SOLAR ENERGY AS SOCIOTECHNICAL INFRASTRUCTURE: INSTITUTIONAL GOVERNANCE, INFORMATION SYSTEMS, AND FISCAL POLICY IN THE ENERGY TRANSITION

Abstract

Solar photovoltaic energy transcends the technical dimension and consolidates itself as a strategic socio-technical infrastructure for organizational efficiency. This study analyzes the implementation of a photovoltaic system in an urban club under a multidisciplinary approach that articulates governance, information systems, and knowledge management. The methodology integrated document analysis, feasibility simulations, and forty-five hours of structured observation, confronting technical data with the social dynamics of the organization. The results indicate that distributed generation enhances management by promoting organizational datafication, converting energy flows into strategic assets for decision-making. This integration improves transparency, reduces asymmetries between sectors, and allows for granular monitoring of consumption patterns. It was found that the effectiveness of tax incentives and the regulatory framework (Law No. 14,300/2022) depends on the maturity of digital monitoring systems and solid governance. It can be concluded that solar energy operates as a complex network that redefines the relationship between infrastructure and territory, constituting an essential basis for the energy transition and for the consolidation of smart and sustainable urban environments.