BUSINESS MANAGEMENT AND ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE: THE TRIPOD OF SUSTAINABILITY IN ORGANIZATIONS

Objective : To analyze the applicability of the triple bottom line in organizations, aiming to integrate social, environmental and economic practices to promote sustainable development. Methodology: A quantitative exploratory approach was adopted to investigate managers’ perceptions about the integration of environmental, social and economic practices in organizations. Exploratory research was chosen to explore an emerging theme in the literature and business practice, identifying patterns and trends. A convenient sample of 92 managers was selected based on accessibility and relevance of experience, ensuring valuable insights. A structured questionnaire with closed questions and evaluation scales was used, developed based on a literature review and consultations with experts. Data analysis, carried out with descriptive statistics, such as means and percentages, highlighted patterns in managers’ perceptions about the implementation of the triple bottom line in companies. Results and discussions : The results reveal that there is a growing recognition of the importance of environmental practices, although they are not always absolutely prioritized. Internal resistance to change was identified as one of the main obstacles to implementing sustainable practices, along with challenges in measuring social and environmental impacts. On the other hand, the research highlighted opportunities such as strengthening corporate image, improving stakeholder relations and accessing new markets, suggesting that the effective

2 the importance of environmental practices, internal resistance to change and difficulties in measuring social and environmental impacts represent significant challenges.However, the results also highlighted opportunities such as strengthening corporate image, improving stakeholder relations and accessing new markets.These findings underscore the need for business strategies that balance economic efficiency with social and environmental responsibility, aiming not only at profit, but also at long-term sustainability.
Keywords: Triple Bottom Line, Environment, Management.

INTRODUCTION
Contemporary business management faces complex challenges that go beyond operational efficiency and profitability, seeking to integrate social, environmental and economic practices to ensure sustainable development.At the heart of this approach is the need to balance economic growth with social responsibility and environmental preservation, forming what is known as the sustainability tripod (Lima et al., 2024;Lima et al., 2024).
Historically, the predominant focus of business management has been on maximizing profits and the efficiency of productive processes.Companies competed for market resources, often neglecting the social and environmental impacts of their activities.This model, focused only on economic growth, has often resulted in significant environmental degradation, exacerbating problems such as pollution, depletion of natural resources and climate change (Silva et al., 2024).
Faced with this scenario, business management was confronted with the urgent need to reassess its practices and integrate environmental and social considerations into its strategies.
New management paradigms have emerged that incorporate corporate social responsibility and sustainability as key components.Companies have begun to adopt policies and practices that aim not only at profit, but also at the well-being of the communities where they operate and at mitigating the environmental impacts of their operations (Matos et al., 2024).
The sustainability tripod emerges as a fundamental conceptual model to guide this new business approach.This model proposes that an organization must operate in a way that ensures not only long-term economic viability, but also social equity and environmental integrity.That is, in addition to seeking profit, companies must consider the social impacts of their decisions and practices, as well as the effects on the environment (Silva, 2021).
The practical implementation of the sustainability tripod involves adopting policies that promote social responsibility, such as transparent and ethical governance practices, respect for human rights and investment in local communities.In addition, it requires the development of environmental strategies aimed at reducing the organization's ecological footprint, the sustainable management of natural resources, and the adoption of clean technologies and ecoefficient processes (Silva et al., 2024).
Given this context, this research aimed to analyze the perceptions of managers about the applicability of the sustainability tripod in organizations for the integration between environmental, social and economic practices.

METHODOLOGY
As for the method, an exploratory approach of a quantitative nature was adopted, suitable for investigating and understanding managers' perceptions about the integration between environmental, social and economic practices within organizations.The choice of exploratory research is justified by the need to explore a theme still under development in literature and business practice, seeking to identify patterns, trends and relationships that can guide future more detailed investigations.
The sample consisted of 92 managers from different sectors and companies, selected in a convenient manner due to the accessibility and availability of participants.Convenience selection allowed data collection from managers who have direct experience and relevant knowledge about organizational practices related to sustainability, ensuring valuable insights for the study.
For the data collection, a structured questionnaire composed of closed questions and evaluation scales was used.The questionnaire was developed based on bibliographic review and consultations with experts in the field, aiming to accurately capture managers' perceptions about applicability and challenges in implementing the sustainability tripod in their The analysis of the collected data involved descriptive statistical techniques, such as average, percentage and graphs, to identify patterns in managers' responses.These techniques allowed an initial understanding of the participants' views and perceptions, highlighting areas of consensus and points of divergence regarding the integration of sustainable practices in the business context.

