ESG Law Review最新文献

{"title":"Environmental, Social And Governance (ESG): A Bibliometric Review Study","authors":"Thiago de Luca Ribeiro, Anderson Antônio de Lima","doi":"10.37497/esg.v6i1.1571","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1571","url":null,"abstract":"Objective: The aim of this study was to map and analyze the main basic and frontier theoretical currents about international research in Environmental, Social and Governance (ESG). Additionally, we also analyzed which authors, journals and countries are most active in international ESG research. \u0000Method: We performed a bibliometric analysis focused on co-citation and bibliographic coupling analysis, with exploratory factor analysis techniques and graphic mapping through clustering. Our sample included 405 articles published until December 2021 and indexed in the Web of Science database. \u0000Results: Through co-citation analysis, we identified 5 research streams, being a) Influence of Organizational Theories on ESG; b) Organizational competitiveness; c) Impact of ESG on financial performance; d) Corporate Social Responsibility; and e) Stakeholder Theory. Through the pairing analysis, we identified 6 theoretical frontier currents, namely: a) sustainable investments; b) Transparency and administrative council; c) Effects of ESG; d) Relationships between financial performance and corporate social performance; e) Relationship between shareholders and ESG; and f) Risks and ESG. \u0000Originality: As far as we know, this is the most complete bibliometric study on ESG research, covering both basic and frontier theoretical currents. \u0000Theoretical/methodological contributions: We identify in this work 5 theoretical currents that helped to found and develop ESG research as a scientific (historical) field and point out 6 emerging theoretical currents that help to understand where ESG research is advancing today (border).","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114661554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Academic Literature on Compliance Programs, ESG, Corporate Governance, Fraud Prevention, Human Rights, Corruption, Data Protection, and SDGs","authors":"Esg Law Review","doi":"10.37497/esg.v5issue.1614","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1614","url":null,"abstract":"This academic summary provides an overview of key themes in recent open-access articles pertaining to compliance programs, environmental, social, and governance (ESG) practices, corporate governance, fraud prevention, human rights, corruption, data protection, and Sustainable Development Goals (SDGs) as set forth by the United Nations. Scholars have extensively explored the significance of compliance programs in organizations, evaluating their role in ensuring ethical practices, legal adherence, and risk mitigation. Additionally, research has focused on the adoption and impact of ESG strategies, addressing their influence on corporate decision-making, sustainability, and stakeholder engagement. Corporate governance remains a vital area of investigation, investigating board structures, executive compensation, and the effectiveness of governance mechanisms in enhancing firm performance and accountability. Simultaneously, efforts to combat fraud and corruption have led to analyses of fraud detection techniques, whistleblowing systems, and anti-corruption measures. The literature also highlights the evolving landscape of data protection, emphasizing regulatory developments, privacy frameworks, and organizational responsibilities in safeguarding data. Furthermore, there is a growing emphasis on the integration of human rights principles into business practices, exploring the implications of human rights violations and strategies for promoting responsible corporate behavior. Lastly, articles have explored the alignment of corporate practices with the SDGs, examining businesses' contributions to global sustainability goals.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121516705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public Value Creation: The Essence of Strategic Management in Public Administration","authors":"M. Moore","doi":"10.37497/esg.v5issue.1596","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1596","url":null,"abstract":"This insight highlights the concept of creating public value by public managers through the assets entrusted to them by the public, including public money, authority to regulate private actors, and the pre-existing public spirit. To achieve this, public managers need to have entrepreneurial skills and a restless, value-seeking imagination to identify and exploit opportunities for public welfare. However, this management style requires a full understanding and adherence to democratic legitimation and public accountability processes. Finally, I emphasizes the importance of public managers focusing on creating public value, as it provides a framework for effective public service delivery and the advancement of the common good.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125494024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of ESG Practices on the Actualization of Fundamental Rights in the Business Sphere: A Deductive Investigation","authors":"Ludmilla Ludwig Aires Valenga Krindges, Marcos Alves Da Silva","doi":"10.37497/esg.v5issue.1608","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1608","url":null,"abstract":"Objective: This research endeavors to explore the topic of fundamental rights within the business milieu, specifically focusing on ESG (Environmental, Social, and Governance) practices. The objective is to investigate the interconnectedness between the application of such practices and the realization of fundamental rights within companies. The study employs a deductive methodology, based on an extensive review of relevant literature, academic sources, informative articles, and pertinent legislation. \u0000Methodology: The research adopts a deductive approach, drawing on a comprehensive review of scholarly works, informative articles, and relevant legislation. \u0000Results: The findings of this research demonstrate that the adoption and implementation of ESG practices can indeed be correlated with the actualization of fundamental rights within the business environment. From certain perspectives, a harmonization and fortification of objectives can be discerned. \u0000Conclusions: The conclusions indicate that the integration and adherence to ESG practices can contribute significantly to the realization of fundamental rights in the business sphere. This alignment can foster sustainability, ethical conduct, and respect for human rights. It underscores the imperative for companies to develop robust policies and strategies that encompass ESG principles and align with international standards and guidelines. \u0000Overall, this research enriches the understanding of the interplay between ESG practices and fundamental rights within the business context. It provides valuable insights into the potential benefits and challenges associated with the implementation of ESG practices and emphasizes the pivotal role of corporate responsibility in safeguarding fundamental rights.