O relatório de sustentabilidade “mãe natureza” da Apple: uma análise sob a perspectiva do ESG e do princípio da informação ambiental

Abstract

Due to the enormous scope that ESG practices are attaining in the current scenario, as well as the variety of concepts and principles encompassed by this theme in its practical application within a company, the present work aims, through an inductive research method, to analyze, under the principles of ESG and environmental information, Apple's "Mother Nature" report. To do so, procedural bibliographic techniques will be used to discuss the topic, and documentary techniques will be employed to examine Apple's sustainability reports. With that said, the study will be divided into three chapters. The first will bring the origin, concept, and application of ESG in today's capitalism. The second will delve into Apple, presenting the company's mission, vision, values, and purpose. The third will explore some of the principles of environmental law that govern the ESG theme, focusing on the principle of environmental information, examining its role in the practices used by Apple. Thus, finally, the key question for the production of this entire study will be answered: Does Apple's "Mother Nature" sustainability report meet the necessary requirements when viewed from an ESG and environmental information principle perspective?