This research investigates the adequacy of the curricula of the Accounting Sciences and Business Administration programs at the Federal University of Rondonia (UNIR) in relation to the National Curriculum Guidelines established by CNE/CES Resolution No. 1/2024 and CNE/CES Resolution No. 5/2021, with emphasis on interdisciplinarity, systemic perspective, and the integration of sustainability. The general objective is to assess the extent to which the analyzed curricula incorporate the principles of the ESG agenda (environmental, social, and governance), broken down into four specific objectives: mapping normative requirements; analyzing the inclusion of sustainability themes in the pedagogical projects; comparing curricular content with the national guidelines; and identifying the perceptions of faculty, students, and alumni regarding their preparation for the labor market. Methodologically, the study adopts a single case study design of an exploratory and descriptive nature, with a mixed-methods approach. Data collection involves document analysis of course structures and syllabi, literature review in national and international databases, and the application of questionnaires to faculty, students, and alumni. Data analysis combines qualitative content analysis and descriptive statistics, integrated through methodological triangulation. The expected results include identifying progress, gaps, and institutional barriers to the implementation of sustainability in curricula, as well as highlighting opportunities for pedagogical enhancement. Contributions encompass providing an empirical diagnosis of the practice of sustainability education in the Amazon, supporting curriculum management at UNIR, and generating replicable inputs for other higher education institutions. The study concludes that this research contributes to the debate on the quality of training in business schools and to the consolidation of educational practices more closely aligned with sustainable development.

This study analyzes the connectivity between environmental disclosure and accounting disclosure in Brazilian mining companies from 2020 to 2024 through the construction and application of the Environmental Disclosure Connectivity Index (ICDA). The research considers that a significant portion of the environmental disclosure literature emphasizes the presence, extent, or formal adherence of disclosed information without sufficiently examining its correspondence with elements recognized, measured, or disclosed in financial statements. To address this gap, the study combines a narrative review guided by systematic criteria, documentary analysis, content analysis, and exploratory statistical procedures. The theoretical-methodological framework comprises the systematization of recent literature on environmental disclosure analysis models, the critical examination of proxies used for its measurement, the discussion of the informational heterogeneity of environmental disclosures, and the proposal of an evaluative model focused on the connectivity between environmental information and accounting disclosure. The ICDA was structured into four analytical dimensions: environmental accounting disclosure; environmental disclosure without explicit accounting correspondence; traceability and verifiability of environmental information; and adherence to institutional reporting frameworks. The empirical application was conducted in six companies operating in the Brazilian mining sector based on sustainability reports, integrated reports, management reports, financial statements, explanatory notes, and other publicly available corporate documents. The findings indicate that the analyzed companies disclose a high volume of environmental information, although with different levels of connectivity regarding formal accounting disclosure. The results reveal the persistence of connectivity deficits, especially when environmental information is presented in a narrative, institutional, or strategic manner without explicit accounting support, associated monetary values, or verifiable documentary evidence. The correlation analysis between the ICDA and economic-financial indicators suggests limited and exploratory associations, without sufficient evidence for generalized inferences. The study concludes that corporate environmental transparency depends not only on increasing the volume of disclosed information, but also on its consistency, traceability, verifiability, and articulation with formal accounting records. As a contribution, the study proposes an analytical instrument capable of distinguishing informational visibility, institutional responsiveness, and accounting connectivity, offering support for future research, regulators, auditors, investors, and other users interested in the quality of corporate environmental information.

This research aims to investigate the factors that influence the adoption of Green Information Technology (Green IT) practices and their impact on the organizational performance of Brazilian Federal Higher Education Institutions (IFES). The study proposes a theoretical model based on the integration of three main approaches: Institutional Theory, Stakeholder Theory, and the Theory of Planned Behavior, which explain legal, mimetic, normative, and economic pressures, as well as aspects related to organizational culture, strategy, and Green IT practices.
The methodology outlines a multiphase process that includes a bibliometric and systematic literature review, expert consultation for content validation, and the application of pilot and full surveys with managers and IT professionals from IFES. The collected data will be analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM), a technique that allows the simultaneous assessment of relationships among constructs and the testing of the proposed hypotheses. The ultimate goal is to fill gaps identified in the literature, providing empirical and theoretical evidence that contributes to the strengthening of technological sustainability and the promotion of environmentally responsible practices within the federal public administration.

This study aims to assess circular sustainability at Banco da Amazônia (BASA) by adapting the Circular Sustainability Scorecard (CiSS) and integrating it with the Sustainable Balanced Scorecard (BSC). Although financial institutions are not major direct emitters of pollutants, they play a strategic role in fostering socio-environmental practices through credit allocation and investment guidance. In the Amazonian context, marked by socio-economic inequalities and environmental pressures, measuring circular sustainability becomes relevant both for institutional legitimacy and for the promotion of sustainable regional development. This is a qualitative and descriptive case study based on secondary data collected for the period from 2021 to 2024, extracted from annual reports, financial statements, and socio-environmental indicators published by BASA. The study adopts an analytical-interpretive perspective, involving the construction of indicators adapted to the specificities of the financial sector, the application of the CiSS integrated with the Sustainable BSC, and comparison with parameters from the Corporate Sustainability Index (ISE/B3). The main contribution of the study lies in adapting the CiSS to a context characterized by financial rather than material flows, making it possible to examine the circularity of resource allocation, credit, and socio-environmental governance. The expected results include support for BASA’s strategic management, contributions to public policy formulation, and the provision of a reference model applicable to other financial institutions operating in socio-environmentally sensitive contexts.

In recent decades, corporate sustainability has ceased to be a peripheral theme and has become a central element of organizational strategies. This movement is associated with the intensification of global debates on climate change, corporate social responsibility, and ethical governance, which have pressured companies to rethink their operating models. In this context, the incorporation of sustainable practices has ceased to be merely a strategic choice and has become a growing demand from investors, consumers, governments, and other stakeholders (Damasceno et al., 2024).

The consolidation of this agenda gained greater visibility from the dissemination of the ESG (Environmental, Social, and Governance) concept, formalized in the Who Cares Wins report, published by the United Nations in 2004. ESG proposes the integration of environmental, social, and governance factors in the evaluation of organizational performance, expanding the traditional analysis focused exclusively on financial indicators (United Nations, 2004). In this way, organizations are evaluated not only by their ability to generate profit, but also by their socio-environmental responsibility and the quality of their management practices.

In Brazil, the disposal of unusable tires represents a significant environmental challenge. According to the Brazilian Institute of Environment and Renewable Natural Resources (IBAMA, 2013), the improper disposal of these materials can generate significant impacts, such as soil contamination and the proliferation of disease vectors. In this scenario, tire retreading emerges as a sustainable alternative, aligned with the principles of the circular economy and environmental management guidelines.

Despite this, it is observed that, although the sector presents intrinsically sustainable characteristics, there is still little understanding of how the organizational practices of these companies relate to ESG principles, especially in the context of micro and small enterprises located in peripheral regions.

1.1 Problem Statement

Given the growing relevance of the ESG agenda in the business environment and the importance of micro and small enterprises for regional development, the need arises to understand how these principles are perceived and incorporated in specific organizational contexts.

Thus, the following research question is formulated:

What practices, perceptions, barriers, and potential related to ESG principles can be identified in a micro-enterprise in the tire retreading sector located in the interior of the Legal Amazon?