Governança Corporativa e ESG: Tendências e Práticas

Fabio Shibao

doi:10.24883/eagleSustainable.v15i.465

Authors

Fabio Shibao Universidade de Guarulhos https://orcid.org/0000-0002-6666-0330

DOI:

https://doi.org/10.24883/eagleSustainable.v15i.465

Keywords:

ESG, sustainability, corporate governance, Administrative Board, disclosure

Abstract

Purpose: This study aims to explore the integration between Corporate Governance (CG) and Environmental, Social, and Governance (ESG) practices, seeking to understand their impact on ESG indicators and corporate sustainability. It intends to highlight the relevance of CG practices aligned with ESG criteria.

Methodology/approach: A systematic literature review of high-impact articles published between 2018 and 2023 was adopted, focusing on relevant CG attributes and ESG indicators.

Originality/Relevance: It was identified that CG practices aligned with ESG improve sustainability indicators, highlighting the importance of gender diversity on the board and sustainability committees.

Key findings: The study theoretically contributes to the CG and ESG literature, offering practical insights for implementing sustainable practices and suggesting a path to sustainability leadership.

Theoretical/methodological contributions: It contributes to the theory of management and accounting, highlighting the integration between CG and ESG as essential for corporate sustainability.

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Author Biography

Fabio Shibao, Universidade de Guarulhos

Professor and Researcher in the Master's Program in Geoenvironmental Analysis (PPG-MAG) at Universus Veritas University / Guarulhos University (UNG). Holds a Ph.D. in Business Administration from Mackenzie Presbyterian University (2011) and an M.S. in Accounting Sciences from FECAP (2008). Specialized in Quantitative Methods and Informatics from CEAG/FGV (1986) and holds a Bachelor’s in Business Administration with a Systems Analysis focus from Faculdades Associadas de São Paulo (1983). Experienced in business management, administration, commercial operations, controllership, logistics, distribution, waste management, IT, and teaching within national and multinational companies. Engaged in sustainability and technological innovation projects, including Municipal Atlantic Forest Conservation and Recovery Plans (PMMA) and smart urban mobility projects. Research interests include circular economy, green supply chain management, environmental management, logistics, reverse logistics, Sustainable Development Goals, ESG, and integrated urban mobility management.

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