Heat waves that increasingly make alert emissions more frequent by meteorological services, extreme weather events with serious consequences, conflict between Ukraine and Russia and offensives in the Middle East, transformations in the geopolitical landscape. These and many other episodes that have been highlighted in the news are a reality in the daily lives of the global population, with reflections also in business, in the strategies of companies and in the dynamics of work. As a trend, there is a strong recommendation for ESG practices to be implemented to consolidate in the coming years, in a global context, environmental sustainability actions, social and governance
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 to fill leadership positions, observe Aline Oliveira, director of IntelliGente Consult, consulting and mentoring company specialized in strategies, business programs and projects. "As a cross-cutting theme in corporations", as it generates connectivity between professional teams and interrelation in goals, ESG has expanded business and opportunities, from portfolios, sustainable products, new markets of operation and increasingly interested in national companies.”
In the view of Fernanda Toledo,CEO of IntelliGente Consult, ABNT PR 2030 is an important first step for Brazilian organizations that want to align with the ESG purpose. And there is a new ISO, a IWA 48:2024, that specifically addresses ESG, highlights. Among other points, ISO considers indices that ensure female participation in senior management and employees representative of various social groups
According to the executives, the main immediate transformation for national organizations, and that requires measures still in 2025, it is the adaptation of the company's ESG indicators to financial indicators and, in this way, connect ESG goals with the indicators of IFRS S1 and IFRS S2, that define "general requirements for the disclosure of financial information related to sustainability". The rules were developed by the International Sustainability Standards Board (ISSB) and are part of the International Financial Reporting Standards (IFRS) framework
“The S1 standard was created to provide aframework globally consistent and comparable for the disclosure of financial information related to sustainability, explain Aline Oliveira. The S2 standard associates financial references and climate change. Starting from 2026, publicly traded companies must, obligatorily, incorporate IFRS standards
In the Supply Chain, scope 3 (suppliers), according to Fernanda Toledo, it will be essential for the demonstration of results of IFRS S2. "There is an important process regarding the carbon footprint". Thus, it is recommended that companies also include scope 3 assessment in this process, that will be increasingly demanded. The companies that are already paying attention to this are publicly traded organizations, listed on the Stock Exchange, and are subject to the requirements of the financial market.”
Regarding Human Resources, the executives observe changes in the work model, that undergoes transformations and is configured as 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 on the business model", they link work to purpose, they understand that the company should pay more attention to the physical and mental health of employees and prioritize quality of life. As relevant points, value the flexibility of schedules, of the work model and the use of artificial intelligence, highlights Aline Oliveira
Beyond 2025, in the view of Fernanda Toledo, companies need to be prepared for the "aging" of Generation Z and for the fact that the group, predominantly, to choose the option of not having children. At some point, this 'pyramid' will turn upside down. That's why, it is essential that organizations start working with different models from now on, that also include older employees. We need older professionals to bring peace of mind, planning and business knowledge.”
How the ESG purpose affects Brazilian small and medium enterprises (SMEs)? Larger and more structured organizations have a two to three year curve for ESG strategies to start translating into profit and benefits. In general, SMEs do not have cash flow to invest in something that will yield returns in the medium term, observe Aline Oliveira
But for the specialists, the SMEs are already taking their first steps, in light of the ESG relevance, integrating, gradually, the initiatives of purpose as a competitive strategy to differentiate themselves. On the other hand, organizations that need to adjust their supply chain are also looking for smaller companies that want to adapt
In addition to establishing partnerships, seek access to government and private incentives, in a more simplified way, SMEs are starting to make transparent reports about their practices, demonstrating in their actions ESG concepts that have an internal and external impact on the communities in which they operate. "There is", for example, who already manages waste and energy efficiency, with the reuse of materials, and the use of green economy, says Fernanda Toledo. "But the ideal is that they intensify their initiatives so that they can structure themselves from now on", reinforces
Although ESG practices are not mandatory in terms of regulation, the executives argue that in the global context there is a trend for companies to adapt to environmental sustainability actions, social and governance. "In fact", we are internationalizing some ESG standards. We recently had the G20 meeting, highlighting the Global Alliance Against Hunger and Poverty, with countries making commitments towards the SDG (Sustainable Development Goals) targets. In this scenario, companies must, necessarily, be suitable and adapted, Aline Oliveira states
By 2030, they indicate studies, about 75% of global companies are expected to implement, formally, ESG practices driven by regulations, market and consumer demands and pressure ofstakeholders. "So", we are facing a point of no return, weighs Fernanda Toledo. "It is urgent that companies 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, concluded the executive of IntelliGente Consult
