Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance
Abstract In a corporate sustainability context, scholars have been studying internal and external relations provided by Environmental, Social, and Governance (ESG) criteria, mostly from the organizational perspective. Therefore, the main objective of this paper is to map and analyze the literature o...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Nature
2023-07-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-023-01919-0 |
| _version_ | 1797779004584886272 |
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| author | Anrafel de Souza Barbosa Maria Cristina Basilio Crispim da Silva Luiz Bueno da Silva Sandra Naomi Morioka Vinícius Fernandes de Souza |
| author_facet | Anrafel de Souza Barbosa Maria Cristina Basilio Crispim da Silva Luiz Bueno da Silva Sandra Naomi Morioka Vinícius Fernandes de Souza |
| author_sort | Anrafel de Souza Barbosa |
| collection | DOAJ |
| description | Abstract In a corporate sustainability context, scholars have been studying internal and external relations provided by Environmental, Social, and Governance (ESG) criteria, mostly from the organizational perspective. Therefore, the main objective of this paper is to map and analyze the literature on the impacts of integrating ESG criteria on corporate sustainability performance from different points of view. The methodology used followed the Preferred Report Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, corroborated by a critical analysis. The results indicate that the integration of ESG criteria, observed from different perspectives, strengthens corporate sustainability performance. They also revealed narrowing gaps in the literature regarding methodological analysis. Most of the papers in the analyzed sample use company-level data and employ regression analysis in their analysis. The present study concludes that companies, regardless of nationality, follow the guidelines of ESG criteria integration and such procedure brings several benefits. It points to the lack of more confirmatory research approaches from a workers’ perspective, as the interest remains in the economic-environmental realm from the organizations’ point of view. The absence of such evidence points to a gap in the literature that suggests the need for new study initiatives. |
| first_indexed | 2024-03-12T23:25:31Z |
| format | Article |
| id | doaj.art-c2c7933422204477806f8ada60e0aef2 |
| institution | Directory Open Access Journal |
| issn | 2662-9992 |
| language | English |
| last_indexed | 2024-03-12T23:25:31Z |
| publishDate | 2023-07-01 |
| publisher | Springer Nature |
| record_format | Article |
| series | Humanities & Social Sciences Communications |
| spelling | doaj.art-c2c7933422204477806f8ada60e0aef22023-07-16T11:12:26ZengSpringer NatureHumanities & Social Sciences Communications2662-99922023-07-0110111810.1057/s41599-023-01919-0Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performanceAnrafel de Souza Barbosa0Maria Cristina Basilio Crispim da Silva1Luiz Bueno da Silva2Sandra Naomi Morioka3Vinícius Fernandes de Souza4Federal University of ParaíbaFederal University of ParaíbaFederal University of ParaíbaFederal University of ParaíbaUniversity of BrasíliaAbstract In a corporate sustainability context, scholars have been studying internal and external relations provided by Environmental, Social, and Governance (ESG) criteria, mostly from the organizational perspective. Therefore, the main objective of this paper is to map and analyze the literature on the impacts of integrating ESG criteria on corporate sustainability performance from different points of view. The methodology used followed the Preferred Report Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, corroborated by a critical analysis. The results indicate that the integration of ESG criteria, observed from different perspectives, strengthens corporate sustainability performance. They also revealed narrowing gaps in the literature regarding methodological analysis. Most of the papers in the analyzed sample use company-level data and employ regression analysis in their analysis. The present study concludes that companies, regardless of nationality, follow the guidelines of ESG criteria integration and such procedure brings several benefits. It points to the lack of more confirmatory research approaches from a workers’ perspective, as the interest remains in the economic-environmental realm from the organizations’ point of view. The absence of such evidence points to a gap in the literature that suggests the need for new study initiatives.https://doi.org/10.1057/s41599-023-01919-0 |
| spellingShingle | Anrafel de Souza Barbosa Maria Cristina Basilio Crispim da Silva Luiz Bueno da Silva Sandra Naomi Morioka Vinícius Fernandes de Souza Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance Humanities & Social Sciences Communications |
| title | Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance |
| title_full | Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance |
| title_fullStr | Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance |
| title_full_unstemmed | Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance |
| title_short | Integration of Environmental, Social, and Governance (ESG) criteria: their impacts on corporate sustainability performance |
| title_sort | integration of environmental social and governance esg criteria their impacts on corporate sustainability performance |
| url | https://doi.org/10.1057/s41599-023-01919-0 |
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