Função social da empresa no direito brasileiro: solidariedade constitucional, ODS e padrões ESG

The social function of the corporation, a principle with diffuse constitutional basis in Articles 1, 3, 5, 170 and 173 of the 1988 Brazilian Constitution, lacks the normative density required for objective verification. This article examines the legal foundations of the principle, its genealogy - from property to contract to the enterprise - and its positive and negative dimensions, articulating them with the Sustainable Development Goals (SDGs) of the 2030 Agenda and the new ESG standards. Drawing an analogy with Article 186 of the Brazilian Constitution, which establishes objective criteria for the social function of rural property, the article proposes the adoption of analogous minimum parameters for the social function of the corporation, articulated with the IFRS S1 and S2 standards issued by the ISSB and incorporated into Brazilian law by CVM Resolution 193/2023.