Environmental, Social and Governance (ESG) e compras públicas: proposta de diagnóstico a partir de indicadores de desempenho em uma empresa estatal

Abstract

Environmental, Social, and Governance (ESG) has been progressively institutionalized in public administration, configuring itself as an emerging paradigm of public management guided by sustainability, social responsibility, and organizational governance. The growing regulatory and social pressure for the integration of environmental, social, and governance criteria highlights the need for instruments capable of measuring, monitoring, and evaluating the effectiveness of practices adopted by state-owned companies. The overall objective of this work is to develop an ESG diagnostic model applied to public procurement, based on performance indicators, to support the implementation and systematic evaluation of these practices in a state-owned company. The methodological approach adopted combined qualitative and quantitative techniques, based on bibliographic research, software-assisted content analysis, and a case study. The empirical case study, conducted in a mixed-capital company in the electric power sector in the state of Goiás, identified the main challenges and needs related to the incorporation of ESG in public procurement. Based on this evidence, relevant indicators were selected for each ESG dimension and organized into a proposed diagnostic framework. This framework aims to guide the assessment and monitoring of the integration of environmental, social, and governance practices in state-owned companies, contributing to purchasing decisions more aligned with organizational sustainability, streamlining processes, and achieving institutional strategic objectives.