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CSR-Mediating CO 2 Policy Effects on Environmental Kuznets Curve in Brazil: Case Study of an Airline Company

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  • Juliana Lovatte

    (Department of Accounting & Actuarial Sciences, University of Sao Paulo, Prof. Luciano Gualberto, Ave. 908 FEA3 Building, Office 238, Sao Paulo 05508-010, Brazil)

  • Sarah da Silva Everton

    (Department of Accounting & Actuarial Sciences, University of Sao Paulo, Prof. Luciano Gualberto, Ave. 908 FEA3 Building, Office 238, Sao Paulo 05508-010, Brazil)

  • Joshua Onome Imoniana

    (Department of Accounting & Actuarial Sciences, University of Sao Paulo, Prof. Luciano Gualberto, Ave. 908 FEA3 Building, Office 238, Sao Paulo 05508-010, Brazil)

  • Funmi Alakija

    (Department of Accounting & Actuarial Sciences, University of Sao Paulo, Prof. Luciano Gualberto, Ave. 908 FEA3 Building, Office 238, Sao Paulo 05508-010, Brazil)

Abstract

This study employs a critical perspective: aiming to provide a subjective and socially constructed view on the impact of corporate governance and the corporate social responsibility (CSR) choices on the environmental Kuznets curve (EKC) in terms of CO 2 emissions in Brazil. This research paper bridges the gap in the literature on the EKC by toeing a qualitative approach to what has been presented using quantitative methods, and offers insights on how the trends shape organisational policies. Furthermore, it enumerates the relationship between CSR, CO 2 choices, and EKC in the Brazilian aviation industry using one particular airline as a case study. It aims to provoke further conversation on decarbonisation. It seeks to show how EKC has been treated and to contextualise the impact of the airline sector’s CSR and corporate governance on EKC. A combination of a content analysis of the narratives of sustainability reports and a semi-structured interview with a sustainability expert from the aviation sector was used in data gathering, while critical discourse analysis (CDA) was employed in demonstrating the ideological and social contexts that shape organisational narratives and decisions in practices and governance structures that are driving CO 2 reduction strategies. The findings not only confirmed the crucial role that corporate governance plays in the implementation and monitoring of CSR practices within the sector but also shows the impact of integrating sustainability goals into corporate strategies. The policies nurtured by CSR are supported by the company’s ESG and Social Responsibility Committees. In the context of the case study, the corporate decision to transit to biofuels is contributing not only to the reduction in CO 2 emissions but is also seen as an economically viable strategy with public policies and regulatory frameworks. This paper further explains the impact of geopolitical factors and the need for international cooperation because the traditional U-shaped EKC is not supported in the context of the Brazilian aviation sector. Finally, this spurs the need for collaboration among various stakeholder companies, policymakers, and nations in the global context for sustainable development to have a lasting impact.

Suggested Citation

  • Juliana Lovatte & Sarah da Silva Everton & Joshua Onome Imoniana & Funmi Alakija, 2025. "CSR-Mediating CO 2 Policy Effects on Environmental Kuznets Curve in Brazil: Case Study of an Airline Company," Administrative Sciences, MDPI, vol. 15(6), pages 1-19, May.
    • Handle: RePEc:gam:jadmsc:v:15:y:2025:i:6:p:207-:d:1665725
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    References listed on IDEAS

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    1. Gene M. Grossman & Alan B. Krueger, 1995. "Economic Growth and the Environment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 110(2), pages 353-377.
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    3. Kamran Mohy‐ud‐Din & Muhammad Shahbaz & Anna Min Du, 2025. "Corporate social responsibility and climate change mitigation: Discovering the interaction role of green audit and sustainability committee," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1198-1212, January.
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