ESG e o Desenvolvimento Econômico e Social: uma análise comparativa dos BRICS e G7 antes e durante a pandemia da COVID-19

Autores

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2025.221826

Palavras-chave:

Sustentabilidade, Índice de Desenvolvimento Humano (IDH), Produto Interno Bruto (PIB), COVID-19, ODS

Resumo

As práticas de Environmental, Social and Governance (ESG) são essenciais para o avanço dos Objetivos de Desenvolvimento Sustentável (ODS), especialmente diante de crises globais como ocorreu no caso da COVID-19. Assim, o objetivo deste estudo é analisar a relação entre o desempenho ESG e os indicadores Produto Interno Bruto (PIB) e Índice de Desenvolvimento Humano (IDH) antes e durante a pandemia da COVID-19, comparando países do G7 e BRICS. Os dados foram coletados na Refinitiv Eikon®, para o lapso temporal 2005 a 2021 e tratados mediante regressão em painel de dados clusterizados a nível de firma. Os resultados revelam que o ESG se relaciona positivamente com o PIB e o IDH no modelo geral, enquanto na análise segregada, o PIB é positivo em ambos os grupos e o IDH é negativo nos BRICS e positivo no G7. Constatou-se ainda que, antes da pandemia, o ESG apresentou relação positiva com o PIB, e após positiva com o IDH. Os resultados contribuem evidenciando aos gestores que a adoção de práticas ESG pode melhorar os indicadores concernentes ao desenvolvimento do país, de modo a contribuir para o alcance de diferentes ODS.

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Biografia do Autor

  • Geovane Camilo Santos, Universidade Estadual de Maringá

    Doutor em Ciências Contábeis pela Universidade Federal de Uberlândia. Mestre em Ciências Contábeis pela Universidade Federal de Uberlândia. Especialista em Planejamento e Gestão Tributária pelo Centro Universitário de Patos de Minas. Bacharel em Ciências Contábeis pelo Centro Universitário de Patos de Minas.

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Publicado

2026-03-09

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Santos, G. C., Bazani, C. L., Borsatto, J. M. L. S., & Pimenta, D. P. (2026). ESG e o Desenvolvimento Econômico e Social: uma análise comparativa dos BRICS e G7 antes e durante a pandemia da COVID-19. Revista De Contabilidade E Organizações, 19, e221826. https://doi.org/10.11606/issn.1982-6486.rco.2025.221826