Corporate Social Responsibility (CSR) has stood out as a significant strategic differentiator for cosmetics companies. In a highly competitive and image-sensitive market, companies in this sector are realizing the benefits of adopting socially responsible practices in their operations. The main objective of this work is to discuss CSR practices, developed by companies in the perfumery and cosmetics sector, Grupo Natura & Co and Grupo O Boticário, based on the Global Reporting Initiative (GRI) reports for the year 2022. As well as, point out how practices are aligned with the Sustainable Development Goals (SDGs) and Environmental, Social and Governance (ESG) principles. Natura & Co stands out for its business model based on Relationship Selling, which not only promotes the generation of decent income, but also addresses social issues such as combating inequalities and supporting women. Grupo Boticário continues to adhere to guidelines such as GRI 2-28, highlighting the continuous search for active contribution to sustainable development in its sector. The aim is, therefore, to promote reflections and analyze the impacts of such practices within organizations and the environment. From this perspective, CSR can be a crucial differentiating factor. Companies that stand out for their ethical and sustainable practices can gain a competitive advantage, conquering new market segments and maintaining the loyalty of existing customers.
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