Il Contesto Della Esg (Ambientale, Sociale E Di Governance)
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L'obiettivo generale di questa ricerca � stato quello di analizzare l'integrazione e l'applicazione delle pratiche ESG (Environmental, Social and Governance) nelle aziende agroalimentari del settore caseario situate nelle mesoregioni di Sert�o e Borborema, nello Stato di Para�ba. La metodologia adottata � stata di tipo esplorativo e descrittivo, con un approccio misto che integra procedure qualitative e quantitative. Il campione era composto da sei agroindustrie, tre delle quali situate nel Sert�o e tre nel Borborema. I dati sono stati raccolti utilizzando un questionario strutturato basato sugli standard ABNT PR 2030 e ABNT PE-487 e sono stati analizzati in base ai cinque livelli di maturit� ESG definiti da queste linee guida: Elementare, Non Integrato, Manageriale, Strategico e Trasformativo. I risultati mostrano che, sull'asse ambientale, le aziende A, D, E e F sono risultate pi� mature, con una predominanza di pratiche ai livelli Strategico e Manageriale. Le aziende B e C, invece, si sono concentrate sui livelli Elementare e Non Integrato, riflettendo le debolezze nell'implementazione delle pratiche ambientali.
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