Governança Corporativa e ESG: Tendências e Práticas
DOI:
https://doi.org/10.24883/eagleSustainable.v14i.465Palavras-chave:
Governança Corporativa (GC), Práticas Ambientais, Sociais e de Governança (ASG), Indicadores de Sustentabilidade, Revisão Sistemática da Literatura, Diversidade no ConselhoResumo
Objetivo: Este estudo visou explorar a integração entre Governança Corporativa (GC) e práticas de Environmental, Social, and Governance (ESG), buscando entender seu impacto nos indicadores ESG e na sustentabilidade corporativa. Pretende-se evidenciar a relevância de práticas de GC alinhadas aos critérios ESG.
Metodologia/abordagem: Adotou-se uma revisão sistemática da literatura de artigos de alto impacto publicados entre 2018 e 2023, focando em atributos de GC e indicadores ESG relevantes.
Originalidade/Relevância: Identificou-se que práticas de GC alinhadas a ESG melhoram os indicadores de sustentabilidade, destacando a importância da diversidade de gênero no conselho e comitês de sustentabilidade.
Principais conclusões: O estudo contribui teoricamente para a literatura de GC e ESG, oferecendo insights práticos para a implantação de práticas sustentáveis e sugerindo um caminho para liderança em sustentabilidade.
Contribuições teóricas/metodológicas: Este documento pretende contribuir para a teoria da administração e contabilidade, destacando a integração entre GC e ESG como essencial para a sustentabilidade corporativa.
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