Anais
Resumo do trabalho
Gestão Socioambiental · A Gestão e os Objetivos do Desenvolvimento Sustentável (ODSs)
Título
Mapping the Knowledge Domain of ESG-SDGs Integration: A Comprehensive Bibliometric of Sustainable Development, Patterns, and Future Research Frontiers
Palavras-chave
Environmental, Social and Governance
Sustainable Development Goals
Bibliometrics
Autores
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Anderson Antônio de LimaCENTRO UNIVERSITÁRIO SENAC
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Heidy Rodriguez RamosUNIVERSIDADE NOVE DE JULHO (UNINOVE)
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Thiago de Luca Santana RibeiroUNIVERSIDADE NOVE DE JULHO (UNINOVE)
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Genésio Renovato da Silva NetoUNIVERSIDADE NOVE DE JULHO (UNINOVE)
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Claudia Maria da Silva BezerraUNIVERSIDADE NOVE DE JULHO (UNINOVE)
Resumo
Introdução
The contemporary concept of sustainable development has gained momentum with the UN's 2015 SDGs agenda, pressuring companies to align operations with social expectations. ESG criteria integration strengthens corporate sustainability performance, though methodological gaps exist in current literature. The 17 interconnected SDGs reflect sustainable development complexity, requiring systematic approaches beyond profit to incorporate social and environmental responsibility as fundamental business model parts, resulting in the "triple bottom line" success measurement.
Problema de Pesquisa e Objetivo
Literature lacks comprehensive studies mapping ESG-SDGs knowledge domain emergence and evolution, nor identifies knowledge frontiers regarding theme relationships. Existing reviews focus solely on ESG or SDGs without addressing inter-thematic relationships. This research seeks to answer how the ESG-SDGs knowledge field emerged and evolved, and what are the knowledge frontiers. The objective systematizes the knowledge domain about ESG-SDGs relationships to map emergence, evolution, and knowledge frontiers of these interconnected themes.
Fundamentação Teórica
ESG emerged in early 1990s as innovative portfolio risk management, integrating environmental, social, governance factor analysis. By 2021, over 70 countries and 500 organizations adopted ESG reporting. SDGs, established by UN in 2015, consist of 17 comprehensive goals addressing poverty, inequality, climate change. The 1987 Brundtland Commission defined sustainable development as meeting present needs without compromising future generations' capacity. ESG practices generate shareholder value, positive performance impacts, and stakeholder relationships.
Discussão
Bibliometric analysis revealed five theoretical clusters through co-citation and ten clusters through bibliographic coupling. Key findings include: stakeholder engagement importance in ESG adoption, firm theory and agency theory influences on company value, sustainable business models integration, positive ESG effects on financial performance, and institutional factors' impact on sustainability reporting. The analysis demonstrates ESG-SDGs integration requires fundamental organizational transformation encompassing culture, governance, strategy, and operations beyond technical implementation.
Conclusão
This study provides comprehensive mapping of ESG-SDGs knowledge domain, revealing dynamic field with significant implications. Five theoretical clusters through co-citation and ten through bibliographic coupling demonstrate multifaceted ESG-SDGs relationships. Successful integration requires organizational transformation encompassing culture, governance, strategy, operations. The interconnected SDGs and holistic ESG perspective create synergistic opportunities amplifying positive impacts while creating shared value. Future research requires continued collaboration between researchers, practiti
Contribuição / Impacto
This study provides comprehensive ESG-SDGs knowledge domain mapping, revealing dynamic, rapidly expanding field with significant theoretical and practical implications. Contributes operational framework for systematic ESG-SDGs integration across five modules: Strategic Alignment, Governance & Oversight, Operational Excellence, Performance Measurement, Communication & Transparency. Identifies robust research agenda addressing critical gaps and emerging opportunities. Framework enables organizations to systematically align environmental, social, governance practices with sustainable development
Referências Bibliográficas
Adams, C. A. (2017). Creating value through integrated reporting: A stakeholder perspective. Sustainability Accounting, Management and Policy Journal, 8(4), 423-446. https://doi.org/10.1108/SAMPJ-02-2016-0007
Birindelli, G., Dell'Atti, S., Iannuzzi, A. P., & Savioli, M. (2018). Composition and activity of the board of directors: Impact on ESG performance in the banking system. Sustainability, 10(12), 4699. https://doi.org/10.3390/su10124699
Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainabl
Birindelli, G., Dell'Atti, S., Iannuzzi, A. P., & Savioli, M. (2018). Composition and activity of the board of directors: Impact on ESG performance in the banking system. Sustainability, 10(12), 4699. https://doi.org/10.3390/su10124699
Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainabl