Reforma tributária e os princípios ESG

Abstract

The ESG (Environmental, social and corporate governance) or ASG (Environmental, Social and Governança), in portuguese, currently represents a proposal of social responsibility for business activity, that is, in the sense in which the business market should not focus only for profit, but to act for the well-being of the various stakeholders (interested) for society as a whole. Therefore, the present work aims to propose an analysis about the possibility of applying this ESG factor in the Tax Reform, which should have as its scope the reduction of social inequalities, the reduction of social tensions, the maintenance of the stability of Public Institutions, the search for Tax Justice and the achievement of social peace. For this, the method of approach used will be analytic, being the research a qualitative approach. With regard to the general objective, it is an exploratory research and the technical procedures used were the bibliographical one. The work, therefore, considers the genuine ESG concept and the reasons that brought it to the forefront for discussions in public reality.