IDENTIFICATION OF ELEMENTS RELATED TO DIGITAL TRANSFORMATION IN ESG REPORTS
The relevance of environmental, social and governance (ESG) issues has increased, driven by consumers, investors and regulators who are increasingly aware of the negative consequences of business activities on the environment and society. At the same time, digitalization and sustainability are transversal themes for all parts of the production chain, with digital transformation being considered one of the main drivers of innovation and business growth in the 21st century, with digital transformation becoming an essential strategy to remain competitive in today's rapidly evolving business landscape, enabling companies to operate and interact with customers. In this scenario, a standard for the presentation of ESG actions and results achieved by companies has not yet been identified, with each company using different ways to demonstrate their ESG actions to society. Nor was the role of digital tools in achieving ESG goals analyzed. In this sense, the present study aims to identify the relevance of the digital transformation component in the presentation of companies' ESG results, disclosed to society through ESG reports. To achieve these objectives, descriptive research will be carried out based on the sustainability reports of Brazilian companies.