Heatwaves that are increasingly frequent, leading to more alert emissions by meteorological services, extreme weather events with serious consequences, Ukraine and Russia conflict, and offensives in the Middle East, transformations in the geopolitical landscape. These and many other episodes that have been featured in the news are a reality in the daily life of the global population, also affecting business, corporate strategies, and the dynamics of work. As a trend, there is an explicit recommendation for ESG practices to be implemented in order 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 seeking professionals with ESG skills to occupy leadership positions," observes Aline Oliveira, director of IntelliGente Consult, a consulting and mentoring company specializing in business strategies, programs, and projects. As a transversal theme in corporations, as it fosters connectivity among professional teams and interrelation in goals, ESG has expanded businesses and opportunities, from portfolios and sustainable products to new markets of operation, increasingly attracting national companies.
In Fernanda Toledo's view, 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, IWA 48:2024, which specifically addresses ESG," he/she/they highlight. Among other points, 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 actions in 2025, is the adaptation of the company's ESG indicators to financial indicators and, thus, linking ESG goals with the indicators of IFRS S1 and IFRS S2, which 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 sustainability-related financial information," explains Aline Oliveira. Standard S2 associates financial references and climate change. Starting in 2026, publicly traded companies will be required to adopt IFRS standards.
In the Supply Chain, Scope 3 (suppliers), according to Fernanda Toledo, will be essential for the IFRS S2 results demonstration. There is an important process related to the carbon footprint. Therefore, it is advisable for companies to 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 are subject to financial market requirements.
In terms of Human Resources, executives are observing changes in the work model, which is undergoing transformations and is emerging 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 perspective on the business model; they link work to purpose, understand that companies should pay more attention to employees' physical and mental health, and prioritize quality of life. As key points, they value flexibility in schedules, the work model, and the use of artificial intelligence," emphasizes Aline Oliveira.
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 for organizations to start working with different models from now on, which also include older employees. We need older professionals to bring calm, planning, and business knowledge.
How does the ESG purpose affect Brazilian small and medium-sized enterprises (SMEs)? Larger and more structured organizations have a two to three-year curve for ESG strategies to start translating into profit and benefits. "Generally, SMEs do not have cash flow to invest in something that will yield returns in the medium term," observes Aline Oliveira.
But for the specialists, SMEs are already taking the first steps, given the ESG relevance, gradually integrating purpose initiatives as a competitive strategy to differentiate themselves. On the other hand, organizations that need to adapt their supply chain are also seeking smaller companies that want to adapt.
In addition to forming partnerships and seeking access to government and private incentives, SMEs are increasingly producing transparent reports about their practices, demonstrating ESG concepts in their actions that have internal and external impacts on the communities in which they operate. "There are, for example, those who already manage waste and energy efficiency, with material reuse and the 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," he emphasizes.
Although ESG practices are not mandatory in terms of regulation, executives argue that in the global context there is a trend for companies to adapt to environmental, social, and governance sustainability actions. "Actually, 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 SDG (Sustainable Development Goals) targets. In this context, companies must necessarily be compliant and adapted," says Aline Oliveira.
By 2030, studies indicate, around 75% of global companies should formally implement ESG practices driven by regulations, market and consumer demands and pressure fromstakeholders"So, we are facing an 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 of IntelliGente Consult.
