ISO 14001 – ENVIRONMENTAL MANAGEMENT SYSTEM AS A STRATEGIC TOOL IN COMPLIANCE WITH THE STOCK EXCHANGE'S CORPORATE SUSTAINABILITY INDEX

Abstract

Environmental, social and governance (ESG) variables have become driving forces of business and a mandatory agenda in financial market discussions. Especially in the historically relevant environmental issues in the Electricity Sector. This work aims to critique the standard ABNT NBR ISO 14001: 2015 - Environmental Management Systems in organizations of the Electric Sector as a strategic tool to answer the Environmental Questionnaire of the Corporate Sustainability Index. The research is qualitative in nature. Performed by documentary analysis and evaluation of degrees of application of ISO 14001 to the ISE B3 Questionnaire. The results revealed that compliance with the requirements of ISO 14001 has a strong and significant correlation with the best answers of the Environment Dimension - ISE B3 Questionnaire. The data indicate the relevance of the applicability of ISO 14001 both in the general analysis and by environmental themes of the questions that make up the Questionnaire.