Magna Concursos

Foram encontradas 70 questões.

3357472 Ano: 2024
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: BNDES
Provas:

Uma empresa S.A. adquire um terreno em uma combinação de negócios, que atualmente é usado para fins industriais, como um local para uma fábrica. Terrenos próximos foram recentemente desenvolvidos para uso residencial, como locais para edifícios de apartamentos de grande altura. A empresa S.A. avalia que o terreno atualmente usado como local para a fábrica poderia ser desenvolvido para uso residencial. Para poder decidir, observou as seguintes condições:

a. Valor do terreno como uso industrial

Valor atual do terreno para fins industriais: R$ 1.500.000,00

Valor dos ativos (fábrica e outros ativos): R$ 3.000.000,00

b. Valor do terreno como uso residencial

Valor do terreno como um local vazio para uso residencial: R$ 3.200.000,00

Custos de demolição da fábrica: R$ 400.000,00

Outros custos para converter o terreno (incluindo incertezas sobre a conversão): R$ 300.000,00

Considerando-se as informações apresentadas e os preceitos do CPC 46, o uso do terreno terá melhor utilização de maneira

 

Provas

Questão presente nas seguintes provas
3357471 Ano: 2024
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: BNDES
Provas:

Uma empresa S.A. está preparando suas demonstrações financeiras para reporte em 31 de dezembro de 2024 e, para isso, está analisando o tratamento contábil adequado para cada uma das seguintes situações.

1. Durante o ano, foi movida uma ação cível contra a empresa. O cenário A indica perda de R$ 350.000,00, com 30% de probabilidade de ocorrência; o cenário B indica perda de R$ 250.000,00, com 40% de probabilidade de ocorrência; e o cenário C indica perda de R$ 60.000,00, com 30% de probabilidade de ocorrência. A opinião do consultor jurídico da empresa é que há provável chance de perda, mas há grande variabilidade na expectativa dos desembolsos futuros, além de as diferenças entre as probabilidades de ocorrência serem pequenas.

2. A empresa opera lucrativamente a partir de diversas fábricas e decidiu transferir uma das operações para uma nova fábrica. O arrendamento da antiga fábrica ainda possui um prazo de 5 anos. O arrendamento não pode ser cancelado, e a fábrica não pode ser sublocada. A empresa determinou que há custos inevitáveis nesse caso, pois as obrigações do contrato excedem os benefícios econômicos que se esperam ao longo do contrato. O custo para liquidar o antigo arrendamento é de R$ 950.000,00 e não está incluído na obrigação de aluguel.

3.Está em curso um litígio para a recuperação de R$ 1.300.000,00 em impostos. Tanto os consultores jurídicos quanto os diretores acreditam que é provável que essa ação seja bem-sucedida e a empresa receba esse valor.

Considerando-se as informações apresentadas e os preceitos do CPC 25, identificou-se que há necessidade de reconhecer uma provisão na

 

Provas

Questão presente nas seguintes provas
3357470 Ano: 2024
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: BNDES
Provas:

Uma empresa S.A. apresentou as seguintes informações em sua Demonstração do Resultado do Exercício de 20X4.

Receitas

R$ 1.000.000

Custo dos produtos vendidos

R$ 400.000

Lucro Bruto

R$ 600.000

Despesas operacionais

R$ 200.000

Depreciação

R$ 40.000

Lucro Líquido

R$ 360.000

Os seguintes dados foram compilados em relação aos produtos da empresa S.A., em 20X4.

