Environmental, Social and Governance (ESG) and Sustainable Development Goals (SDG) the Brazilian Construction Industry: Between Strategic Recognition and the Absence of Measurable Commitments to the 2030 Agenda
DOI:
https://doi.org/10.21664/2238-8869.2026v15i2.8535Palavras-chave:
sustainable organizations, ESG, SDG 12, construction industryResumo
The world faces complex social and environmental challenges that demand urgent solutions. In response to these challenges, the United Nations (UN) launched the 2030 Agenda for Sustainable Development in 2015, structured around the Sustainable Development Goals (SDGs). This agenda aims to eradicate extreme poverty and hunger, ensure quality lifelong education for all, protect the planet, and promote peaceful, inclusive, and sustainable societies by 2030. Within this framework, companies have been called upon to contribute to achieving the proposed goals and targets. The management model based on Environmental, Social, and Governance (ESG) dimensions—gaining relevance since 2004—seeks to foster a more just world through sustainable outcomes in social, environmental, and corporate governance aspects, grounded in transparency and responsibility. This study aimed to assess the extent to which the Brazilian construction industry aligns with sustainability principles, the Sustainable Development Goals (SDGs), and the Environmental, Social, and Governance (ESG) principles. Methodologically, it is qualitative, descriptive research of bibliographic and documentary nature. The results indicate that sustainability is a strategic element for the competitiveness of construction companies, contributing to value creation and business longevity. It is observed that firms acknowledge ESG as the foundation of their management model, although distinct from the SDG framework. Furthermore, 50% of the companies analyzed do not present commitments, targets, indicators, or materiality analyses related to the SDGs. As an opportunity for improvement, the need for greater transparency in disclosing indicators, goals, and achieved outcomes is highlighted, allowing stakeholders to monitor the social and environmental impacts of construction company activities.
Referências
Abramovay, R. (2010). Desenvolvimento sustentável: qual a estratégia para o Brasil? Novos Estudos CEBRAP, 87, 97-113. https://doi.org/10.1590/S0101-33002010000200006
Ahmad, H., Yaqub, M., & Lee, S. (2023). Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends. Environment, Development and Sustainability, 26:2965–2987. https://doi.org/10.1007/s10668-023-02921-x
Baraibar-Diez, E., & Sotorrío, L. L. (2018). The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation. Revista Brasileira de Gestão e Negócios, 20(1), 5–21. https://doi.org/10.7819/rbgn.v20i1.3600
Bettini, M. M., Silva Filho, C.F., Conti, D.M., & De Benedicto, S.C (2023). Sustainability management in Brazilian orange juice companies: Application of the ESG model. Revista de Gestão e Secretariado, 14(8), 13889–13904. https://doi.org/10.7769/gesec.v14i8.1605
Caciato, E. H. A., Silva Filho, C. F., De Benedicto, S.C., Ferrari, V. E., Mariosa, D. F., Conti, D. M., Branchi, B. A., & García, R. D. B. (2025). Comparative study of ESG practices among brazilian sanitation companies. Sustainability, 17, 7312. https://doi.org/10.3390/su17167312
Carroll, A. B., & Hoy, F. (1984). Integrating corporate social policy into strategic management. Journal of Business Strategy, 4(3), 48–57. https://doi.org/10.1108/eb039031
Damiano R., & Di Maria C. (2024). Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion. Corporate Social Responsibility and Environmental Management, 31(4): 2715-2732. https://doi.org/10.1002/csr.2712
Eccles, R. G., & Klimenko, S. (2019). The investor revolution: Shareholders are getting serious about sustainability. Harvard Business Review, May–June, from: https://hbr.org/2019/05/the-investor-revolution
Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36: 90-100. http://dx.doi.org/10.2307/41165746.
Elkington, J. (2012). Sustentabilidade: canibais com garfos e facas [Sustainability: cannibals with forks]. Makron Books.
Gil, A. C. (2019). Métodos e técnicas de pesquisa social (7th ed.). Atlas.
Hasanuddin B., Ramadhani H., Perdana R., Syamsuddin S., & Judijanto L. (2023). Sustainable business practices: Integrating environmental and social responsibility into management strategies. Global International Journal of Innovative Research, 1(3):220-226. https://doi.org/10.59613/global.v1i3.36
Huang, L., Krigsvoll G., Johansen, F., Liu, Y., & Zhang, X. (2018). Carbon emission of the global construction sector. Renewable and Sustainable Energy Reviews, 81(2), 1906-1916. https://doi.org/10.1016/j.rser.2017.06.001
INTEC (2025). Ranking INTEC das 100 maiores construtoras do brasil. Retrieved February 10, 2025, from https://100maioresconstrutoras.com.br/ranking-intec-2025/.