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129894443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Driving Competitive Advantage in Cleantech Companies: A Model of Smart Regulation, Organizational Agility, and Technological Innovation","authors":"M. Noronha, J. Martins, Tamires Lietti, Rosemeire de Souza Vieira Silva","doi":"10.37497/esg.v6i1.1595","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1595","url":null,"abstract":"Context: Organizational environments have undergone major changes in the face of technological innovation advances in the industrial sectors. Looking at this context, technology startups have used increasingly technological and digital resources to delivery services and products with low or zero impact to the environment. \u0000 Objective: The paper aims to present a propositional model that encompasses the theoretical lenses of Organizational Agility (OA) by boosting Diffusion of Technological Innovation (DTI) in companies and clean technology to obtain Competitive Advantage (CV). \u0000 Methodology: A multiple case study with a qualitative approach was carried out with Cleantech organizations, supported by 22 semi-structured interviews from 17 clean technology companies in the areas of ​​renewable energy, energy efficiency and commercialization in addition to water treatment. The results were supported by the content analysis technique. \u0000 Results: The AO can potentialize the DTI to achieve competitive advantage. Behind this, new categories were founded in this research: Agile Culture Values as a background for Digital Transformation to create a Smart Regulation to promote technological innovation in products and services at companies with sustainable solutions. \u0000 Contribution: This article contributes with a new model matching by the perspective of OA modify the positioning of managers and founders, to amplify the diffuser scenario of innovation and technology in the organization, reverberating in new market positions. The scientific contribution lists a research program based on the emerging categories of work, flowing into advances in the research field of Cleantech Organizations.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126013829","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Compliance in The Judiciary: Practical Considerations on Compliance Programs Applied to Courts of Justice","authors":"José Laurindo De Souza Netto, Augusto Cesar Piaskoski, Adriane Garcel","doi":"10.37497/esg.v5issue.1607","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1607","url":null,"abstract":"The objective of this study is to present and discuss issues related to the implementation of compliance programs within the entities that comprise the Public Administration, particularly those within the Judiciary. \u0000Methodology: The methodology employed involves an analysis of compliance programs in courts of justice, divided into two specific approaches. Firstly, introductory concepts regarding compliance and its utilization within the Judiciary will be explored. Subsequently, practical parameters for developing these programs within courts of justice will be defined, linking them to the current public law regulations applicable to these entities. Additionally, the possibility of developing internal self-regulation structures will be considered, anticipating the potential establishment of integrity policies by courts of justice that will guide the activities of their staff and collaborators. \u0000Results: The analysis reveals the importance of implementing compliance programs within courts of justice to prevent and detect misconduct, promote transparency, and ensure adherence to legal and ethical standards. It identifies the challenges faced in adapting compliance practices from the private sector to the unique context of the judiciary. The study provides insights into risk assessment, the development of policies and procedures, training, monitoring, and enforcement mechanisms specifically tailored to courts of justice. \u0000Conclusions: The findings emphasize the need for courts of justice to establish comprehensive compliance programs that align with the principles of integrity and accountability. These programs can contribute to enhancing the public's trust in the judiciary and safeguarding the independence and impartiality of judicial processes. It is recommended that courts of justice develop internal mechanisms to ensure the effective implementation and continuous improvement of compliance programs, considering the specific characteristics and requirements of the judiciary. \u0000Overall, this study aims to provide practical guidance for the development and implementation of compliance programs in courts of justice, fostering a culture of compliance and integrity within the judicial system.