Percentual de cada produto

A B C D E

Receitas

34% 47% 9% 8%

2%

Custo dos produtos vendidos

46% 44% 3% 2%

5%

Despesas operacionais

30% 44% 15% 5%

6%

Depreciação

40% 34% 12% 6%

8%

Considerando-se as informações apresentadas e os preceitos do CPC 22, verifica-se que a empresa S.A. deve divulgar

 

Provas

Questão presente nas seguintes provas
3357469 Ano: 2024
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: BNDES
Provas:

Uma empresa S.A. arrendou uma propriedade na qual foi descoberto petróleo no solo. Os poços nessa propriedade produziram 40.000 barris de petróleo durante o ano, que foram vendidos a um preço médio de R$ 60,00 por barril. Os recursos petrolíferos totais dessa propriedade são estimados em 500.000 barris. O arrendamento previa um pagamento total de R$ 1.500.000,00 ao arrendador (proprietário), antes que a perfuração pudesse ser iniciada, e um aluguel anual de R$ 62.000,00. Um prêmio de 10% do preço de venda de cada barril de petróleo extraído é pago anualmente ao arrendador. Além disso, a empresa S.A. (arrendatária) deverá limpar todos os resíduos e detritos da perfuração e suportar os custos de recondicionamento da terra quando os poços forem abandonados. O justo valor estimado, no momento do arrendamento, dessa limpeza e desse recondicionamento, é de R$ 100.000,00.

Considerando-se as informações apresentadas, verifica-se que o cálculo do resultado anual dessa operação em relação à propriedade arrendada pela empresa S.A., em reais, será de

 

Provas

Questão presente nas seguintes provas
3357468 Ano: 2024
Disciplina: Contabilidade Geral
Banca: CESGRANRIO
Orgão: BNDES
Provas:

Uma empresa S.A. do ramo de shopping centers apresentou as seguintes informações: Demonstração do Resultado do Exercício, Nota Explicativa e extrato da Demonstração dos Fluxos de Caixa. A empresa reconhece seus shopping centers como propriedades para investimentos e as avalia pelo método do custo.

Demonstração do Resultado do Exercício

20X4

Receita operacional líquida

2.000.000

Custo dos serviços prestados

300.000

Lucro Bruto

1.700.000

Receitas (despesas) operacionais

Despesas administrativas - Sede

120.000

Despesas administrativas - Propriedades

80.000

Resultado de Equivalência Patrimonial

50.000

Depreciações e amortizações

30.000

Lucro operacional antes do resultado financeiro

1.420.000

Despesa financeira

150.000

Receita financeira

70.000

Lucro antes dos impostos

1.340.000

Impostos

150.000

Lucro Líquido

1.190.000

Nota explicativa – Abertura dos custos por natureza

Durante o exercício findo, em 31 de dezembro de 20X4, a empresa incorreu em custos decorrentes da participação nos condomínios civis dos shoppings em operação e em custos de depreciação das propriedades para investimentos.

Demonstração dos Fluxos de Caixa (extrato)

20X4

Fluxo de caixa de atividades operacionais

Lucro líquido

1.190.000

Ajustes:

Depreciações e amortizações

220.000

Equivalência Patrimonial

50.000

Perdas estimadas para crédito de liquidação duvidosa

60.000

Contas a receber não faturadas

30.000

Considerando-se as informações apresentadas, identificou-se um Ebitda, em reais, de:

 

Provas

Questão presente nas seguintes provas

Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth

1 Sustainability is out, regeneration is in. According

to a 2019 survey by ReGenFriends, nearly 80%

of US consumers prefer “regenerative” brands to

“sustainable” brands. Gen Y and Z consumers find

the notion of “sustainability” too passive. They want

to buy from regenerative businesses that embody

and practice the three noble qualities found in all

living systems: renewal, restoration and growth.

Regeneration goes beyond sustainability by creating

a deeper and wider socioeconomic impact.

2 Sustainable brands strive to just do less harm

to the planet. Regenerative businesses go beyond

sustainability and fight to do more good to society

and the planet. Specifically, regenerative firms seek

to boost the health and vitality of people, places and

the planet simultaneously in a synergistic manner.

In doing so, there is a growing body of evidence to

suggest that regenerative businesses can achieve

far better financial performance and impact than their

sustainability-focused peers.

