ESG practices: the key to organizational sustainability

Concilium Pub Date : 2024-04-12 DOI:10.53660/clm-3227-24g16
M. Amaral, I. A. V. Willerding, É. M. Lapolli
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Abstract

The study addresses the relevance of ESG practices as key to organizational sustainability, generating long-term value, improving efficiency, and managing risks. The research focuses on the question of how ESG practices contribute to organizational sustainability, requiring an understanding of the integration of ESG dimensions into corporate strategies and their impact on sustainability. Using an integrative systematic review, the study provides a comprehensive view of research on ESG practices and organizational sustainability, highlighting a growing academic and corporate interest in this area. The analysis reveals that, despite the recognition of the benefits of ESG practices, there is a gap in understanding how these are implemented daily and the challenges faced by organizations. Furthermore, the absence of studies on the ideal balance between ESG practices to optimize organizational sustainability is emphasized. It concludes with the need for more research to elucidate the specific contribution of ESG practices to organizational sustainability, suggesting a positive movement towards their integration into business strategies, under the aegis of greater regulatory guidance and transparency in ESG reporting.
环境、社会和公司治理实践:组织可持续性的关键
本研究探讨了环境、社会和公司治理实践作为组织可持续性、创造长期价值、提高效率和管理风险的关键的相关性。研究的重点是环境、社会和公司治理实践如何促进组织的可持续发展,要求了解环境、社会和公司治理方面与企业战略的结合及其对可持续发展的影响。本研究采用综合系统回顾的方法,对环境、社会和公司治理实践与组织可持续发展的研究进行了全面梳理,凸显了学术界和企业对这一领域日益浓厚的兴趣。分析表明,尽管人们认识到了环境、社会和公司治理实践的益处,但在了解这些实践的日常实施方式和组织面临的挑战方面还存在差距。此外,报告还强调了缺乏对环境、社会和公司治理做法之间理想平衡的研究,以优化组织的可持续发展。报告最后指出,有必要开展更多研究,以阐明环境、社会和公司治理做法对组织可持续性的具体贡献,并建议在加强监管指导和提高环境、社会和公司治理报告透明度的支持下,积极将环境、社会和公司治理做法纳入企业战略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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