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Model of ESG indicators in a Brazilian construction company

Author

Listed:
  • Gustavo Araújo Rodrigues
  • José Carlos Tiomatsu Oyadomari
  • Carlos Cristiano Poltronieri
  • Tatiana Gama Ricci

Abstract

Through an interventionist approach, this study develops a model of ESG indicators in a Brazilian civil construction company. The specific objectives were to identify ESG materiality, develop business-related KPIs, and interpret the lessons learned from creating the model. A qualitative methodology was employed, using action research as the technical procedure, grounded in stakeholder, legitimacy, and disclosure theories. Sustainability frameworks (SDGs and ISE B3) were combined with Ferreira and Otley's PMS model and Van de Ven and Sun's planned change management model. The study resulted in a practical implementation proposal comprising 17 ESG indicators - 5 environmental, 5 social, and 7 governance - each defined with calculation methodology, materiality, measurement periodicity, data ownership, and SDG alignment. The GRI framework was not applied, given the company's current maturity stage. This work contributes an original ESG indicator framework for a project-based construction firm in an emerging market, bridging broad ESG commitments and operational KPI selection.

Suggested Citation

  • Gustavo Araújo Rodrigues & José Carlos Tiomatsu Oyadomari & Carlos Cristiano Poltronieri & Tatiana Gama Ricci, 2026. "Model of ESG indicators in a Brazilian construction company," World Review of Entrepreneurship, Management and Sustainable Development, Inderscience Enterprises Ltd, vol. 22(4), pages 1-19.
    • Handle: RePEc:ids:wremsd:v:22:y:2026:i:4:p:1-19
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