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Purpose The purpose of this work is to explore the application of data envelopment analysis (DEA) in evaluating the efficiency of environmental, social and governance (ESG) practices through the analysis of the existing literature. It analyzes the use of DEA models in the literature and identifies gaps for future research. Design/methodology/approach The research employs a bibliometric analysis and a systematic literature review using the Preferred Reporting Items for Systematic reviews and Meta-Analyses methodology to analyze existing literature related to the efficiency of ESG practices using DEA. Key research questions focus on the purposes of DEA models, selected inputs and outputs, sectors of application and identified research gaps. Findings The findings reveal that while DEA is used to evaluate ESG efficiency, there is significant variability in the models applied and the inputs/outputs selected. Gaps identified include the need for standardized ESG metrics and a deeper understanding of sector-specific applications. Originality/value This study contributes to the literature by providing a comprehensive overview of the current state of DEA applications in ESG assessments and highlighting critical areas for future research. It promotes an understanding of efficiency in relation to sustainability, advancing practices in sustainable performance evaluation.
ZARONI et al. (Wed,) studied this question.