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<p>With corporate sustainability gaining increasing prominence in global markets, ESG (Environmental, Social, and Governance) practices have become central to discussions on corporate strategy and international competitiveness. This study examines ESG practices in exporting companies in southern Brazil through the lens of the Critical Success Factors (CSFs). Adopting an exploratory qualitative approach, the research focuses on how managers interpret ESG practices as strategically relevant within their export activities. Data were collected through interviews with managers of exporting firms. The findings indicate that environmental practices most frequently mentioned include water conservation and reuse initiatives, as well as greenhouse gas emission reduction. In the social dimension, managers highlighted actions related to diversity and employee safety, while governance practices were primarily associated with conflict-of-interest policies and data privacy standards. Across interviews, ESG practices were consistently described as relevant to export activities, particularly in relation to organizational credibility, transparency, and alignment with demanding international market standards. The results suggest that, within the studied context, ESG initiatives are interpreted by managers as critical areas requiring sustained strategic attention in the internationalization process.</p>

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ESG practices as critical success factors in exports of southern Brazilian companies

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年7月6日

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  • Fernanda Lazzari,
  • Guilherme Bergmann Borges Vieira,
  • Catherine Pasa Dorneles,
  • Christian Kleiton Salvador

摘要

With corporate sustainability gaining increasing prominence in global markets, ESG (Environmental, Social, and Governance) practices have become central to discussions on corporate strategy and international competitiveness. This study examines ESG practices in exporting companies in southern Brazil through the lens of the Critical Success Factors (CSFs). Adopting an exploratory qualitative approach, the research focuses on how managers interpret ESG practices as strategically relevant within their export activities. Data were collected through interviews with managers of exporting firms. The findings indicate that environmental practices most frequently mentioned include water conservation and reuse initiatives, as well as greenhouse gas emission reduction. In the social dimension, managers highlighted actions related to diversity and employee safety, while governance practices were primarily associated with conflict-of-interest policies and data privacy standards. Across interviews, ESG practices were consistently described as relevant to export activities, particularly in relation to organizational credibility, transparency, and alignment with demanding international market standards. The results suggest that, within the studied context, ESG initiatives are interpreted by managers as critical areas requiring sustained strategic attention in the internationalization process.