ESG Risk Canvas: um modelo conceitual para estruturar a identificação, análise e resposta a riscos
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O avanço da agenda Ambiental, Social e de Governança (ESG, na sigla em inglês) tem ampliado a complexidade da gestão de riscos organizacionais, enquanto a literatura permanece fragmentada entre materialidade, análise de riscos, governança, cadeia de valor e práticas de disclosure, dificultando abordagens integradas e orientadas à decisão. Este estudo tem como objetivo propor o ESG Risk Canvas, um modelo conceitual, sistemático e visual para estruturar a identificação, análise e resposta a riscos ESG. A pesquisa adota a abordagem de Design Science Research, com base em revisão crítica e integrativa da literatura, para estruturar e formalizar os construtos do modelo. Os resultados evidenciam lacunas recorrentes associadas à fragmentação conceitual, à desconexão entre materialidade e risco e à ausência de estruturas que integrem estratégia, governança e resposta organizacional. Como resultado, o ESG Risk Canvas organiza o risco ESG como um sistema interdependente ao integrar lógica de negócio, metas estratégicas, stakeholders, materialidade, riscos interconectados, respostas organizacionais, investimentos e mecanismos de medição e auditoria em uma única estrutura analítica. Conclui-se que o modelo reduz ambiguidades conceituais, favorece o alinhamento organizacional e qualifica a tomada de decisão estratégica ao estruturar a transição entre diagnóstico e ação em contextos organizacionais complexos.
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