Benefícios e desafios na aplicação do ESG nas empresas: uma revisão sistemática da literatura

Abstract

The world is going through a critical moment in relation to the balance of consumption, production, human and environmental relations, increasing the indices of inequalities, discards and environmental impacts. The ESG (Environmental, Social and Governance) presents itself as a viable business model to balance these factors, through environmental, social and corporate governance. This research proposes to investigate, through a systematic literature review, what are the benefits and challenges in the ESG application process in companies. As a result, the research revealed several benefits, both in relation to sustainability, containing the environmental impacts generated by companies, employee well-being, inclusion, more transparent companies, as well as financial gains, greater company value and increased reputation. However, for the full implementation of the ESG, we observed that there are some challenges, among them: lack of legislation and supervision; lack of knowledge and trained professionals on the subject; scarcity of data; are some of them.