Banca de DEFESA: ISABELLY CAROLINE GASK DE SOUZA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : ISABELLY CAROLINE GASK DE SOUZA
DATE: 17/07/2026
TIME: 14:00
LOCAL: Videoconferência - Plataforma Google Meet ou Conferênciaweb
TITLE:

Circular sustainability in Banco da Amazônia: adapting the Circular Sustainability Scorecard (CiSS) and integrating it into the Sustainable Balanced Scorecard

KEY WORDS:

Circular sustainability. Circular economy. Balanced Scorecard. Circular Sustainability Scorecard (CiSS). Banco da Amazônia.

PAGES: 89
BIG AREA: Ciências Sociais e Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

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.

COMMITTEE MEMBERS:
Interno - ***.787.593-** - RAIMUNDO NONATO RODRIGUES - UFPE
Interno - ***.787.593-** - RAIMUNDO NONATO RODRIGUES - UNIR
Externo ao Programa - 1670292 - CHARLES CARMINATI DE LIMA - UNIRExterno à Instituição - CLÁUDIO DE ARAÚJO WANDERLEY - UFPE