Temas emergentes em ESG: uma revisão da literatura
DOI:
https://doi.org/10.58899/TCE-GO.v3i6-art10Palavras-chave:
ESG, Métricas, SRI, Revisão de literaturaResumo
Artigo traz revisão da literatura acerca do tema ESG e as contribuições principais da produção acadêmica. Primeiramente, fornece um mapeamento da bibliografia na tentativa de identificar uma atenção acadêmica desproporcional sobre a pesquisa na área, o que contribui para uma desconexão significativa entre os diferentes temas de pesquisa do SRI e ESG e, por consequência, um desvio em relação ao objetivo final do SRI, que é tornar a empresa mais ética e sustentável aos stakeholders. Em segundo lugar, aponta novos insights sobre a importância das métricas ESG por meio de um panorama sobre a os termos que compõe o conceito, abordando sua evolução conceitual de forma longitudinal, além de identificar as principais publicações acadêmicas e autores que abordam o tema e, finalmente, mapear oportunidades de estudos futuros e direcionamento das pesquisas sobre o tema na literatura acadêmica.
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