A eficácia da agenda 2030 como instrumento de responsabilização social no direito empresarial brasileiro: o debate acerca dos pilares para um novo modelo de autorregulação empresarial no ordenamento jurídico

Abstract

The present work discusses the importance of corporate social responsibility in the Brazilian economic market. Therefore, in the first moment, it will deal with the historical construction of socio-environmental awareness that emerged strongly after the second half of the 20th century, addressing the entire environmental system that emerged world level, until the emergence of the UN Global Compact, which represents a major milestone in corporate citizenship, which enabled the UN to launch the 2030 Agenda in 2015, an audacious action plan with 17 Sustainable Development Goals to change the world , having as main objective the eradication of hunger and poverty, counting on the broad participation of society (States, companies, civil society). Therefore, we seek to answer the following problem: the extent to which it is possible to materialize a global action plan within Brazilian companies, at the most different levels, and lead them to an effective transformation in their corporate culture, having as central axis, guidelines self-regulation, as well as relevant sustainability challenges, tools and pillars? The present work made a cut in the Agenda 2030 to point out solutions and guidelines aimed at business actors. Therefore, this agenda is one of the instruments for implementing a new business scenario, in which society begins to internalize environmental sustainability in all spheres. In effect, the constitutional importance of corporate social responsibility will be addressed, as well as its socio-environmental role in the Brazilian legal system, in addition to the approach regarding its undeniable relevance built in a self-regulatory manner, starting from international guidelines, such as ISO 26000, as well as , important sustainability indicators, such as Ibase, Ethos and GRI and their real applicability in companies operating in the Brazilian territory. Subsequently, the challenges of implementing a sustainable business agenda in Brazil will be highlighted, outlining aspects of (in) efficient state communication and false green marketing (greenwhashing) carried out by institutions that seek to bring about sustainability that does not match their practice. Finally, the pillars of a new business management model in the legal system are pointed out, with three main aspects to be observed; ethics as an important instrument for veracity and conduct of integrity policies in the business environment and in the realization of a change in business culture; corporate social responsibility in the context of regulation and self-regulation in Brazil, this structure can be seen with a new social fabric for corporate sustainability, which by linking key points effectively manages to take major steps towards the construction of a Socio-Environmental State of Law; and lastly, the 2030 Agenda with innovative strategic axes, with a completely disruptive performance. The method of approach of this research is the hypothetical-deductive, starting from Agenda 2030 and the Institute of Corporate Social Responsibility, to verify, then, the construction of a new paradigm in the systematic involving conducts of the Brazilian business sector.