ESG in practice: meet ABNT PR 2030
“How do I start organizing ESG in my company?” is one of the questions we hear most. In Brazil there is a technical and accessible starting point to answer it: ABNT PR 2030, known as “ABNT ESG”.
What ABNT PR 2030 is
PR 2030, Environmental, social and governance (ESG): concepts, guidelines and an assessment and direction model for organizations, was released by ABNT, the Brazilian standards body, in December 2022. It was prepared by the ABNT/CEE-256 Special Study Committee, with the participation of more than 130 entities from across the country, according to Abinee (in Portuguese).
It is a Recommended Practice: it is not a law or a mandatory standard, and it is not, by itself, a certification. It works as a guide that organizes concepts, criteria and an assessment model so a company can know where it stands on the ESG agenda and where it wants to go. It is aligned with ISO management systems, risk analysis standards and the UN Sustainable Development Goals (SDGs).
Who it is for
The practice was designed for organizations of any size and sector: industries, service companies, cooperatives, third-sector entities and even rural properties. Because it is flexible, it serves both those taking their first steps and those who already report and want to get organized.
How it is organized
The standard is divided into the three ESG pillars. According to Abinee, there are about 40 criteria, split among environmental (14), social (15) and governance (11). Other sources cite 42 or 43, which may reflect version differences, so it is worth checking the number in the official document. The themes, according to eCycle (in Portuguese), are:
- Environmental: climate change; water resources; biodiversity and ecosystem services; circular economy and waste management; environmental management; pollution prevention.
- Social: social dialogue and territorial development; human rights and diversity; equity and inclusion; labor relations and practices; social responsibility in the value chain.
- Governance: corporate governance; business conduct; management practices and controls; management transparency.
The standard's “indicators”: criteria and maturity levels
PR 2030 does not provide a fixed list of numeric indicators for every company. Its core is a set of criteria, each with examples of good practice, assessed on a five-stage maturity scale running from “elementary” to “integrator”, the highest level. The result is a clear picture of the level the company has reached in each theme, and where the gaps are.
From that diagnosis, the company chooses its indicators based on materiality. In practice, the most common are:
- greenhouse gas emissions (scope 1, 2 and 3 inventory);
- water and energy consumption;
- waste generation, recycling and disposal;
- diversity, equity and inclusion in the workforce and leadership;
- health and safety (accident rate), training and organizational climate;
- social investment and community relations;
- governance structure and functioning, whistleblowing channel and integrity program.
A common consultancy recommendation is to start with few indicators, 8 to 15, and measure a baseline before announcing public targets. These examples are KICK's guidance, not an official list from the standard.
A seven-step path
PR 2030 proposes an action plan that helps move from talk to routine: learn about the topic, set the strategic intent, diagnose, plan, implement, measure and monitor, and report and communicate.
Why it matters
- Common language: creates a Brazilian, technical standard to talk about ESG, instead of relying on loose concepts.
- Clear diagnosis: shows the company's maturity and lets it prioritize investments and goals.
- Against greenwashing: disclosure rests on verifiable criteria.
- Reporting readiness: organizes data, owners and governance, the foundation for reports such as GRI and IFRS S1 and S2.
- Market: investors, banks, customers and large companies increasingly demand reliable information from their suppliers.
Who uses it? What cases exist
We did not find an official list of companies that adopt PR 2030, nor public adoption or certification data, and we want to be transparent about that: since it is a recommended practice, use is usually internal. What is documented are maturity diagnoses in academic studies, for example:
- the assessment of the ESG maturity stage of Mercur S.A., in a FECAP case study that compares the company's practices with the standard's criteria (FECAP, in Portuguese);
- the diagnosis of a renewable energy company, rated at the managerial stage, with progress on the social and governance pillars and challenges on the environmental one;
- the application of the standard to a rural property, published in Revista E&S (article, in Portuguese).
These works show the most common use of PR 2030: a diagnosis to guide planning, not a certification.
How KICK can help
KICK Group supports companies all along the way: ESG maturity diagnosis, materiality, indicator definition, goals, action plans and reporting. The ABNT PR 2030 methodology is among those supported by the B.KICK platform, alongside GRI, SASB, ISO and others. Want to know which stage your company is at?
Write to contato@kickgroup.com.br. The official ABNT PR 2030 text is available for purchase in the ABNT Catalog.