Heat waves that increasingly trigger alerts from meteorological services, extreme weather events with serious consequences, the Ukraine-Russia conflict, and offensives in the Middle East are shaping the geopolitical landscape. These and many other episodes that have been dominating the news are a reality in the daily lives of the global population, with impacts also on business, company strategies, and work dynamics. As a trend, there is a clear recommendation for ESG practices to be implemented to consolidate environmental, social, and governance sustainability actions globally in the coming years.
The ESG practices established in global companies have served as a reference for Brazilian organizations that are in the process of implementing the concept. “Today, 80% of global corporations understand that sustainability is a strategic priority, and 75% are looking for professionals with ESG skills for leadership positions,” notes Aline Oliveira, director of IntelliGente Consult, a consulting and mentoring company specializing in business strategies, programs, and projects. “As a cross-cutting theme in corporations, generating connectivity between professional teams and interrelation in goals, ESG has expanded businesses and opportunities, from portfolios, sustainable products, new markets of operation, and an increasing interest in national companies.”
In the view of Fernanda Toledo, CEO of IntelliGente Consult, the ABNT PR 2030 is an important first step for Brazilian organizations wanting to align with the ESG purpose. “And there is a new ISO, the IWA 48:2024, specifically addressing ESG,” she highlights. Among other aspects, the ISO considers indices that ensure female participation in top management and employees representing various social groups.
According to executives, the main immediate transformation for national organizations, which requires action by 2025, is adapting the company’s ESG indicators to financial indicators and, thereby, connecting ESG goals with IFRS S1 and IFRS S2 standards, which define ‘general requirements for disclosing sustainability-related financial information.’ The rules were developed by the International Sustainability Standards Board (ISSB) and are part of the International Financial Reporting Standards (IFRS) framework.
‘Standard S1 was created to provide a globally consistent and comparable framework for disclosing sustainability-related financial information,’ explains Aline Oliveira. Standard S2 associates financial references with climate change. As of 2026, publicly traded companies must incorporate IFRS standards.
In the Supply Chain, scope 3 (suppliers), according to Fernanda Toledo, will be crucial for demonstrating results under IFRS S2. ‘There is an important process related to carbon footprint. Thus, it is recommended that companies also include scope 3 assessment in this process, which will be increasingly required. Companies that already pay attention to this are publicly traded organizations listed on the stock exchange and subject to financial market demands.’
Regarding Human Resources, executives note changes in the work model, which is undergoing transformations and is an important trend for ESG in 2025.
According to them, it is essential to highlight the presence of Generation Z in organizations. ‘This generation born between 1997 and 2010 has a different view of the business model, linking work to purpose, understanding that the company should pay more attention to the physical and mental health of employees, and prioritizing quality of life. As relevant points, they value schedule flexibility, work model, and the use of artificial intelligence,’ emphasizes Aline Oliveira.
Looking beyond 2025, in Fernanda Toledo’s view, companies need to be prepared for the ‘aging’ of Generation Z and for the fact that the group, predominantly, chooses not to have children. ‘At some point, this ‘pyramid’ will invert. Therefore, it is essential that organizations start working on different models from now on, which also consider older employees. We need older professionals to bring tranquility, planning, and business knowledge.’
How does the ESG purpose affect small and medium-sized Brazilian companies (SMEs)? Larger and more structured organizations have a curve of two to three years for ESG strategies to start turning into profit and benefits. ‘In general, SMEs do not have the cash flow to invest in something that will yield medium-term returns,’ notes Aline Oliveira.
But according to the experts, SMEs are already taking the first steps, given the relevance of ESG, gradually integrating purpose initiatives as a competitive strategy to differentiate themselves. On the other hand, organizations that need to adapt their supply chains are also seeking smaller companies willing to adjust.
In addition to establishing partnerships and seeking access to government and private incentives, in a more simplified way, SMEs are starting to produce transparent reports on their practices, demonstrating in their actions ESG concepts that have internal and external impact on the communities in which they operate. ‘Some already manage waste and energy efficiency, with material reuse, and use of green economy’, says Fernanda Toledo. ‘But the ideal is for them to intensify their initiatives so that they can structure themselves moving forward,’ she emphasizes.
Although ESG practices are not mandatory in terms of regulations, executives argue that in the global context there is a trend for companies to adapt to actions of environmental, social, and governance sustainability. ‘In fact, we are internationalizing some ESG standards. We recently had the G20 meeting, highlighting the Global Alliance Against Hunger and Poverty, with countries committing to SDG (Sustainable Development Goals) targets. In this scenario, companies must necessarily be compliant and adapted,’ says Aline Oliveira.
By 2030, studies indicate that around 75% of global companies will formally implement ESG practices driven by regulations, market and consumer demands, and pressure from stakeholders. ‘So, we are facing a irreversible path,’ ponders Fernanda Toledo. ‘It is urgent for companies to adapt in an organized manner, taking one step at a time and relying on a specialist to guide them through all stages of the process,’ concludes the executive from IntelliGente Consult.
