Perception of professionals on the integration of the ESG Agenda in the Brazilian corporate environment

doi:10.22167/2675-6528-202602627

Article

September 29, 2026

Perception of professionals on the integration of the ESG Agenda in the Brazilian corporate environment

Professionals’ Perception of the Integration of the ESG Agenda in the Brazilian Corporate Environment

Aline Oliveira Fernandes; Daniela Fontana

DOI: 10.22167/2675-6528-202602627

Article derived from a Course Conclusion 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 Instituto Pecege for textual synthesis and organization.

Summary

The integration of environmental, social, and governance (ESG) criteria has consolidated as a central theme in the global business environment, although its practical implementation faces structural challenges. The study aimed to analyze, through the perception of professionals, how the integration of ESG dimensions occurs in the culture and activities of companies in the Brazilian corporate environment. A descriptive and exploratory quantitative research was conducted, using an electronic questionnaire applied to 120 respondents between July and October 2025. The results revealed that 78.3% of participants were familiar with the topic. Among the 12 dimensions analyzed, Social Responsibility (average of 4.13) and Governance (average of 3.93) showed higher averages than the Environmental Pillar (average of 3.28) and Internal Communication (average of 3.07). A disconnect was found between the perception of external discourse and internal practice, with small companies exhibiting the lowest average strategic integration (2.38). Perceptions varied according to hierarchical level. It was concluded that participants perceive ESG predominantly as a consolidating normative consensus, but its operational and systemic integration into central decision-making processes is still perceived as incomplete, indicating that the difficulty lies in structuring mechanisms that connect declared values to concrete and measurable corporate decisions.

Keywords: ESG Agenda; Organizational culture; Integration; Socio-environmental responsibility; Corporate transparency.

1. Introduction

The incorporation of environmental, social, and governance (ESG) criteria has consolidated itself as one of the central themes in the global business environment of the twenty-first century (Quartucci and Branco, 2024). Its three dimensions represent, respectively, environmental responsibility, focused on reducing environmental impact; social responsibility, based on justice and equity; and corporate governance, responsible for accommodating the strategic definition of management systems in line with ethical and integrity precepts (Ribeiro and Lima, 2023).

In Brazil, the social dimension of the ESG agenda gained notoriety starting in 2020. Studies identified a positive correlation between the social pillar and Return on Equity in Brazilian companies, while the environmental and governance pillars proved to be subject to sectoral heterogeneity (Silva and Mascena, 2024). Research with companies in B3’s Corporate Sustainability Index revealed significant advances in Diversity and Inclusion policies, with eighty-two percent of organizations implementing pay parity policies, although structural challenges persist in racial equity and the representation of people with disabilities (Ferreira et al., 2025).

From a theoretical point of view, the ESG agenda is based on Stakeholder Theory, which articulates the interdependence of the interests of the involved parties under the premise of maximizing shared value generation, guiding management beyond shareholders and considering customers, employees, suppliers, communities, and society (Freeman et al., 2010). However, the effectiveness of these practices is subject to debate. Elkington (2020) acknowledged that the concept of the Triple Bottom Line, one of the central theoretical pillars in the structuring of ESG, has been co-opted by corporatism, deviating from its original transformative purpose. Other perspectives suggest that, immersed in a profit-oriented system, organizations tend to construct and disseminate discourses about sustainability that do not always align with their actual practices, prioritizing the maintenance of legitimacy before their institutional constituents to the detriment of structural transformation (Zanoni and Oliveira, 2023).

In the national scenario, the incorporation of ESG is a complex challenge, particularly for smaller companies, which face difficulties in consolidating measurement models and defining indicators (Zeni et al., 2024). Furthermore, the adoption of ESG in the Brazilian market is predominantly reactive, driven by external pressures. Although the Central Bank and other Brazilian regulators have advanced in integrating ESG factors into financial regulations, the effective impact on the market remains limited due to overly generic regulations and insufficient oversight mechanisms (Moessa de Souza, 2023). This makes transparent metrics indispensable for the credibility of ESG practices.

