O uso de indicadores ambientais, sociais e de governança como estratégias de negócios

• DOI: https://doi.org/10.22533/at.ed.50624300712

• Palavras-chave: Ações ESG; Impacto; Indicadores; Monitoramento; Governança.

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

• Abstract: The integration of Environmental, Social, and Governance (ESG) criteria into business strategies is an increasing trend worldwide. However, measuring the actual 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 findings from the literature indicate some divergence in results and a complexity in the relationship between sustainability and finance, thereby highlighting the need for more specific and comprehensive studies on the topic.