The discourse of social and environmental sustainability in Brazilian cosmetics companies

Abstract Corporate sustainability narratives have sometimes shown a misalignment between their conception and practice. However, companies that dissociate their intentions and statements from their actions take a risk to their credibility, which is why the quality of the information provided, in terms of scope and transparency, has been a highly relevant element in stakeholder decision-making processes. This research aimed to characterize and analyze the elements of social and environmental sustainability discourses present in the ESG, namely, the environmental, social and governance reports of Brazilian companies in the cosmetics sector. To achieve this goal, a qualitative approach study was conducted on the basis of critical discourse analysis (CDA), in which the elements of discourses on social and environmental sustainability present in the 2022 ESG reports of Brazilian companies in the cosmetics and perfumery sector, considered the most responsible that year, were analyzed. The analysis demonstrated the role of ideologies in decision-making that guide the social and environmental priorities of companies. It was also possible to recognize the use of opportunity language for the maintenance of hegemonies, as well as the use of discourse in the construction of realities, emphasizing aspects of the social process to the detriment of others.