In this context, multiple frontiers for the ESG agenda emerge, including sustainable investments, transparency, financial versus social performance, and risk management (Ribeiro and Lima, 2023). Theoretically, there is a gap in the literature, which focuses on companies listed on the Corporate Sustainability Index, with little available material covering the scenario of Micro and Small Enterprises, organizations that constitute the majority of the national business environment (SEBRAE, 2023). Practically, the ESG agenda gains consistency as it is assimilated by professionals who execute corporate processes, making internal communication and employee perception fundamental variables for assessing the real maturity of organizations, transcending the surface of published external reports. Given this panorama, the general objective of this study was to analyze, through the perception of professionals, how the integration of ESG dimensions occurs in the culture and activities of the companies in which they work, located in the Brazilian corporate environment.

2. Material and Methods

This research was characterized as a quantitative study, of a descriptive and exploratory nature. For the collection of primary data, the research strategy of the type was employed

study

electronic, complemented by a literature review for secondary data collection. This approach allowed for an investigation into professionals’ perception of the integration of ESG dimensions in the Brazilian corporate environment.

The study’s target population consisted of professionals working in companies from various sectors, regions, and sizes in Brazil. As an inclusion criterion, active labor engagement within the Brazilian corporate environment was defined, regardless of hierarchical level. No specific exclusion criteria were established, aiming to capture a wide range of perspectives.

The sample consisted of 120 respondents (n=120), selected by non-probabilistic convenience sampling. This technique was chosen for its suitability to the research’s target audience, facilitating access to individuals with relevant experience in the subject. The electronic form was disseminated through the social network LinkedIn and professional groups on the WhatsApp platform.

The primary data collection was carried out between July and October 2025. The main objective was to capture the perceptions of professionals in the Brazilian corporate environment regarding the integration of ESG practices in their respective organizations. It was observed that the number of respondents (n) could vary between questions, as participation in all questions of the instrument was not mandatory.

The data collection instrument consisted of a structured electronic questionnaire, comprising 22 questions. This questionnaire was organized into thematic sections that addressed the Informed Consent Form (ICF), participants’ demographic and organizational characteristics, and the perception of the level of implementation and strategic priority of ESG in organizations.

Additionally, the questionnaire included questions about attitudes and perceived outcomes regarding communication, reputation, and performance of ESG practices. Five-point Likert-type agreement scales were used to measure the intensity of perception on governance and sustainability principles, in addition to an open field for free expression on relevant practices.

The raw data collected through the platform of

study

were exported to a spreadsheet for further processing and analysis. Multiple-choice questions with ordered categories were numerically recoded on an increasing scale of perception, ranging from 1 to 5, to allow for quantitative analysis.

The data analysis was performed using descriptive techniques, which included the calculation of absolute and relative frequencies for the categorical variables. For variables measured on a perception scale from 1 to 5, measures of central tendency, such as the mean (M), and measures of dispersion, such as the standard deviation (SD), were calculated.

To verify the statistical robustness of the mean comparisons between different groups (considering hierarchical level, company size, prior ESG knowledge, and region), non-parametric tests were applied. The Mann-Whitney U test was used for comparisons between two groups, and the Kruskal-Wallis test for comparisons between three or more groups.

In comparisons that showed a statistically significant difference (p<0.05) between three or more groups, a pairwise test with Bonferroni correction was applied. This statistical approach allowed for the identification of patterns and differences in professionals’ perceptions, without anticipating the study’s empirical findings.

The ethical procedures were rigorously observed throughout the research. Data collection was carried out in accordance with CNS Resolution No. 510 of 2016, and the study was exempted from registration in the CEP/CONEP system, as it involved a public opinion survey with non-identified participants.

All respondents were duly informed about the research objectives and guaranteed the secrecy and confidentiality of information by accepting the Consent agreement (TCLE). Names of specific companies, properties, or institutions were omitted, using only aggregated data to ensure the anonymity of participants and organizations involved, in accordance with the General Data Protection Law (LGPD – Law nº 13.709/2018).

3. Results and Discussion

This section details the research findings, interpreting them in light of the general objective of analyzing professionals’ perception of the integration of ESG dimensions into the culture and activities of companies in the Brazilian corporate environment. The results are presented in subtopics that reflect the structure of data collection and analysis, covering the sample profile, familiarity with the ESG theme, perception of specific dimensions, the influence of hierarchical level and company size, regional variation, and the perceived financial impact of sustainable practices. The interpretations seek to connect empirical data with theoretical concepts and the literature already addressed in the original study, maintaining fidelity to the findings and their limitations.

