among its responsibilities will be the administration, operation, maintenance, and expansion of the park, in addition to fostering activities in innovation, entrepreneurship, and science and technology. The choice was made […]

Renata de Gaspari Valdejão Almeida

July 06, 2026

Large-Scale Architecture: DSR-SCRUM Change Management

Mônica Alessandra Guerios; Maria do Carmo Assis Todorov Abstract generated by ResumeAI, an artificial intelligence solution developed by Instituto Pecege focused on synthesis and writing. Architecture and urbanism are configured as essential bases in an increasingly complex and challenging urban space, where the intrinsic connection between social, environmental, and technological issues […]