Kaimovs M., & Skarupins A. (2024). Integrity of various aspects of sustainability. Economics & Education, 9(2):6-13. https://doi.org/10.30525/2500-946x/2024-2-1
KPMG (2024). The move to mandatory reporting: Survey of sustainability reporting 2024. KPMG International. https://kpmg.com/xx/en/our-insights/esg/the-move-to-mandatory-reporting.html
Lestari P., & Gangodawilage D. (2025). Sustainability accounting and the future of ESG reporting: Investor insights. Sinergi International Journal of Accounting and Taxation, 3(1):67–78. https://doi.org/10.61194/ijat.v3i1.488
Liu Y. (2025). The dual impact of multinational corporations: drivers of growth and challenges to sovereignty in a globalized economy. Advances in Economics, Management and Political Sciences, 152:207-214. https://doi.org/10.54254/2754-1169/2024.19459
Miloiu, S., Atanasov, A., Chipriyanova, G., & Krasteva-Hristova, R. (2023). The green and socially responsible business in the context of sustainable development. Business Management, 3:1-18. https://doi.org/10.58861/tae.bm.2023.3.05
Reichelt, V. P., & Pires, D. M. S. (2025). ESG and corporate reputation: An academic essay on the interrelation between ESG actions and their impacts on corporate reputation. Revista de Gestão - RGSA, 19 (4), 1–17. https://doi.org/10.24857/rgsa.v19n4-002
Schramade, W. (2017) Investing in the UN sustainable development goals: Opportunities for companies and investors. Journal of Applied Corporate Finance, 29 (2), 87-99. https://doi.org/10.1111/jacf.12236
Sachs, I. (2011). Caminhos para o desenvolvimento sustentável. Garamond.
Severino, A. J. (2007). Metodologia do trabalho científico (23rd ed.). Cortez.
Silva Filho, C. F., De Benedicto, S. C., Sugahara, C. R., Vieira da Silva, L. H., Viotti R. M., & Conti, D. M. (2021). Analysis of social responsibility actions in the metallurgical and mining sectors in Brazil. Revista Administração em Diálogo, 23(2), 27–41. http://dx.doi.org/10.23925/2178-0080.2021v23i2.49160
Sousa Filho, J. M., Wanderley, L. S. O., Gómez, C. P., & Farache, F (2010). Strategic corporate social responsibility management for competitive advantage. Brazilian Administration Review, 7(3), 294–309. https://doi.org/10.1590/S1807-76922010000300006
Such-Pyrgiel, M., Gołębiowska A., & Prokopowicz D. (2023). Human security as an element of the concept of sustainable development in international law. Journal of Modern Science, 52(3):39-61. https://doi.org/10.13166/jms/173159
Syed, A. M. (2017). Environment, social, and governance (ESG) criteria and preferences of managers. Cogent Business & Management, 4(1). https://doi.org/10.1080/23311975.2017.1340820
Thammaraksa C., Hauschild M., Pontoppidan C., & Laurent A. (2025). What Is a Sustainable Company? Business Strategy and the Environment, 34(3): 3635-3655. https://doi.org/10.1002/bse.4138
Tyan J., Liu S., & Fu J. (2024). How environmental, social, and governance implementation and structure impact sustainable development goals. Corporate Social Responsibility and Environmental Management, 31(4): 3235-3250. https://doi.org/10.1002/csr.2721
United Nations Global Compact (2015). Guide to corporate sustainability: Shaping a sustainable future. https://unglobalcompact.org/library/1151
United Nations Environment Programme (2020). 2020 Global status report for buildings and construction: Towards a zero-emission, efficient and resilient buildings and construction sector. Nairobi. https://wedocs.unep.org/20.500.11822/34572
Wang, T., Seo, S., Liao, P-C., & Fang, D. (2016). GHG emission reduction performance of state-of-the-art green buildings: Review of two case studies. Renewable and Sustainable Energy Reviews, 56, 484–493. https://doi.org/10.1016/j.rser.2015.11.037
Wasim, M., Abadel, A., Bakar, B. H. A., & Alshaikh, I. M. H. (2022). Future directions for the application of zero carbon concrete in civil engineering – A review. Case Studies in Construction Materials, 17, e01318. https://doi.org/10.1016/j.cscm.2022.e01318
Yin, R. K. (2016). Pesquisa Qualitativa do Início ao Fim [Qualitative Research from Start to Finish]. Penso Editora.
Yosepha S. (2025). Harmonizing corporate reporting: A narrative review on ESG, IR, and global investor perceptions. Sinergi International Journal of Accounting and Taxation, 3(2): 79-93. https://doi.org/10.61194/ijat.v3i2.713
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2026 Cândido Ferreira da Silva Filho, Samuel Carvalho de Benedicto , Vinícius Eduardo Ferrari, Cibele Roberta Sugahara, Denise Helena Lombardo Ferreira, Matheus Invernizzi Costa
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial 4.0 International License.
Esta revista oferece acesso livre imediato ao seu conteúdo, seguindo o princípio de que disponibilizar gratuitamente o conhecimento científico ao público proporciona maior democratização mundial do conhecimento.
A partir da publicação realizada na revista os autores possuem copyright e direitos de publicação de seus artigos sem restrições.
A Revista Fronteiras: Journal of Social, Technological and Environmental Science segue os preceitos legais da licença Creative Commons - Atribuição-NãoComercial 4.0 Internacional.