Sample profile

The study sample consisted of 120 professionals, collected between July and October 2025, providing a comprehensive and diverse view of the Brazilian corporate environment. The geographical distribution of respondents indicated a significant concentration in the Southeast region, with 49.2% (n=59) of participants, followed by the Northeast with 15.8% (n=19) and South with 10.0% (n=12). The Center-West (5.8%, n=7) and North (5.0%, n=6) regions showed lower representation, while 9.2% (n=11) worked at a national level and 5.0% (n=6) in international companies. This regional composition, although concentrated, allowed for the observation of different professional contexts in Brazil.

Regarding the size of the organizations, the majority of participants, 55.8% (n=67), worked in large companies. Medium-sized companies represented 20.8% (n=25) of the sample, while micro and small companies accounted for 12.5% (n=15) and 10.8% (n=13), respectively. Private organizations predominated, with 90.0% (n=108) of respondents. The hierarchical profile of the professionals was mostly operational/execution (38.3%, n=46) and tactical/management (32.5%, n=39), with strategic/decision-making (12.5%, n=15) and base/learning (7.5%, n=9) levels complementing the distribution. This diversity of sizes and hierarchical levels is crucial for the analysis of the perception of ESG integration, as proposed by the study.

The activity sectors of the respondents’ companies were also varied, with a highlight on General Services, which represented 17.5% of the sample. Banks and Financial Services (10.8%) and Energy (9.2%) also had relevant participation. Other sectors such as Commerce (8.3%), Information Technology (7.5%), Industry (7.5%), Agribusiness (5.8%), and Health (5.0%) contributed to the diversity of the profile. This sectoral breadth allowed for a richer analysis of how ESG practices are perceived and implemented in different segments of the Brazilian market, providing a multifaceted panorama of the ESG agenda in the country.

Familiarity with ESG and its influence on perceptions

The research revealed that the majority of participants had prior knowledge of the ESG agenda, with 78.3% (n=94) of respondents reporting familiarity with the topic. Only 21.7% (n=26) stated they were unaware of the concept. This finding aligns with the sample profile, which is predominantly composed of professionals from large companies, an environment where organizational size is often associated with greater efficiency and stability in ESG investments, as pointed out by Possebon et al. (2024). Familiarity with the topic is an important starting point for understanding the perception of ESG practices integration.

When investigating the influence of prior knowledge on the perception of ESG dimensions, it was observed that professionals familiar with the topic attributed higher averages in 11 out of the 12 dimensions evaluated. The largest differences were noted in the dimensions of Perception of Practices (+1.02), Leadership Priority (+1.01), and Image and Reputation (+0.97). This suggests that knowledge of the ESG concept empowers professionals to better identify and value their organizations’ actions and commitment to business sustainability, as well as to recognize the importance of leadership and reputation in this context.

In contrast, more normative character dimensions, such as Social Responsibility, Environmental Pillar, Economic Pillar, and Market Factors, showed considerably smaller perception differences, less than 0.3, between groups with and without prior knowledge. The Social Responsibility dimension, in particular, was the only one in which the group without prior knowledge registered a nominally higher average (M=4.19) compared to the group with knowledge (M=4.11), although without statistical significance (p=0.400). This pattern indicates a normative consensus regarding the principles of social responsibility, regardless of familiarity with the term ESG, which is in line with the advancement of the social dimension in Brazilian companies (Quartucci and Branco, 2024).

Perception of ESG dimensions: Analysis of Agreement Scales

The analysis of the 12 ESG dimensions, evaluated on a Likert scale from 1 to 5, revealed a clear hierarchy in respondents’ perception. The Social Responsibility dimension obtained the highest average (M=4.13; SD=1.05), followed by the Governance Pillar (M=3.93; SD=1.07) and the Social Pillar (M=3.73; SD=1.20). These results indicate that aspects related to social responsibility and governance are the most strongly perceived and valued by professionals, reflecting a consolidation of these values in corporate discourse, according to Stakeholder Theory (Freeman et al., 2010).

In contrast, Internal Communication registered the lowest average among all dimensions (M=3.07; SD=1.69), evidencing a significant gap in how ESG practices are communicated within organizations. This dimension was followed by Leadership Priority (M=3.17; SD=1.59) and Benefit to Society (M=3.18; SD=1.59), indicating that the perception of clear leadership engagement and direct social benefits is still incipient. The 1.06-point difference between Social Responsibility and Internal Communication underscores the challenge of translating normative values into concrete actions and information in daily corporate life.