3 In the Amazon, we find an example of how

regeneration works in practice. The murumuru is

a palm tree that grows in the Amazon forest. The

Amazon’s indigenous peoples chop this palm tree

down and use its wood to produce and sell items

such as brooms. As it happens, we can obtain a

highly moisturizing butter from the seeds of this palm

tree, which is very efficient at repairing and renewing

damaged hair. The value of these seeds is seven

times greater than that of this palm tree’s wood. As

such, people in the Amazon can generate seven times

more economic value by preserving the murumuru

tree than cutting it. Businesses are taking notice.

Natura, a Brazilian cosmetics firm, is collaborating

with Amazonian Indigenous people to ethically source

murumuru butter for a variety of hair care products,

using their traditional farming techniques. This

mutually beneficial collaboration means indigenous

communities are regenerating themselves and the

planet along three complementary dimensions:

economic, socio-cultural and environmental.

4 But it’s not just natural ecosystems that can benefit

from prioritizing regeneration. Human ecosystems,

too, stand to benefit. Regenerative businesses also

strive to boost the health and vitality of individuals

and communities, especially in aging societies.

Take Japan, a country that is aging rapidly. 30% of

its population is already over 65. The average life

expectancy of its citizens is 84 years. Sadly, longevity

doesn’t promise vitality.

5 Meiji Yasuda is Japan’s oldest largest life

insurance firm. During Covid-19, the firm realized that

its true mission should be to boost people’s vitality

rather than protect them from death. In April 2020,

the firm launched a 10-year plan to evolve the life

insurance firm into a life regeneration company. This

strategy calls for prolonging the healthy life expectancy

of its clients and vitalizing local communities across

Japan where the firm operates. Meiji Yasuda is

investing in new partnerships and technologies

to promote preventive healthcare in Japan. For

instance, it teamed up with the National Cerebral and

Cardiovascular Center in Japan to develop new digital

tools that can help its clients anticipate and prevent

cardiovascular problems.

6 To get buy-in from internal and external

stakeholders, businesses should explain how

their triple regeneration strategy – the synergistic

revitalization of people, places and the planet –

could yield great economic and social value for all

stakeholders. Visionary food companies and apparel

makers like Danone, General Mills, Eileen Fisher,

Illycaffè and Patagonia are investing in regenerative

agriculture. They are doing it not only because it

drastically reduces water use and emissions, boosts

soil fertility and improves animal welfare, but also

because it enhances the livelihoods of financially-

challenged farmers.

7 Promising place-based economic development

initiatives exist in disadvantaged communities

across the US that use a holistic approach to

regenerate people, places and the biodiversity

altogether. By joining these initiatives, businesses

can accelerate their own transition to a regenerative

model. For instance, Reimagine Appalachia (RI) is a

multi-stakeholder coalition that aims to revitalize

abandoned coal mines and restore the natural

ecosystems in Appalachia. RI is supporting the

Appalachian Regional Reforestation Initiative, while

also creating jobs and economic opportunities in the

region.

8 Given the climate urgency, it is time that

businesses think and act beyond sustainability. They

must evolve into regenerative businesses that renew,

restore and grow people, places and the planet

synergistically.

Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.

In the fragment of paragraph 7 “For instance, Reimagine Appalachia (RI) is a multi-stakeholder coalition that aims to revitalize abandoned coal mines and restore the natural ecosystems in Appalachia”, the term “for instance” establishes cohesion by means of indicating a/an

 

Provas

Questão presente nas seguintes provas

Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth

1 Sustainability is out, regeneration is in. According

to a 2019 survey by ReGenFriends, nearly 80%

of US consumers prefer “regenerative” brands to

“sustainable” brands. Gen Y and Z consumers find

the notion of “sustainability” too passive. They want

to buy from regenerative businesses that embody

and practice the three noble qualities found in all

living systems: renewal, restoration and growth.

Regeneration goes beyond sustainability by creating

a deeper and wider socioeconomic impact.

2 Sustainable brands strive to just do less harm

to the planet. Regenerative businesses go beyond

sustainability and fight to do more good to society

and the planet. Specifically, regenerative firms seek

to boost the health and vitality of people, places and

the planet simultaneously in a synergistic manner.

