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Evolution of ESG Risk Management in Brazil

International Journal of Banking, Risk and Insurance

Volume 14 Issue 1

Published: 2026
Author(s) Name: Flavio Geraldo Nogueira, Antonio Roberto Ramos Nogueira, Paula Castro Pires de Souza Chimenti | Author(s) Affiliation: Universidade Veiga de Almeida, Brazil.
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Abstract

This study examines how insurance consumers and insurers in Brazil perceive and address environmental, social, and governance (ESG)1 risks from 2015 to 2022, generating insights for insurance management in relation to extreme events in Brazil in 2024, through a survey administered via email to 505 executives in insurance companies. From 113 responses and structural equation modelling (SEM), our findings reveal a significant increase in awareness of ESG risks among both consumers and insurers. The results underscore consumers’ social risk perceptions as a critical factor driving the integration of ESG considerations into insurance operations. In addition, a positive relationship is identified between consumer perceptions and insurers’ ESG risk management practices. The SEM explains 86% of the variance in the incorporation of social risks, 66% in governance, and 63% in environmental risks within insurance practices. This paper enhances our understanding of ESG risk perceptions’ influence on both the demand and supply of insurance, providing valuable insights for the development of sustainable insurance practices.

Keywords: Sustainable Development, Innovative Insurance, Green Insurance, ESG Risks, PSI, Brazil

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