Double materiality in sustainability reports

The first writings on Corporate Social Responsibility appeared in the United States in the 1950s, with the publication of the book “Social responsibilities of the businessman”, by Howard Bowen¹. In the following decades, the importance of the theme grew and gained more strength, especially from the 1990s onwards.  If before it was presented almost as […]

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Environmental destruction: a problem with disproportionate consequences

There is a scientific consensus that the planet is warming up¹. There is also consensus the climate change is being influenced by the greenhouse gas (GHG) emissions increase related to human activities. The consequences of these increases generate concern, since they affect the balance of nature and result in health risks, loss of biodiversity, food […]

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How is carried out the study to assess the feasibility of an ESG financial product?

Upon entering the market, every product, service or investment must undergo a financial feasibility study, a necessary process for the enterprise’s safety and success. This process is used to quantify the time and capital necessary to be invested, in order to make it viable for their investors, considering an attractive financial return compatible with the […]

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How is Dow dealing with climate change?

Interview with Claudia Schaeffer, Global Business Director for Energy and Climate Change at Dow  Founded in 1897, in the United States, Dow’s purpose is to combine chemistry, biology and physics to create innovative technologies that contribute to the progress of humanity. Present in 31 countries, the corporation employs more than 35,700 people. In Brazil, there […]

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How Sustainability Directors and CFOs can partner to develop a plan on climate change

Effective planning to address the climate agenda increasingly depends on a solid partnership between sustainability directors and chief financial officers (CFOs). This alignment ensures that the technical aspects of sustainability are properly understood by the CFO, who will contribute a pragmatic approach to the organization’s resource use and optimization strategies.  With the release of the […]

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