In doing so, there is a growing body of evidence to

suggest that regenerative businesses can achieve

far better financial performance and impact than their

sustainability-focused peers.

3 In the Amazon, we find an example of how

regeneration works in practice. The murumuru is

a palm tree that grows in the Amazon forest. The

Amazon’s indigenous peoples chop this palm tree

down and use its wood to produce and sell items

such as brooms. As it happens, we can obtain a

highly moisturizing butter from the seeds of this palm

tree, which is very efficient at repairing and renewing

damaged hair. The value of these seeds is seven

times greater than that of this palm tree’s wood. As

such, people in the Amazon can generate seven times

more economic value by preserving the murumuru

tree than cutting it. Businesses are taking notice.

Natura, a Brazilian cosmetics firm, is collaborating

with Amazonian Indigenous people to ethically source

murumuru butter for a variety of hair care products,

using their traditional farming techniques. This

mutually beneficial collaboration means indigenous

communities are regenerating themselves and the

planet along three complementary dimensions:

economic, socio-cultural and environmental.

4 But it’s not just natural ecosystems that can benefit

from prioritizing regeneration. Human ecosystems,

too, stand to benefit. Regenerative businesses also

strive to boost the health and vitality of individuals

and communities, especially in aging societies.

Take Japan, a country that is aging rapidly. 30% of

its population is already over 65. The average life

expectancy of its citizens is 84 years. Sadly, longevity

doesn’t promise vitality.

5 Meiji Yasuda is Japan’s oldest largest life

insurance firm. During Covid-19, the firm realized that

its true mission should be to boost people’s vitality

rather than protect them from death. In April 2020,

the firm launched a 10-year plan to evolve the life

insurance firm into a life regeneration company. This

strategy calls for prolonging the healthy life expectancy

of its clients and vitalizing local communities across

Japan where the firm operates. Meiji Yasuda is

investing in new partnerships and technologies

to promote preventive healthcare in Japan. For

instance, it teamed up with the National Cerebral and

Cardiovascular Center in Japan to develop new digital

tools that can help its clients anticipate and prevent

cardiovascular problems.

6 To get buy-in from internal and external

stakeholders, businesses should explain how

their triple regeneration strategy – the synergistic

revitalization of people, places and the planet –

could yield great economic and social value for all

stakeholders. Visionary food companies and apparel

makers like Danone, General Mills, Eileen Fisher,

Illycaffè and Patagonia are investing in regenerative

agriculture. They are doing it not only because it

drastically reduces water use and emissions, boosts

soil fertility and improves animal welfare, but also

because it enhances the livelihoods of financially-

challenged farmers.

7 Promising place-based economic development

initiatives exist in disadvantaged communities

across the US that use a holistic approach to

regenerate people, places and the biodiversity

altogether. By joining these initiatives, businesses

can accelerate their own transition to a regenerative

model. For instance, Reimagine Appalachia (RI) is a

multi-stakeholder coalition that aims to revitalize

abandoned coal mines and restore the natural

ecosystems in Appalachia. RI is supporting the

Appalachian Regional Reforestation Initiative, while

also creating jobs and economic opportunities in the

region.

8 Given the climate urgency, it is time that

businesses think and act beyond sustainability. They

must evolve into regenerative businesses that renew,

restore and grow people, places and the planet

synergistically.

Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.

In the section of paragraph 3 “The Amazon’s indigenous peoples chop this palm tree down and use its wood to produce and sell items such as brooms.”, the pronoun “its” refers to

 

Provas

Questão presente nas seguintes provas

Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth

1 Sustainability is out, regeneration is in. According

to a 2019 survey by ReGenFriends, nearly 80%

of US consumers prefer “regenerative” brands to

“sustainable” brands. Gen Y and Z consumers find

the notion of “sustainability” too passive. They want

to buy from regenerative businesses that embody

and practice the three noble qualities found in all

living systems: renewal, restoration and growth.

Regeneration goes beyond sustainability by creating

a deeper and wider socioeconomic impact.

