Purpose: This study aims to analyze how the Environmental, Social and Governance (ESG) guidelines and the Circular Economy (CE) are being internalized in the companies that are part of the Corporate Sustainability Index – ISE B3, from the perspective of the stakeholder theory. Design/methodology/approach: Using a qualitative approach, the research was developed with data analysis collected from multiple sources: documentary research in sustainability reports and websites, application of a survey, and conducting in-depth interviews with managers of ISE organizations. Findings: ESG practices are internalized in the companies surveyed, highlighting aspects of waste management, relationship with communities and anti-corruption. CE practices are still at an early or intermediate stage of adoption. It was identified that in the ESG and circular dynamics, suppliers, customers and employees are primary stakeholders, which have a direct influence on the sustainability context of organizations. Integrating ESG with CE principles provides a systemic view of sustainability, going beyond fragmented approaches that treat ESG and CE as isolated initiatives. Originality/value: The contribution of the study is associated with managerial support for decision-making. The practical examples presented can be used as a benchmarking parameter, contributing to the planning of organizations that are in the process of transition to CE. The focus on the Brazilian Stock Exchange’s Corporate Sustainability Index (ISE B3) is an original contribution, given that most studies on CE and ESG focus on developed economies or specific sectors. The study offers valuable insights into how Brazilian companies – which operate in the context of regulatory challenges.

There is a worldwide range of technical sanitation guidelines focusing on small or traditional and isolated communities for ecological alternatives at the household level. However, a computational tool (software) that has a database and connects these guidelines in a single reference for resource-oriented sanitation concept decision making is still lacking. In this regard, an easy-to-use tool was developed using a participatory approach for the decision-making process from a choice of technical solutions to a type of system management. The results obtained from a pilot study indicate that the proposed tool in this paper will help with the decision-making process to aid in not only choosing sustainable sanitation solutions, but also sustainable operation and maintenance options for the systems. When presenting and discussing the tool with research groups and technicians, the potential for participatory application was noticed. The proposed tool can be used in the elaboration of municipal sanitation plans, assisting local technicians and environmental licensing agencies, designers and engineering students, among others. The software can be applied with other management tools, such as 5W2H and Canvas business model.

The study aimed at identifying sustainable production practices on a rural property in Mato Grosso, Brazil from the perspective of the Circular Economy. The approach in the form of a single case study involved a location whose main activity is the production of grains and adopted qualitative data obtained through structured interviews with managers of the production units, observation and documentary research. The results show that, although sustainable production practices are adopted, there is room for advances. The study contributes by reporting sustainable production practices that can be related to circular agriculture, which has as the main goal the efficient and effective use of productive resources. At the end, 11 Circular Economy elements directed to agriculture are listed.

Revista de Economia e Administração do Insper - Instituto de Ensino e Pesquisa