The use of environmental, social and governance indicators as business strategies

• DOI: https://doi.org/10.22533/at.ed.216462411037

• Palavras-chave: ESG actions; Impact; Indicators; Monitoring; Governance.

• Keywords: ESG actions; Impact; Indicators; Monitoring; Governance.

• Abstract:

  The incorporation of Environmental, Social and Governance (ESG) criteria into business strategies is a growing trend around the world. However, measuring the real impact of these actions remains a challenge. This study investigated publications that proposed the use of indicators to monitor the impacts of ESG actions in organizations. Based on recent literature, these indicators aim to provide clarity and consistency in monitoring and evaluating ESG initiatives. The results found in the literature indicate a certain divergence of findings and a complexity in the relationships between sustainability and finance, thus highlighting the need for more specific and comprehensive studies on the topic.