<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2594-1879</journal-id>
<journal-title><![CDATA[Iuris tantum]]></journal-title>
<abbrev-journal-title><![CDATA[Iuris tantum]]></abbrev-journal-title>
<issn>2594-1879</issn>
<publisher>
<publisher-name><![CDATA[Universidad Anáhuac México]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2594-18792023000200052</article-id>
<article-id pub-id-type="doi">10.36105/iut.2023n38.03</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[La implementação do environmental, social and corporate governance nas Centrais Elétricas de Santa Catarina S.A., CELESC]]></article-title>
<article-title xml:lang="es"><![CDATA[La implementación del gobierno ambiental, social y corporativo en la Central Eléctrica de Santa Catarina S.A., CELESC]]></article-title>
<article-title xml:lang="en"><![CDATA[The implementation of environmental, social and corporate governance in Central Electrical Santa Catarina S.A., CELESC]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Coelho]]></surname>
<given-names><![CDATA[Luana Regina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[Heloise Siqueira]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade do Vale do Itajai  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade do Vale do Itajai  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>37</volume>
<numero>38</numero>
<fpage>52</fpage>
<lpage>79</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2594-18792023000200052&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2594-18792023000200052&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2594-18792023000200052&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O presente artigo tem como escopo avaliar a implementação do Environmental, Social and Corporate Governance (ESC) nas Centrais Elétricas de Santa Catarina S.A, CELESC como via para a efetiva sustentabilidade. A problemática surgiu devido ao contexto de discussão acerca das premissas e dos desafios da implementação do programa ESG nas Corporações em especial nas Centrais Elétricas de Santa Catarina S.A. Nesse diapasão elencou-se como objetivo científico geral analisar a implementação do programa de ESG na CELESC a partir das diretrizes da governança ambiental, social e corporativa, demonstrando os indicadores implementados em busca do efetivo desenvolvimento sustentável. E objetivos específicos: conceituar o ESG; descrever os ODS e a correlação com a implementação do ESG nas Centrais Elétricas de Santa Catarina S.A; evidenciar as diretrizes de implementação nas áreas Ambiental, Social e de Governança no âmbito das Centrais Elétricas de Santa Catarina S.A., CELESC.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo tiene como objetivo evaluar la implementación de la gobernanza ambiental, social y corporativa en la central Eléctrica de Santa Catarina S.A, CELESC como un camino para la sostenibilidad efectiva. El problema surgió debido al contexto de discusión sobre las premisas y desafíos de la implementación del programa medio ambiente, social y gobierno corporativo (ASG) en las empresas, especialmente en esta corporación. En esa línea, el objetivo científico general fue analizar la implementación del programa ASG desde los lineamientos ambientales, sociales y de gobierno corporativo, demostrando los indicadores implementados en busca de un desarrollo sustentable efectivo. Los objetivos específicos fueron: conceptualizar los ASG, ambientales, sociales y de gobierno corporativo; describir los ODS y la correlación con la implementación de ASG; destacar las directrices de implementación en las áreas ambiental, social y de gobernanza en el ámbito de la Central Eléctrica de Santa Catarina S.A., CELESC.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This article aims to evaluate the implementation of Environmental, Social and Corporate Governance (ESG) in Centrais Elétricas de Santa Catarina S.A., CELESC as a way to effective sustainability. The problem arose due to the context of discussion about the premises and challenges of implementing the ESG program in Corporations, especially in Centrais Elétricas de Santa Catarina S.A. In this vein, the general scientific objective was to analyze the implementation of the ESG program at CELESC from the guidelines of environmental, social and corporate governance, demonstrating the indicators implemented in search of effective sustainable development. And specific objectives: conceptualize the ESG; describe the SDGs and the correlation with the implementation of ESG in Centrais Elétricas de Santa Catarina S.A; highlight the implementation guidelines in the Environmental, Social and Governance areas within the scope of Centrais Elétricas de Santa Catarina S.A., CELESC CELESC.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[governança]]></kwd>
<kwd lng="pt"><![CDATA[sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[environmental]]></kwd>
<kwd lng="pt"><![CDATA[social and corporate governance]]></kwd>
<kwd lng="es"><![CDATA[gobernanza]]></kwd>
<kwd lng="es"><![CDATA[sustentabilidad]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
<kwd lng="es"><![CDATA[social y gobierno corporativo]]></kwd>
<kwd lng="en"><![CDATA[governance]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
<kwd lng="en"><![CDATA[social and corporate governance]]></kwd>
</kwd-group>
</article-meta>
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