The External Reputation dimension (SD=1.73) and Internal Communication (SD=1.69) showed the highest standard deviations, suggesting a less homogeneous perception and greater divergence of opinions among respondents on these axes. This may indicate that the institutional narrative about ESG is inconsistent or that employees’ experiences vary widely, making it difficult to form an internal and external consensus. The Strategic Integration (M=3.55; SD=1.27), Market Factors (M=3.48; SD=1.17), and Perception of Practices (M=3.34; SD=1.61) dimensions were in the intermediate range, while the Economic Pillar (M=3.36; SD=1.24) surpassed the Environmental Pillar (M=3.28; SD=1.29).

The concentration of the highest averages in dimensions such as Social Responsibility and Governance, which are more normative, and the lowest averages in dimensions related to the operationalization and communication of concrete practices, such as Internal Communication, Leadership Priority, and Societal Benefit, reinforces the diagnosis that professionals do not experience, on a daily basis, a clear integration of ESG in their activities. The Environmental Pillar, which requires verifiable implementation in operations such as water, waste, and energy management, presented the highest standard deviation among the pillars of the ESG tripod (SD=1.29), indicating challenges in consolidating a consensus on the institutional narrative before internal and external audiences.

Perception and Implementation of ESG by Hierarchical Level

The analysis of the perception of ESG practices implementation according to the respondents’ hierarchical level (n=109) revealed distinct patterns. The Base/Learning level registered the highest average perceived implementation (M=3.78; SD=1.99), and 55.56% of these professionals recognized ESG as a strategic priority. Next, the Tactical/Management level presented an average of 3.41 (SD=1.58), with 43.59% recognizing the strategic priority. The Operational/Execution level obtained an average of 3.24 (SD=1.64), with 30.43% recognition. On the other hand, the Strategic/Decision-making level registered the lowest average perceived implementation (M=3.07; SD=1.10) and the lowest recognition of ESG as a strategic priority, with only 20.00%.

The high standard deviation in the Base/Learning level (SD=1.99) indicates significant heterogeneity in perceptions, with some respondents evaluating the implementation as very high and others as low. In contrast, the Strategic/Decision-making level presented the lowest standard deviation (SD=1.10) for the implementation question, suggesting greater convergence of perceptions among leaders. Overall, the Base/Learning level registered the highest averages in almost all dimensions, indicating a more favorable perception of ESG implementation. Social Responsibility stood out in this group with the highest average (M=4.78; SD=0.44), reflecting high internal consensus.

However, the Governance Pillar was the only statistically robust exception, where the Strategic/Decision-making level registered the highest average (M=4.53; SD=0.74) among all groups (excluding Social Responsibility for Base/Learning). This difference was statistically significant compared to the Operational/Execution level (p=0.013, with Bonferroni correction), signaling an alignment of strategic management regarding the importance of control structures and institutional processes. This finding converges with the literature that points to governance as the most mature dimension of the ESG agenda (Possebon et al., 2024), possibly associated with compliance and accountability practices.

Despite the relevance of Governance, strategic managers attributed the lowest nominal averages to the Environmental Pillar (M=2.87; SD=0.99), Leadership Priority (M=2.80), and Market Factors (M=3.27; SD=1.16), although these differences were not statistically significant. This exploratory observation suggests a possible gap in leaders’ perception regarding the effective implementation and prioritization of environmental and market aspects, deserving further investigation in future studies. The analysis by hierarchical level complements the understanding of the relationship between the company’s structure and the feasibility of implementing ESG practices.

Perception of ESG integration by company size

The comparison of the perception of ESG integration by company size revealed a consistent and structural pattern, with 10 out of the 12 dimensions evaluated showing a statistically significant difference (p<0.05 in all cases). This absence of detectable regional difference is a relevant finding, especially considering the sample concentration in the Southeast (49.2%), which was acknowledged as a limitation of the study. This suggests that, for the researched sample, geographical location was not a determining factor in the overall perception of ESG integration.