2 Sustainable brands strive to just do less harm

to the planet. Regenerative businesses go beyond

sustainability and fight to do more good to society

and the planet. Specifically, regenerative firms seek

to boost the health and vitality of people, places and

the planet simultaneously in a synergistic manner.

In doing so, there is a growing body of evidence to

suggest that regenerative businesses can achieve

far better financial performance and impact than their

sustainability-focused peers.

3 In the Amazon, we find an example of how

regeneration works in practice. The murumuru is

a palm tree that grows in the Amazon forest. The

Amazon’s indigenous peoples chop this palm tree

down and use its wood to produce and sell items

such as brooms. As it happens, we can obtain a

highly moisturizing butter from the seeds of this palm

tree, which is very efficient at repairing and renewing

damaged hair. The value of these seeds is seven

times greater than that of this palm tree’s wood. As

such, people in the Amazon can generate seven times

more economic value by preserving the murumuru

tree than cutting it. Businesses are taking notice.

Natura, a Brazilian cosmetics firm, is collaborating

with Amazonian Indigenous people to ethically source

murumuru butter for a variety of hair care products,

using their traditional farming techniques. This

mutually beneficial collaboration means indigenous

communities are regenerating themselves and the

planet along three complementary dimensions:

economic, socio-cultural and environmental.

4 But it’s not just natural ecosystems that can benefit

from prioritizing regeneration. Human ecosystems,

too, stand to benefit. Regenerative businesses also

strive to boost the health and vitality of individuals

and communities, especially in aging societies.

Take Japan, a country that is aging rapidly. 30% of

its population is already over 65. The average life

expectancy of its citizens is 84 years. Sadly, longevity

doesn’t promise vitality.

5 Meiji Yasuda is Japan’s oldest largest life

insurance firm. During Covid-19, the firm realized that

its true mission should be to boost people’s vitality

rather than protect them from death. In April 2020,

the firm launched a 10-year plan to evolve the life

insurance firm into a life regeneration company. This

strategy calls for prolonging the healthy life expectancy

of its clients and vitalizing local communities across

Japan where the firm operates. Meiji Yasuda is

investing in new partnerships and technologies

to promote preventive healthcare in Japan. For

instance, it teamed up with the National Cerebral and

Cardiovascular Center in Japan to develop new digital

tools that can help its clients anticipate and prevent

cardiovascular problems.

6 To get buy-in from internal and external

stakeholders, businesses should explain how

their triple regeneration strategy – the synergistic

revitalization of people, places and the planet –

could yield great economic and social value for all

stakeholders. Visionary food companies and apparel

makers like Danone, General Mills, Eileen Fisher,

Illycaffè and Patagonia are investing in regenerative

agriculture. They are doing it not only because it

drastically reduces water use and emissions, boosts

soil fertility and improves animal welfare, but also

because it enhances the livelihoods of financially-

challenged farmers.

7 Promising place-based economic development

initiatives exist in disadvantaged communities

across the US that use a holistic approach to

regenerate people, places and the biodiversity

altogether. By joining these initiatives, businesses

can accelerate their own transition to a regenerative

model. For instance, Reimagine Appalachia (RI) is a

multi-stakeholder coalition that aims to revitalize

abandoned coal mines and restore the natural

ecosystems in Appalachia. RI is supporting the

Appalachian Regional Reforestation Initiative, while

also creating jobs and economic opportunities in the

region.

8 Given the climate urgency, it is time that

businesses think and act beyond sustainability. They

must evolve into regenerative businesses that renew,

restore and grow people, places and the planet

synergistically.

Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.

In the fragment of paragraph 2 “regenerative firms seek to boost the health and vitality of people, places and the planet simultaneously”, the term “simultaneously” means

 

Provas

Questão presente nas seguintes provas

Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth

1 Sustainability is out, regeneration is in. According

to a 2019 survey by ReGenFriends, nearly 80%

of US consumers prefer “regenerative” brands to

“sustainable” brands. Gen Y and Z consumers find

the notion of “sustainability” too passive. They want

to buy from regenerative businesses that embody

and practice the three noble qualities found in all

living systems: renewal, restoration and growth.

