Práticas Ambientais, Sociais e de Governança e Geração de Valor em Escritórios de Contabilidade

Abstract

This dissertation aimed to investigate the relationship between environmental, social, and governance (ESG) practices and value generation in accounting firms in Paraná. The study was structured in the form of articles, each addressing different stages of the research. Data collection was carried out through an online questionnaire distributed via Google Forms. The theoretical foundations were the Triple Bottom Line Theory and the Resource-Based View Theory. Through frequency analysis and descriptive statistics, the first article revealed that although most firms have adopted ESG practices, there are still gaps that need to be filled and improved. The second article showed that the incorporation of sustainable practices into the firms' operations contributed to value generation. In the third article, using structural equation modeling, a positive correlation was found between the adoption of ESG practices and value generation, indicating that firms that invest in sustainability tend to improve their competitiveness and market reputation. This confirmed the relationship between environmental, social, and governance practices and value generation in accounting firms in Paraná. The findings of this study suggest that the adoption of ESG practices by accounting firms in Paraná goes beyond a trend, emerging as a key strategy for sustainable development and value creation. The research also highlighted the importance of a continuous commitment to innovation and improvement in sustainability practices. It is recommended that future research explore the topic in a comparative manner across different regions of the country to identify variations in ESG practices and value generation. Furthermore, the incorporation of qualitative methods, such as interviews or case studies, is suggested to provide deeper insights into the motivations and challenges faced by managers in implementing these practices. In conclusion, ESG practices offer a competitive advantage for accounting firms in Paraná and are essential for business strategy in the current landscape.