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122939083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Conflict Management As a Pillar of Compliance Systems In Privacy","authors":"Guilherme Hernandes Sicuto","doi":"10.37497/esg.v6i1.1580","DOIUrl":"https://doi.org/10.37497/esg.v6i1.1580","url":null,"abstract":"\u0000 \u0000 \u0000Objective: To identify the advantages of applying conflict management knowledge in privacy compliance actions and to provide strategies for the prevention and management of privacy conflicts. \u0000Problem: Although privacy is an important topic in society, it still requires efforts to be incorporated into the social fabric as a concrete value. Institutions that perform data processing activities are inevitably faced with the need to understand the interests of data subjects and third parties involved, and to identify the use of resources assertively in order to protect their activities and maintain relationships with other parties. Therefore, compliance programs in privacy must consider conflict management, in addition to regulatory compliance, to avoid conflicts and provide opportunities for their management. \u0000Method: The research will be conducted through a literature review, analyzing existing knowledge related to conflict management and privacy compliance. \u0000Results and Conclusions: The research will identify the benefits of incorporating conflict management knowledge in privacy compliance programs. The study will also provide strategies for the prevention and management of privacy conflicts, thus contributing to the development of effective compliance programs that consider conflict management as a fundamental pillar. Finally, this research aims to raise awareness of the importance of addressing privacy conflicts as a means of promoting privacy as a value in society. \u0000 \u0000 \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"55 36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128367871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enhancing Corporate Governance: An Exploratory Study on Overcoming Challenges Faced by the Board of Directors in Implementing the Corporate Governance Code in Brazil","authors":"Antonio Aguiar Filho, F. Santos, M. Fernandes","doi":"10.37497/esg.v5issue.1597","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1597","url":null,"abstract":"This study aims to identify the challenges encountered by boards of directors in effectively implementing the corporate governance code within organizations. Adopting a qualitative and exploratory approach, the research employed semi-structured interviews with a select group of eight professionals chosen based on their extensive experience as board members. The gathered data was thematically categorized and subjected to content analysis. The findings reveal the significant difficulties perceived by these professionals in achieving the code's effective application. Overcoming these barriers, which encompass contextual and dissemination factors, board practices, as well as the roles of directors, shareholders, and regulatory bodies in the market, has the potential to enhance the quality of corporate governance in Brazil.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116527032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate Ethics as a Pillar for Strengthening Compliance Programs: A Brief Analysis of the Interplay between Ethics, Integrity, and Compliance","authors":"Enoque Feitosa Sobreira Filho, Flavia Piva Almeida Leite, J. Martins","doi":"10.37497/esg.v5issue.1593","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1593","url":null,"abstract":"The objective of this study is to investigate the concepts of business ethics, integrity, and compliance and their relationship and distinctions, with a focus on US and Brazilian legislation, principles, and experiences. The study also provides a brief history of the origin of these institutes. A critical analysis of the US Department of Justice's Compliance Manual and Law no. 13,467/2017 is conducted, with consideration of their effects on the economic, social, and business environment. The research methodology adopted is qualitative, exploratory, and based on bibliographic and documentary analysis. The investigation is conducted through a hypothetical-deductive approach, utilizing a dogmatic analysis of the concepts of business ethics, integrity, and compliance. The results of the research indicate that ethics and compliance are different sides of the same coin, with compliance aiming for the accomplishment of the law and ethics requiring doing what is right, regardless of what the law says. The study concludes that the ethical context is the basis for the compliance program, and that the compliance system will only work if there is a strong ethical culture. This study provides a contribution to the understanding of the relationship between business ethics, integrity, and compliance, and sheds light on the two theories that underlie compliance, the rationalist and normative theories, as well as clarifying concepts and definitions that may confuse professionals in the compliance area.","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"45 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120868598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strengthening Public Sector Integrity: The Role of Internal Control and Compliance in Combating Corruption","authors":"Jacqueline Vasconcelos Leoni, S. Moro, Viviane Coêlho de Séllos-Knoerr","doi":"10.37497/esg.v5issue.1594","DOIUrl":"https://doi.org/10.37497/esg.v5issue.1594","url":null,"abstract":"\u0000 \u0000 \u0000Objective: The aim of this article is to conceptualize internal control and compliance, presenting the contributions that these areas, working together, would provide to the public sector in preventing bribery and corruption crimes. It addresses the structures of internal control and the pillars for implementing a compliance area, as well as the necessary requirements for integrated and coordinated action in a State or Municipal Controller's Office. Finally, it lists the main risks and challenges for the effective joint performance of these distinguished functions. \u0000Methodology: The hypothetical-deductive approach is used, starting from the general to the particular, through reasoning in doctrine and legislation, in order to reach a conclusion. Regarding research techniques, readings and consultations are used in works, scientific articles, domestic and comparative law. \u0000Contributions: The main contribution of this research is to highlight the importance of implementing a compliance structure as an integral part of the State's Internal Control in all government spheres, addressing the benefits and challenges for its institution, in order to encourage and provide subsidies in the process of implementing and managing public compliance as a primary tool in combating corruption and deviations of conduct in the conduct of public policies. \u0000 \u0000 \u0000 \u0000 \u0000  \u0000","PeriodicalId":440308,"journal":{"name":"ESG Law Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131120822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}