What question did this study set out to answer?

The research aims to explore the relationship between ESG integrity and financial performance, clarifying mechanisms at play.

February 11, 2026SustainabilityOpen Access

ESG Integrity and Financial Performance: The Interplay Between Sustainability and Earnings Management

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Investigates how ESG integrity influences financial performance, indicating a need for improved governance.

The research aims to explore the relationship between ESG integrity and financial performance, clarifying mechanisms at play.
Identified and screened 205 peer-reviewed articles published until October 2025
Utilized Scopus and Web of Science databases for data collection
Mapped conceptual and intellectual structures using VOSviewer and Bibliometrix
Emphasized the creation of a conceptual framework to clarify governance and ESG interactions
ESG is linked to sustained financial value when supported by strong internal governance and quality reporting
In weaker institutional settings, ESG may facilitate earnings management
Observed a shift towards focus on specific ESG metrics and gender diversity
Introduced a framework to address issues of construct conflation between governance and ESG

Teixeira et al. (2026) studied this question.

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