• Abstract

    Este estudo tem como objetivo examinar diversos estudos que influenciam a gestão de Meio Ambiente, Social e Governança (ESG) no Desempenho Financeiro/Desempenho Financeiro da Empresa. A abordagem utilizada é uma revisão sistemática da literatura (RSL) utilizando o referencial PRISMA. O processo de busca bibliográfica foi realizado de forma abrangente por meio da base de dados Scopus, utilizando uma combinação de palavras-chave relevantes como ESG, desempenho financeiro e transformação. Após passar por um processo de filtragem com base na relevância do tema, idioma e tipo de publicação, foram obtidos 48 artigos que atenderam a todos os critérios. Eles foram usados como base para a análise. Os metadados RIS recebidos foram então inseridos no VOSviewers para análise bibliométrica, selecionando Co-ocorrência no tipo de análise. Os resultados da análise bibliométrica mostram que o ESG é hoje considerado um instrumento importante para aumentar a atratividade das empresas para os investidores. A análise de cluster identificou três grupos principais: avaliação da pontuação ESG, melhoria do desempenho ESG e divulgação ESG. No geral, este estudo atingiu com sucesso seu objetivo de identificar a relação entre a gestão ESG e o desempenho financeiro das empresas na Indonésia. Usando uma abordagem bibliométrica, este estudo não apenas fornece uma visão geral das tendências globais, mas também fornece uma nova perspectiva relevante para o mercado indonésio. Essas descobertas ressaltam a importância da transformação ESG na criação de valor agregado para as empresas em termos de finanças e sustentabilidade. Assim, este estudo fornece uma base sólida para as empresas na Indonésia tornarem o ESG parte integrante de sua estratégia de negócios no futuro.

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Muh Irsyad Rusdin, Hamidah, & Indra Pahala. (2025). Transforming environment, social and governance (ESG) management for financial performance excellence: A bibliometric analysis and new perspective. Multidisciplinary Reviews, (| Accepted Articles). Retrieved from https://malque.pub/ojs/index.php/mr/article/view/7765
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