Background: Environmental, social, and governance (ESG) practices have evolved from regulatory requirements to strategic drivers of competitiveness and long-term value creation, particularly in road freight logistics, where environmental impacts, greenhouse gas emissions, labor relations, and stakeholder transparency are critical. Methods: This study identifies and systematizes ESG-related critical performance factors in road logistics by combining a systematic literature review with an analysis of sustainability reports from Brazilian road freight logistics companies. Academic findings and market practices were compared to support the development of an integrated ESG monitoring and assessment dashboard. Results: The findings reveal limited standardization in sustainability monitoring and control practices, with convergence observed around a restricted set of critical performance factors across companies. Conclusions: Based on these results, a unified theoretical dashboard integrating the three ESG dimensions into structured criteria and performance indicators is proposed. The model contributes to a more systematic assessment of ESG maturity and offers a theoretically grounded framework to support sustainability monitoring and managerial decision-making in road freight logistics.
Reis et al. (Thu,) studied this question.