Regeneration goes beyond sustainability by creating

a deeper and wider socioeconomic impact.

2 Sustainable brands strive to just do less harm

to the planet. Regenerative businesses go beyond

sustainability and fight to do more good to society

and the planet. Specifically, regenerative firms seek

to boost the health and vitality of people, places and

the planet simultaneously in a synergistic manner.

In doing so, there is a growing body of evidence to

suggest that regenerative businesses can achieve

far better financial performance and impact than their

sustainability-focused peers.

3 In the Amazon, we find an example of how

regeneration works in practice. The murumuru is

a palm tree that grows in the Amazon forest. The

Amazon’s indigenous peoples chop this palm tree

down and use its wood to produce and sell items

such as brooms. As it happens, we can obtain a

highly moisturizing butter from the seeds of this palm

tree, which is very efficient at repairing and renewing

damaged hair. The value of these seeds is seven

times greater than that of this palm tree’s wood. As

such, people in the Amazon can generate seven times

more economic value by preserving the murumuru

tree than cutting it. Businesses are taking notice.

Natura, a Brazilian cosmetics firm, is collaborating

with Amazonian Indigenous people to ethically source

murumuru butter for a variety of hair care products,

using their traditional farming techniques. This

mutually beneficial collaboration means indigenous

communities are regenerating themselves and the

planet along three complementary dimensions:

economic, socio-cultural and environmental.

4 But it’s not just natural ecosystems that can benefit

from prioritizing regeneration. Human ecosystems,

too, stand to benefit. Regenerative businesses also

strive to boost the health and vitality of individuals

and communities, especially in aging societies.

Take Japan, a country that is aging rapidly. 30% of

its population is already over 65. The average life

expectancy of its citizens is 84 years. Sadly, longevity

doesn’t promise vitality.

5 Meiji Yasuda is Japan’s oldest largest life

insurance firm. During Covid-19, the firm realized that

its true mission should be to boost people’s vitality

rather than protect them from death. In April 2020,

the firm launched a 10-year plan to evolve the life

insurance firm into a life regeneration company. This

strategy calls for prolonging the healthy life expectancy

of its clients and vitalizing local communities across

Japan where the firm operates. Meiji Yasuda is

investing in new partnerships and technologies

to promote preventive healthcare in Japan. For

instance, it teamed up with the National Cerebral and

Cardiovascular Center in Japan to develop new digital

tools that can help its clients anticipate and prevent

cardiovascular problems.

6 To get buy-in from internal and external

stakeholders, businesses should explain how

their triple regeneration strategy – the synergistic

revitalization of people, places and the planet –

could yield great economic and social value for all

stakeholders. Visionary food companies and apparel

makers like Danone, General Mills, Eileen Fisher,

Illycaffè and Patagonia are investing in regenerative

agriculture. They are doing it not only because it

drastically reduces water use and emissions, boosts

soil fertility and improves animal welfare, but also

because it enhances the livelihoods of financially-

challenged farmers.

7 Promising place-based economic development

initiatives exist in disadvantaged communities

across the US that use a holistic approach to

regenerate people, places and the biodiversity

altogether. By joining these initiatives, businesses

can accelerate their own transition to a regenerative

model. For instance, Reimagine Appalachia (RI) is a

multi-stakeholder coalition that aims to revitalize

abandoned coal mines and restore the natural

ecosystems in Appalachia. RI is supporting the

Appalachian Regional Reforestation Initiative, while

also creating jobs and economic opportunities in the

region.

8 Given the climate urgency, it is time that

businesses think and act beyond sustainability. They

must evolve into regenerative businesses that renew,

restore and grow people, places and the planet

synergistically.

Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.

In the sentence of paragraph 1 “Regeneration goes beyond sustainability by creating a deeper and wider socioeconomic impact.”, the words “deeper” and “wider” are formed by the addition of a suffix.

