Key Performance Indicators in Entities with Environmental, Social, and Governance (ESG) Actions: A Single Case Study of a Company Operating in Southeastern Tocantins State.
Key Performance Indicators in Entities with Environmental, Social, and Governance (ESG) Actions: A Single Case Study of a Company Operating in Southeastern Tocantins State.
Abstract
In the south-eastern part of the state of
Tocantins, specifically in the city of Almas, a significant business investment
emerged, by regional standards, namely Aura Minerals Inc. In this context, this
research aimed to identify the results reported by Aura Minerals regarding the
application of Key Performance Indicators (KPIs). Indicators in measuring ESG
actions. Through exploratory research with a qualitative and documentary
approach, the financial and non-financial reports of Aura Minerals as of
December 31, 2024, were duly consulted. The results identified that
sustainability, social, and governance actions are positive, a reality that
allows us to express that Aura Minerals has carried out actions committed to
ESG requirements.
Keywords:Aura Minerals . Key Performance Indicators . Financial and non-financial reports.
Author(s):José Luiz Nunes Fernandes*, Barbara Adria Oliveira Farias Fernandes