RESULTS AND DATA ANALYSIS
Based on the research carried out, it was possible to verify, initially, the level of importance attributed by the organization in which the managers act in relation to environmental practices.Graph 1 shows the results obtained.

Figure 1
How much importance do you think your organization attaches to environmental practices?6 response was that environmental practices have a level of average importance, indicating that while they recognize the relevance of these practices, they may not be prioritized in an absolute way in relation to other strategic areas.
The results show a varied distribution in responses, with a significant proportion of managers indicating that the importance assigned is both high and very high.This suggests a growing awareness of the importance of environmental considerations in the contemporary business context, possibly driven by stricter regulations, stakeholder pressures, and growing expectations of society regarding corporate responsibility.
On the other hand, a smaller portion of managers expressed a view of low or very low importance for environmental practices in their organizations.These responses may reflect perceived challenges in implementing sustainable practices, such as additional costs, a lack of dedicated resources, or a continued prioritization of immediate financial performance over long-term environmental considerations.
The variation in assigned importance levels also suggests that there is a diversity of approaches and development stages in the adoption of environmental practices among the organizations surveyed.This reinforces the complexity faced by managers in balancing economic goals with social and environmental responsibilities, as advocated by the sustainability tripod.
Subsequently, your question aimed to analyze whether the companies in which managers work seek to adopt social practices in management, as shown in Figure 2.

Figure 2
In your company, are social practices (e.g.corporate social responsibility, community support) considered in your business strategies?
Analysis of the data reveals that most of the managers participating in the survey indicated that social practices, such as corporate social responsibility and community support, are not considered in their business strategies.The results suggest that a significant part of organizations have not yet strategically integrated social practices into their operations.This may indicate a possible gap in the perception of importance or in the efforts devoted to corporate social responsibility within these companies.
Managers were subsequently asked whether they believe that economic practices are integrated with social and environmental practices in their organization, as shown in Figure 3.It is evident that the most cited response by managers was "Partially Disagree" when asked whether economic practices are integrated with social and environmental practices in their organizations.This perception suggests that, in the view of these managers, there is a significant disconnection between traditional economic practices and the needs for integration with the social and environmental dimensions.This partial disagreement may reflect challenges in implementing strategies that balance economic efficiency with social and environmental responsibility.
Businesses may be facing obstacles such as a lack of integrated policies, inadequate incentives, or insufficient prioritization of these practices in day-to-day business decisions.
Partial disagreement may also indicate increasing awareness of the importance of aligning economic practices with broader sustainability considerations.This suggests an opportunity for organizations to improve their strategies and policies, seeking greater harmonization between profit, positive social impact, and environmental responsibility.
Then, professionals were asked about the main challenges faced by your company in implementing sustainable practices (Graph 4).In the survey, the response most often cited by managers when asked about the main challenges faced in implementing sustainable practices was "Internal resistance to change".
This result indicates that many organizations encounter significant difficulties due to reluctance or resistance on the part of employees themselves to adopt new sustainable practices.Internal resilience can arise from various sources, such as unfamiliarity with new processes, concerns about performance impacts, or fears about changes in organizational culture.This suggests the need for effective engagement and communication strategies to promote employee acceptance and commitment to sustainable initiatives.
In addition to internal resilience, other significant challenges mentioned include "Difficulty measuring social and environmental impacts," indicating that many companies face obstacles in assessing and communicating the tangible benefits of sustainable practices.This may affect the ability of companies to demonstrate clear returns on investment and justify the continued support of stakeholders.
Other challenges mentioned, such as "Lack of support from senior management" and "Lack of financial resources", are also critical.Lack of adequate leadership and financial  Based on the reports, it appears that the response most cited by managers when asked about the main opportunities identified by the organization when implementing the sustainability tripod was "Strengthening the image".Thus, many companies perceive the adoption of sustainable practices as a significant opportunity to improve their reputation and image to the market and stakeholders.
The strengthening of the image is directly linked to the construction of a responsible brand and committed to social and environmental issues, which can increase the attractiveness of the company to conscious consumers, investors and business partners.This perception of managers can result in tangible benefits, such as increased purchase preference, access to new markets, and increased community support.
In addition to strengthening the image, other opportunities identified include "Better Relationship with Stakeholders", highlighting the ability of sustainable practices to promote stronger and collaborative relationships with customers, suppliers, local communities and other "Access to new markets" was also mentioned as a significant opportunity, indicating that sustainable practices can allow companies to explore emerging market segments where there is demand for products and services that respect environmental and social principles.
Finally, identifying "New Sustainable Products/Services" as an opportunity suggests that companies are innovating and diversifying their portfolio to meet growing consumer expectations for sustainable solutions.

