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Abstract In a corporate sustainability context, scholars have been studying internal and external relations provided by Environmental, Social, and Governance (ESG) criteria, mostly from the organizational perspective. Therefore, the main objective of this paper is to map and analyze the literature on the impacts of integrating ESG criteria on corporate sustainability performance from different points of view. The methodology used followed the Preferred Report Items for Systematic Reviews and Meta-analysis (PRISMA) guidelines, corroborated by a critical analysis. The results indicate that the integration of ESG criteria, observed from different perspectives, strengthens corporate sustainability performance. They also revealed narrowing gaps in the literature regarding methodological analysis. Most of the papers in the analyzed sample use company-level data and employ regression analysis in their analysis. The present study concludes that companies, regardless of nationality, follow the guidelines of ESG criteria integration and such procedure brings several benefits. It points to the lack of more confirmatory research approaches from a workers’ perspective, as the interest remains in the economic-environmental realm from the organizations’ point of view. The absence of such evidence points to a gap in the literature that suggests the need for new study initiatives.
Barbosa et al. (Thu,) studied this question.