Although not included in the binary comparison for not fitting into a specific regional scope, the subgroup of respondents operating at a national or international level (n=17) descriptively presented nominally higher means in dimensions such as Image and Reputation (M=4.12) and Social Responsibility (M=4.53), the latter with the lowest standard deviation in the entire comparison (SD=0.62). This subgroup also stood out in Internal Communication (M=3.35), traditionally a more fragile dimension in the analysis.

The inclusion of this subgroup in a three-category comparison (Southeast, non-Southeast, and national/international operations) did not reveal statistically significant differences in any of the 12 dimensions (p>0.05 in all cases, including Image and Reputation: p=0.173; Internal Communication: p=0.655; Social Responsibility: p=0.267). Despite the lack of statistical significance, the observed descriptive pattern is consistent with the hypothesis that companies with national or international operations tend to have more robust organizational structures, which aligns with the previous finding that organizational size is associated with greater efficiency and stability in ESG investments (Possebon et al., 2024). However, due to the small size of the subgroup and the absence of statistical significance, this observation should be treated as exploratory and not conclusive.

Perception of the financial impact of sustainable practices

The perception of the financial impact of sustainable practices among the 119 respondents to this question revealed a “financial perception paradox.” Only 28.6% of professionals perceived a clear and objective positive impact. The majority, 42.9%, reported an indirect impact or one that was difficult to measure, while 21.0% perceived no significant impact and 7.6% were unable to provide information. This distribution indicates that attributing a clear and measurable financial return to ESG is still a minority view, with most professionals expressing some ambiguity or lack of knowledge about this relationship.

The perception of economic benefits, understood as competitive advantages and value generators that precede direct financial impact (M=3.36; SD=1.24), also showed polarization. While 24.2% of professionals expressed skepticism, the concentration of responses at the neutral and moderate agreement levels (3 and 4) suggested that the benefits are perceived as present, but difficult to measure or directly attribute to organizational practices. This lack of consensus reflects the complexity of quantifying the return on investment in ESG, a challenge widely discussed in the literature.

This scenario of diffuse perceptions finds resonance in recent Brazilian literature, which documents the absence of immediate statistical significance between ESG and financial performance, being more evident in the social pillar and return on equity (Silva and Mascena, 2024). Aguiar and Moxotó (2025) reinforce that corporate reputation and the integration of practices act as mediators of financial return. This understanding suggests that actions aligned with peripheral ESG, focused on regulatory requirements and external image, may hinder the perception of tangible economic gains, transforming ESG into a compliance cost, according to Bastos et al. (2024).

The reversal of this perception of cost to investment fundamentally depends on a real strategic integration that connects ESG indicators to measurable financial results. This connection is essential for professionals who experience the practices daily to visualize and attribute the return. The difficulty in measuring and communicating the direct financial impact of ESG can, therefore, be one of the main obstacles to its full integration and valuation within organizations, especially in a profit-oriented corporate environment.

Respondent Supplementary Observations

The spontaneous comments from 12 respondents in the open-ended question complemented the quantitative data, revealing a contrast between experiences. On one hand, advances in technologies and processes were highlighted, such as carbon-neutral transportation, use of electric vans, installation of solar panels for renewable energy, and reverse logistics and selective collection programs. These initiatives exemplify the materialization of ESG practices in concrete operations, demonstrating that some companies are investing in tangible solutions for environmental and social sustainability.

On the other hand, the testimonials signaled the risk of a superficial implementation of the ESG agenda, perceived by some as a purely commercial resource. Reports indicated that, even with sustainability as an organizational principle, the absence of concrete measures and the ESG nomenclature itself signaled a disconnect between the declared value and the work routine. This suggests that, in some contexts, the ESG agenda may be more linked to marketing discourse than to a profound cultural and operational transformation, corroborating Elkington’s (2020) critique of the co-optation of the Triple Bottom Line.

Barriers to the maturity of the ESG agenda included low visibility of internal initiatives, leadership resistance, and the continuous effort for greater transparency in reporting and institutional communication. This scenario suggests that the legitimacy of the ESG agenda, for the professionals consulted, depends on the conversion of ideologies into tangible actions and on communication that overcomes total ignorance of the subject and immediate economic pragmatism. The effective integration of socio-environmental values into the core of culture and decision-making processes is crucial to prevent ESG from being perceived merely as a facade or a compliance cost, according to Zanoni and Oliveira (2023).