FINAL CONSIDERATIONS
The research conducted on the applicability of the sustainability tripod in organizations has provided significant insights into how companies are addressing the challenges and taking advantage of the opportunities associated with integrating social, environmental and economic practices into their contemporary business management strategies.
Initially, the results highlighted that there is growing awareness of the importance of environmental practices, with many managers recognizing their relevance, although there is still significant diversity in prioritizing these practices over other strategic areas.This reflects companies' ongoing transition to a more sustainable business model, meeting the historic challenge of balancing economic growth with social and environmental responsibility.
One of the main findings of the research was the identification of internal resistance to change as one of the main obstacles in the implementation of sustainable practices.This resistance can arise from various sources, including concerns about impacts on organizational performance and fears related to cultural changes.Therefore, effective engagement and communication strategies are essential to overcome these obstacles and promote an entrepreneurial culture that supports sustainability at all levels.
In addition, the survey revealed that many organizations still face significant difficulties in measuring the social and environmental impacts of their operations.This highlights the need to develop robust evaluation methodologies and reports that not only quantify these impacts, but also clearly and transparently communicate the tangible benefits of sustainable practices to all stakeholders.
With regard to the opportunities identified, the strengthening of the image emerged as the main perceived advantage when adopting the sustainability tripod.Companies that can build a solid and responsible reputation, aligned with social and environmental values, have the 12 opportunity to attract conscious consumers, investors interested in ESG criteria (environmental, social and governance) and business partners that value sustainability.
In addition, the research highlighted that sustainable practices not only strengthen the corporate image, but also improve stakeholder relationships and provide access to new markets.
This suggests that companies committed to sustainability are more likely to establish strategic partnerships, explore new market segments that demand sustainable solutions, and innovate on products and services that meet consumers' growing expectations for sustainability.
In conclusion, the research showed that the effective integration of the social, environmental and economic dimensions into the business management model is not only possible, but also essential to ensure long-term sustainable development.However, this requires a continuous commitment from companies to overcome challenges such as internal resilience, impact measurement, and adequate resource allocation, while capitalizing on opportunities for image strengthening, improved stakeholder relationships, and access to new markets.

Business
Management and Environmental, Social and Corporate Governance: The Tripod of Sustainability in Organizations ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-12 | e08563 | 2024.5 organizations.The structure of the questionnaire made it possible to obtain quantitative data that were essential for further statistical analysis.

Source:
Research data (2024).Most of the managers participating in the research attribute a considerable level of importance to environmental practices within their organizations.The most frequently cited Business Management and Environmental, Social and Corporate Governance: The Tripod of Sustainability in Organizations ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-12 | e08563 | 2024.

BusinessFigure 3
Figure 3 Do you believe that economic practices are integrated with social and environmental practices in your organization?

Figure 4
Figure 4 In your experience, what are the key challenges your company faces in implementing sustainable practices?

Business
Management and Environmental, Social and Corporate Governance: The Tripod of Sustainability in Organizations ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-12 | e08563 | 2024.10 support can limit the effective implementation of sustainable strategies, making it difficult to allocate necessary resources and integrate sustainable practices into daily operations.Finally, the last question aimed to analyze what are the main opportunities identified by managers when implementing the sustainability tripod in the organization (Graph 5).

Figure 5
Figure 5 In your experience, what are the key opportunities identified by your organization when implementing the sustainability tripod?

Business
Management and Environmental, Social and Corporate Governance: The Tripod of Sustainability in Organizations ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.8 | p.1-12 | e08563 | 2024.11 interest groups.This can open doors for strategic partnerships, innovative collaborations and ongoing support for the company's initiatives.