Emerging Issues in ESG: a review of the literature

Authors

  • Ronaldo Akiyoshi Nagai UnG - Universidade de Guarulhos; FIA/USP - Fundação Instituto de Administração; FIPECAFI/USP - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras.

DOI:

https://doi.org/10.58899/TCE-GO.v3i6-art10

Keywords:

ESG, Métricas, SRI, Revisão de literatura

Abstract

This article brings review of the literature on the theme ESG and the main contributions of academic production. First, it provides a mapping of the bibliography in an attempt to identify a disproportionate academic attention on research in the area, which contributes to a significant disconnection between the different research themes of SRI and ESG and, consequently, a deviation from the final objective of Sri, which is to make the company more ethical and sustainable to stakeholders. Secondly, it points out new insights on the importance of ESG metrics through an overview of the terms that make up the concept, addressing its conceptual evolution longitudinally, in addition to identifying the main academic publications and authors that address the theme and, finally, mapping opportunities for future studies and directing research on the subject in academic literature.

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Author Biography

Ronaldo Akiyoshi Nagai, UnG - Universidade de Guarulhos; FIA/USP - Fundação Instituto de Administração; FIPECAFI/USP - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras.

Doutorando em Administração e Mestre em Administração pela Universidade de São Paulo - FEA/USP. Pós-graduação em Gestão de Projetos. Advogado, contador e perito contábil. Gerente de Projetos PMP certificado pelo PMI - Project Management Institute. Especialista em regulação de transportes pela Artesp - autarquia estadual - atuando com project finance. É docente em gestão de negócios, contabilidade e Custos na UnG - Universidade de Guarulhos, e na FIA/USP - Fundação Instituto de Administração e FIPECAFI/USP - Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras. Professor Colaborador dos programas de MBA internacional da University of Illinois at Urbana-Champaign.

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Published

2023-04-08