APPLICATION OF ESG GUIDELINES IN THE SUGAR AND ENERGY SECTOR: INTEGRATION BETWEEN GRI AND ABNT PR 2030

Abstract

This study analyzes the development of sustainability reports in the sugar-energy sector, based on the integration of the Global Reporting Initiative (GRI) standards and the ABNT PR 2030 guidelines, focusing on the application of environmental, social, and governance (ESG) practices among rural producers of different sizes. The qualitative research was conducted through bibliographic and documentary review, including standards, sustainability reports, and scientific publications. Initially, the study contextualizes the economic relevance of the sugar-energy sector and the increasing demand for transparency and socio-environmental responsibility in agribusiness. It then addresses key concepts such as sustainability, ESG, stakeholders, and materiality, emphasizing the importance of standardization and reliability of information to avoid greenwashing practices. The results present guidelines for the preparation of sustainability reports, including the definition of material topics, the use of performance indicators, and the application of GRI standards. Additionally, a consulting model called SustentaAgro is proposed, aimed at providing technical support for ESG implementation and sustainability reporting, adapted to the different realities of producers. The study concludes that, despite progress in ESG adoption, significant challenges remain, particularly for small producers, mainly due to limited resources and lack of technical capacity, highlighting the need for accessible and context-adapted solutions.