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New ABNT Recommended Practice with guidelines for incorporating ESG practices published

03/01/2023

In brief

The ABNT 2030 Recommended Practice (PR) was published on 14 December 2022, providing for the conceptualization, guidelines and evaluation models for implementing environmental, social and governance (ESG) practices for organizations and businesses in general.

More details 

The PR, which provides for the conceptualization, guidelines and evaluation models for the implementation of ESG practices, aims to assist and guide businesses and organizations in general in the incorporation of practices and evaluation criteria of the ESG axes. The practices are applicable to all types of organizations, including public and private companies, government entities, and non-profit organizations, regardless of their size and sector of activity.
 
In preparing this document, the ABNT held a national consultation and received contributions from various associations and societies in the business sector, such as the National Confederation of Industry (CNI), the National Confederation of Commerce (CNC) and the Federation of Industries of the State of São Paulo (FIESP).
 
The PR establishes as its scope the proposition of environmental, social and governance criteria, as well as an evaluation model so that organizations can identify the stage they are in and outline goals for the evolution and incorporation of ESG practices.
 
Furthermore, the PR is very specific and detailed regarding the three axes of the ESG criteria, providing guidance on the most current and relevant topics in the environmental, social and governance axes, as well as analysis regarding regulations, standards, commitments and examples for each axis.
 
For the environmental axis, for example, the PR provides for a wide range of practices for adopting activities to the themes and criteria of climate change, water resources, biodiversity, waste management and circular economy, and environmental management and prevention of pollution.
Each theme of the axis under analysis has, as a result, criteria for evaluation. 
 
Finally, the document also presents a model for assessing and directing ESG practices so that organizations can assess their own adopted internal practices, with the classification and description of five stages of ESG maturity: (i) elementary; (ii) not integrated; (iii) managerial; (iv) strategic; and (v) transformation.
 
Although not binding, the ABNT 2030 Recommended Practice will serve as an important guide in the incorporation and adequacy of ESG practices and criteria.
 
Our Environment, Climate Change and Sustainability team has extensive knowledge on the subject and is available to talk about the impacts of the proposed guidelines on the day-to-day activities of companies and associations.
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