O The conversion of environmental fines provided for by State Decree 15,156 as a tool to implement/assist ESG policies in the state of Mato Grosso do Sul.

Abstract

The present work aims to demonstrate the applicability of the theme is relatively new in the socio-environmental and legal context. The public administration body, Instituto de Meio Ambiente de Mato Grosso do Sul - Imasul, is consolidated as an integral body in the National Environment System - SISNAMA, and as such is able to manage the tools provided for by the aforementioned State Decree. Thus, the work raises questions and provides a contextualized view in relation to the ESG (Environmental, Social and Governance) theme, in Portuguese, environmental, social and governance respectively. However, the methodological procedure adopted was based on bibliographic research, of an academic nature and thus does not intend to end the discussion around the subject, but has the main purpose of informing and contextualizing the applicability of the aforementioned state commandment to the concrete case in that its application is necessary as a tool that guides the ESG, through its articles. Thus, the importance of implementing this efficient form of conversion within parameters that are in line with ESG principles in the state of Mato Grosso do Sul will be demonstrated below, co-opted by a normative declaration and calling on the public power, making a link with all the powers.