Chaves para Governança Corporativa e Sustentabilidade: Uma Revisão da Literatura

Autores

DOI:

https://doi.org/10.53641/junta.v6i1.108

Palavras-chave:

governança corporativa, sustentável, sustentabilidade, diversidade de gênero, responsabilidade social corporativa

Resumo

Em tempos de pós-pandemia e com as economias do mundo em plena reativação, é propício conhecer os novos escopos de governança corporativa e sustentabilidade que estão sendo construídos. O objetivo do documento é obter os resultados das investigações realizadas desde 2022 sobre “governança corporativa” e “sustentabilidade”. O método utilizado é a revisão sistemática da literatura a partir de uma busca na base de dados Scopus sob a metodologia Prisma 2020. Os resultados do estudo podem contribuir para aprimorar a abordagem de pesquisas sobre o tema em economias emergentes. Além disso, apresenta evidências aos legisladores para que orientem e promovam o trabalho de governança corporativa sustentável para o contexto latino-americano.

Downloads

Não há dados estatísticos.

Referências

Adu, D. A. (2022). Sustainable banking initiatives, environmental disclosure and financial performance: The moderating impact of corporate governance mechanisms. Business Strategy and the Environment, 31(5), 2365–2399.

Aisjah, S., Prabandari, S. P., & Hamid, W. (2022). Sustainability Factors of Sharia Banks in Indonesia. Quality - Access to Success, 23(190), 384–390.

Akpan, E. E., Al-Faryan, M. A. S., & Favour Iromaka, J. (2022). Corporate governance and firm innovation: Evidence from indigenous oil firms in Sub-Saharan Africa. Cogent Business and Management, 9(1).

Awan, U. (2019). Impact of social supply chain practices on social sustainability performance in manufacturing firms. International Journal of Innovation and Sustainable Development, 13(2), 198.

Bostan, I., Bîrcă, A., Bîrcă, A., & Sandu, C. B. (2022). Global Top E-Commerce Companies: Transparency Analysis Based on Annual Reports. Journal of Risk and Financial Management, 15(7).

Buallay, A., Hamdan, R., Barone, E., & Hamdan, A. (2022). Increasing female participation on boards: Effects on sustainability reporting. International Journal of Finance and Economics, 27(1), 111–124.

Cheung, K. Y., & Lai, C. Y. (2022). Board Directorships and Carbon Emissions: Curvilinear Relationships and Moderating Roles of Other Board Characteristics. Journal of Risk and Financial Management, 15(12).

Del Carmen Valls Martínez, M., Román, R. S., & Cervantes, P. A. M. (2022). Should risk- averse investors target the portfolios of socially responsible companies? Oeconomia Copernicana, 13(2), 439–474.

Fedorova, E. A., Komletsova, V. G., Tregubova, M. K., Maksimova, A. Yu., & Emel’yanova, V. D. (2022). The Impact of Corporate Governance on the Capital structure of Domestic Companies. Finance: Theory and Practice, 26(2), 25–37.

Focke, M. (2022). Do sustainable institutional investors influence senior executive compensation structures according to their preferences? Empirical evidence from Europe. Corporate Social Responsibility and Environmental Management, 29(5), 1109– 1121.

Gamal, L., Wahba, H., & Correia, M. do R. (2022). Corporate sustainability performance throughout the firm life cycle: Case of Egypt. Corporate Governance and Organizational Behavior Review, 6(1), 79–97.

García‐Sánchez, I., Hussain, N., Khan, S., & Martínez‐Ferrero, J. (2022). Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 29(1), 89–106.

Grishunin, S., Naumova, E., Burova, E., Suloeva, S., & Nekrasova, T. (2022). The Impact of Sustainability Disclosures on Value of Companies Following Digital Transformation Strategies. International Journal of Technology, 13(7), 1432–1441.

Gull, A. A., Atif, M., & Hussain, N. (2023). Board gender composition and waste management: Cross-country evidence: Board gender diversity and waste management. British Accounting Review, 55(1).

Harasheh, M., & Provasi, R. (2023). A need for assurance: Do internal control systems integrate environmental, social, and governance factors? Corporate Social Responsibility and Environmental Management, 30(1), 384–401.

Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance and Investment, 12(1), 214–237.

Helma Malini, & Yulistri. (2022). Analyzing Good Corporate Governance and Corporate Social Responsibility of Church of Batak Karo Protestant Using Financial and Ethnographic Approaches. International Journal of Business and Society, 23(3), 1516–1534.

Hurst, B., & Ihlen, Ø. (2018). Corporate Social Responsibility and Engagement. In The Handbook of Communication Engagement (pp. 133–147). John Wiley & Sons, Inc.

