Of all the Portuguese private airlines that for many years competed with TAP Air Portugal (the Portuguese owned state airline) only Portugália Airlines (PGA) resisted the hegemony of the Portuguese flag carrier until it was bought by TAP itself. Portugália Airlines, a private airline, managed to maintain its operation, even against the power of the state company. This case study shows how PGA operated certain routes (here the Turin example, in Italy) as a survival strategy. The approach is exploratory and based on an observational description of facts. In view of the recent events caused by COVID 19, the pandemic has brought about a change in business models, also providing the warning that anyone who does not have a clear strategy, dies at birth. The case study leaves some interesting clues to explore.

Sustainability reports seek to communicate the performance of organizations in the Environmental, Social and Governance (ESG) dimensions in line with the Sustainable Development Goals of the United Nations. Since there is no homogeneity of criteria among the various companies, even in the same sector, the several methodologies seeks to establish specific disclosure standards on ESG factors that facilitate communication between companies and investors about relevant and useful information for decisions through the identification of material and immaterial factors for each of the sectors. Information is material if its omission or misstatement influences people's decisions – likewise, information is immaterial if its omission or misstatement makes little or no difference to the decision-making process. In an ESG context, something is defined as material if it is reasonably likely to affect a company's financial condition or operating performance in terms of the impact it has on its value chain. There are two objectives of this study, first, to identify the main ESG factors that impact companies and that are at the heart of a resource-efficient sustainability strategy through the application of the materiality matrix, second, to envision that after this identification, the company it can optimize its strategic orientation and direct internal management in responding to material issues. This is a descriptive research with a qualitative approach, using bibliographical, normative and documental sources. The study made it possible to analyze and conclude on the importance of the correct diagnosis of material and immaterial factors in the elaboration of the materiality matrix in a banking institution with an impact on the value chain and on the real contribution to the objectives of sustainable development.

Corporate social responsibility (CSR) is an expression used by companies to show that they are aware that their role in society or in the community in which they operate is not just to seek profit.According to the European Commission (2011), corporate social responsibility is defined as "the responsibility of companies for the impact they have on society.The pandemic has challenged many companies and economies and affected millions of people, emphasizing the need for collaboration and alignment between economic activity and human needs. It is time for all companies to put into practice actions that honor the purpose and organizational values that are intrinsic to their “personality” and that reflect the willingness to work with others to solve the great problems of our world, simultaneously building and building trust. much needed in our society.To analyze the challenges facing social responsibility practices, a qualitative methodology was used, through the literature review method, using various sources: scientific articles, legislation and other technical-scientific documentation.This descriptive article contributed to the debate in which CSR is a matter of attitude, apart from the fact that each company does what it can according to its resources; because it is not a matter of social action, but of social responsibility. The social responsibility is a more global and larger concept than social action.The main conclusion suggests that the actions that business leaders take today will be decisive so that, in the near future, they can look back and feel proud and satisfied with what they have done. What is done today, in terms of social responsibility, will define the value and reputation of the company, strengthening its purpose and values. It is therefore an investment worth betting on.The Sustainable Development Goals (SDG) are also an opportunity for companies to expand Corporate Social Responsibility (CSR), an initiative that constitutes one of the global efforts to translate sustainable development into something concrete and measurable.

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The pandemic showed that any sector of economic activity should never underestimate the external environment, which in itself is an uncontrollable variable, thus leading companies to demonstrate flexibility and adaptability, without losing sight of the focus of profitability. There are no miracle recipes, but reinventing the business model is a matter of survival for companies. We live in the “age of experience,” where customers continue to be the focus of business strategy. That's why it is imperative to ensure business continuity through preparation, response, and recovery from these incidents. This is the purpose of the ISO 22301 standard in helping organizations to minimize the risk associated with disruptive events, specifying the necessary requirements to plan, implement, monitor, and continuously improve a management system that allows quickly and effectively to respond to the challenges that may affect the organization. Once business continuity is assured, marketing has the path open to exercise its main objective: to create value for the customer of the new normal.