Direito societário e sustentabilidade: notas conceituais e o cenário regulatório brasileiro
DOI:
https://doi.org/10.11606/issn.0102-8049.i1p%25pPalavras-chave:
Direito societário, sustentabilidade, transformação, interesse social, devida diligência, informações não financeiras, agenda de pesquisaResumo
O artigo examina o surgimento das discussões sobre sustentabilidade no âmbito do direito societário, analisando este processo no contexto de modificações nas formas de organização econômica e social. O texto propõe uma leitura sobre as transformações do direito societário, apresentando de maneira sistemática uma taxonomia de novos instrumentos societários que incorporam objetivos de cunho social e ambiental. Com base em revisão bibliográfica sobre o tema, cada uma das 7 categorias delineadas é ilustrada com um exemplo de reforma na legislação societária ao redor do mundo. Considerando essa tendência de mudanças, são examinadas as recentes regras de governança corporativa sustentável no direito brasileiro, com indicações de promissora agenda de pesquisa no campo.
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