The same suffix is found in

 

Provas

Questão presente nas seguintes provas

Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth

1 Sustainability is out, regeneration is in. According

to a 2019 survey by ReGenFriends, nearly 80%

of US consumers prefer “regenerative” brands to

“sustainable” brands. Gen Y and Z consumers find

the notion of “sustainability” too passive. They want

to buy from regenerative businesses that embody

and practice the three noble qualities found in all

living systems: renewal, restoration and growth.

Regeneration goes beyond sustainability by creating

a deeper and wider socioeconomic impact.

2 Sustainable brands strive to just do less harm

to the planet. Regenerative businesses go beyond

sustainability and fight to do more good to society

and the planet. Specifically, regenerative firms seek

to boost the health and vitality of people, places and

the planet simultaneously in a synergistic manner.

In doing so, there is a growing body of evidence to

suggest that regenerative businesses can achieve

far better financial performance and impact than their

sustainability-focused peers.

3 In the Amazon, we find an example of how

regeneration works in practice. The murumuru is

a palm tree that grows in the Amazon forest. The

Amazon’s indigenous peoples chop this palm tree

down and use its wood to produce and sell items

such as brooms. As it happens, we can obtain a

highly moisturizing butter from the seeds of this palm

tree, which is very efficient at repairing and renewing

damaged hair. The value of these seeds is seven

times greater than that of this palm tree’s wood. As

such, people in the Amazon can generate seven times

more economic value by preserving the murumuru

tree than cutting it. Businesses are taking notice.

Natura, a Brazilian cosmetics firm, is collaborating

with Amazonian Indigenous people to ethically source

murumuru butter for a variety of hair care products,

using their traditional farming techniques. This

mutually beneficial collaboration means indigenous

communities are regenerating themselves and the

planet along three complementary dimensions:

economic, socio-cultural and environmental.

4 But it’s not just natural ecosystems that can benefit

from prioritizing regeneration. Human ecosystems,

too, stand to benefit. Regenerative businesses also

strive to boost the health and vitality of individuals

and communities, especially in aging societies.

Take Japan, a country that is aging rapidly. 30% of

its population is already over 65. The average life

expectancy of its citizens is 84 years. Sadly, longevity

doesn’t promise vitality.

5 Meiji Yasuda is Japan’s oldest largest life

insurance firm. During Covid-19, the firm realized that

its true mission should be to boost people’s vitality

rather than protect them from death. In April 2020,

the firm launched a 10-year plan to evolve the life

insurance firm into a life regeneration company. This

strategy calls for prolonging the healthy life expectancy

of its clients and vitalizing local communities across

Japan where the firm operates. Meiji Yasuda is

investing in new partnerships and technologies

to promote preventive healthcare in Japan. For

instance, it teamed up with the National Cerebral and

Cardiovascular Center in Japan to develop new digital

tools that can help its clients anticipate and prevent

cardiovascular problems.

6 To get buy-in from internal and external

stakeholders, businesses should explain how

their triple regeneration strategy – the synergistic

revitalization of people, places and the planet –

could yield great economic and social value for all

stakeholders. Visionary food companies and apparel

makers like Danone, General Mills, Eileen Fisher,

Illycaffè and Patagonia are investing in regenerative

agriculture. They are doing it not only because it

drastically reduces water use and emissions, boosts

soil fertility and improves animal welfare, but also

because it enhances the livelihoods of financially-

challenged farmers.

7 Promising place-based economic development

initiatives exist in disadvantaged communities

across the US that use a holistic approach to

regenerate people, places and the biodiversity

altogether. By joining these initiatives, businesses

can accelerate their own transition to a regenerative

model. For instance, Reimagine Appalachia (RI) is a

multi-stakeholder coalition that aims to revitalize

abandoned coal mines and restore the natural

ecosystems in Appalachia. RI is supporting the

Appalachian Regional Reforestation Initiative, while

also creating jobs and economic opportunities in the

region.

8 Given the climate urgency, it is time that

businesses think and act beyond sustainability. They

must evolve into regenerative businesses that renew,

restore and grow people, places and the planet

synergistically.

Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.

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