Indicadores ESG para instituições de ensino superior privadas: proposta de um modelo de aplicação para a gestão ambiental, conformidade e descarbonização

Abstract

The objective of this doctoral thesis in International Law is to analyze the Environmental Accountability of Private Higher Education Institutions, given the application of ESG Indicators. Since the advent of the 2030 Agenda, when the focus on sustainability became a challenge not only at the public but also corporate governance level, private HEIs have faced the need to adapt to this new reality. Therefore, the question is: Does the use of ESG sustainability indicators in private HEIs contribute to improving environmental management and regulatory compliance? There are two hypotheses: one highlights that the use of ESG sustainability indicators in private HEIs contribute positively to improving environmental management and regulatory compliance, and the other, the application of ESG sustainability indicators in private HEIs, by improving environmental management and regulatory compliance, significantly facilitates the processes of decarbonization and GHG emissions reduction. The overall objective of this research is to create a model for applying sustainability indicators in private HEIs, not only to ensure legal and environmental compliance and prevent challenges, but also to facilitate decarbonization. To this end, the initial analysis will be to study ESG (Environmental, Social, Governance) sustainability indicators and compliance techniques, highlighting how these tools have been increasingly applied in companies to align their operations with ethical, sustainable, and transparent practices. The study explores the concepts and evolution of ESG in the corporate context, as well as its relationship with compliance as an essential tool for ensuring responsible governance, risk mitigation, and sustainable value creation. This is followed by an analysis of the contribution of Higher Education Institutions (HEIs) to sustainability, analyzing how these organizations can act as sustainable companies, both through international practices and by distributing knowledge and values aligned with the Sustainable Development Goals (SDGs). Additionally, a comparative law study is conducted, examining legislation and public policies from different countries that promote sustainability in HEIs, identifying best practices that can be adapted to the local context. Finally, a leading case study is presented, including the Yduqs Institute, presenting its efforts toward sustainability and environmental and social responsibility. The methodology adopted is qualitative and quantitative and multidisciplinary, including a literature review, analysis of sustainability reports, and a comparative law study. ESG and compliance practices in companies and HEIs are examined, connecting qualitative and quantitative data to assess sustainable strategies and environmental responsibility.