In summary, the research revealed that the ESG agenda is perceived as a consolidating normative consensus in the Brazilian corporate environment, with high familiarity and valuation of the social and governance pillars. However, operational and systemic integration into central decision-making processes is still perceived as incomplete, evidenced by the low effectiveness of internal communication and ambiguity in the perception of financial impact. Differences in perception vary according to hierarchical level and company size, with large companies and base/trainee levels showing greater engagement, while small companies and strategic levels face challenges in operationalization and prioritization. The central difficulty lies in structuring mechanisms that connect declared values to concrete and measurable corporate decisions, which points to the need for greater transparency and effective internal communication to strengthen the ESG agenda.

4. Conclusion

The present study aimed to analyze, through the perception of professionals, how the integration of environmental, social, and governance (ESG) dimensions occurs in the culture and activities of companies in the Brazilian corporate environment. It was found that the ESG agenda is perceived as a consolidating normative consensus, with high participant familiarity and strong valuation of the social and governance pillars. However, a disconnect was observed between external discourse and internal practice, especially in internal communication, which registered the lowest average among the evaluated dimensions. Strategic integration proved less consolidated in small companies, which presented the lowest perception average, and perceptions varied according to hierarchical level, with the Base/Apprenticeship level exhibiting greater overall engagement, while the Strategic/Decision-making level stood out in governance. A “financial perception paradox” was identified, where most professionals reported an indirect or difficult-to-measure impact of sustainable practices, indicating that the central difficulty lies in structuring mechanisms that connect declared values to concrete and measurable corporate decisions.

The main contribution of this work lies in offering an in-depth understanding of the maturity of the ESG agenda in Brazil from the perspective of professionals, highlighting the need to strengthen internal communication and strategic integration beyond discourse. The study’s limitations include the concentration of the sample in the Southeast region and in large companies, which restricts the generalization of findings to the entire national corporate environment, and the cross-sectional nature of the research, which does not allow tracking the evolution of perceptions over time. For future studies, it is suggested to analyze the mediating role of leadership and the impact of regulation on accelerating the ESG agenda, as well as expanding the sample to include micro and small companies from other regions, in order to obtain a more comprehensive view of market plurality.

Bibliographic References

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Bastos, M.F.L.; Gomes, C.M.; Coelho, D.B.; Perlin, A.P. 2024. Financial and non-financial determinants of companies performance in the Brazilian Stock Exchange’s Corporate Sustainability Index. Revista de Administração da UFSM 17: e9. Disponível em: https://doi.org/10.5902/1983465994209. Acesso em: 10 jan. 2026.

Câmara, L.M.A. 2021. Uma base para os pilares ESG: indicadores e regulamentação como ferramentas para superar o greenwashing. Controle Externo: Revista do Tribunal de Contas do Estado de Goiás 3(6): 99-113. Disponível em: https://doi.org/10.52028/TCE-GO.v3i6-art08. Acesso em: 09 abr. 2026.

Elkington, J. 2020. Green Swans: the coming boom in regenerative capitalism. Fast Company Press, New York, NY, EUA.

Ferreira, C.A.A.; Batista, R.C.G.; Nunes, S.C.; Nero, A.C.P. 2025. Desigualdades e interseccionalidade: o estado das políticas de gênero, raça e inclusão de pessoas com deficiência nas empresas brasileiras. Cadernos EBAPE.BR 23(4): 1-15. Disponível em: https://doi.org/10.1590/1679-395120240170. Acesso em: 09 abr. 2026.

Freeman, R.E.; Harrison, J.S.; Wicks, A.C.; Parmar, B.; De Colle, S. 2010. Stakeholder Theory: the state of the art. Cambridge University Press, Cambridge, UK.

Moessa de Souza, L. 2023. Integration of ESG factors into financial regulations in Brazil: an overview. Revista CEJUR/TJSC 11: e0407, 1-14. Disponível em: https://doi.org/10.37497/revistacejur.v11i00.407. Acesso em: 11 abr. 2026.

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Quartucci, G.; Branco, M.E.M.A.C. 2024. O impulso ESG e a diversidade e inclusão nas empresas mais sustentáveis da bolsa de valores brasileira. Revista Contabilidade, Gestão e Governança 27(2): 157-186. Disponível em: https://doi.org/10.51341/cgg.v27i2.3171.Acesso em: 28 nov. 2025.

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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 […]