Islam, R., French, E., & Ali, M. (2022). Evaluating board diversity and its importance in the environmental and social performance of organizations. Corporate Social Responsibility and Environmental Management, 29(5), 1134–1145.

Kouaib, A., & Amara, I. (2022a). Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Saudi Indexed Companies. Journal of Risk and Financial Management, 15(11).

Le, T., & Behl, A. (2022). Role of corporate governance in quick response to Covid-19 to improve SMEs’ performance: evidence from an emerging market. Operations Management Research, 15(1–2), 528–550.

Lozano, M., & Martínez-Ferrero, J. (2022). Do emerging and developed countries differ in terms of sustainable performance? Analysis of board, ownership and country-level factors. Research in International Business and Finance, 62.

Malini, H., & Yulistri. (2022). Analyzing good corporate governance and corporate social responsibility of church of batak karo protestant using financial and ethnographic approaches. International Journal of Business and Society, 23(3), 1516– 1534.

Mohd Noor, N., Rasli, A., Abdul Rashid, M. A., Mubarak, M. F., & Abas, I. H. (2022). Ranking of Corporate Governance Dimensions: A Delphi Study. Administrative Sciences, 12(4).

Musviyanti, M., Iskandar, R., Pattisahusiwa, S., & Sari, W. (2022). Corporate social responsibility practices versus firm value: An exploration study. Corporate Governance and Organizational Behavior Review, 6(4), 80–86.

Naciti, V., Cesaroni, F., & Pulejo, L. (2021). Corporate governance and sustainability: a review of the existing literature. Journal of Management and Governance.

Nazzaro, C., Stanco, M., Uliano, A., Lerro, M., & Marotta, G. (2022). Collective smart innovations and corporate governance models in Italian wine cooperatives: the opportunities of the farm-to-fork strategy. International Food and Agribusiness Management Review, 25(5), 723–736.

Nicolò, G., Zampone, G., Sannino, G., & de Iorio, S. (2022). Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter? Journal of Applied Accounting Research, 23(1), 227–249.

Page, M., McKenzie, J., Bossuyt, P., Boutron, I., Hoffmann, T., Mulrow, C., Shamseer, L., Tetzlaff, J., Akl, E., Brennan, S., Chou, R., Glanville, J., Grimshaw, J., Hróbjartsson, A., Lalu, M., Li, T., Loder, E., Mayo-Wilson, E., McDonald, S., ... Moher, D. (2021). The PRISMA 2020 statement: an updated guideline for reporting systematic reviews. Systematic Reviews, 10(1).

Rehman, A., & Hashim, F. (2021). Can forensic accounting impact sustainable corporate governance? Corporate Governance: The International Journal of Business in Society, 21(1), 212–227.

Shaharudin, M. R., Hamid, N. Z. A., Abdullah, D., Ahmad, N., Hassam, S. F., & Fauzi, N. H. H. A. (2022). Factors affecting social sustainability performance amongst malaysian manufacturing companies. International Journal of Business and Society, 23(3), 1874– 1887.

Shui, X., Zhang, M., Smart, P., & Ye, F. (2022). Sustainable corporate governance for environmental innovation: A configurational analysis on board capital, CEO power and ownership structure. Journal of Business Research, 149, 786–794.

Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Neidermeyer, P., Rana, T., Semenova, N., & Danielson, M. (2022). Corporate governance performance ratings with machine learning. Intelligent Systems in Accounting, Finance and Management, 29(1), 50–68.

Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Rana, T., & Danielson, M. (2022). Prediction of environmental controversies and development of a corporate environmental performance rating methodology. Journal of Cleaner Production, 344.

United Nations. (2015). 70/1. Transforming our world: the 2030 Agenda for Sustainable Development Transforming our world: the 2030 Agenda for Sustainable Development Preamble.

Valls, M., Santos-Jaén, J., Soriano, R., & Martín-Cervantes, P. (2022). Are gender and cultural diversities on board related to corporate CO2 emissions? Journal of Cleaner Production, 363.

Valls, M., Soriano, R., & Martín-Cervantes, P. (2022). Should risk-averse investors target the portfolios of socially responsible companies? Oeconomia Copernicana, 13(2), 439–474.

Villasis-Keever, M., Rendón-Macías, M., García, H., Miranda-Novales, M., & Escamilla- Núñez, A. (2020). La revisión sistemática y el metaanálisis como herramientas de apoyo para la clínica y la investigación. Revista Alergia México, 67(1), 62–72.

Publicado

2023-07-01

Como Citar

Chávez Díaz, J. M. (2023). Chaves para Governança Corporativa e Sustentabilidade: Uma Revisão da Literatura. Revista La Junta, 6(1), 88–106. https://doi.org/10.53641/junta.v6i1.108