Environmental, Social and Corporate Governance, and Sustainable Business Continuity: Delving into the Hot Spots and Forthcoming Paths of Sustainable Strategic Planning

George Sklavos () and George Theodossiou ()
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George Sklavos: University of Thessaly
George Theodossiou: University of Thessaly

Chapter Chapter 22 in Advances in Applied Macroeconomics, 2025, pp 427-439 from Springer

Abstract: Abstract Environmental, social, and governance (ESG) factors are essential components of a comprehensive framework that is employed to evaluate a company’s corporate social responsibility (CSR) initiatives. The increasing necessity for firms to address ESG concerns, which are directly linked to them, underscores their significance in contemporary corporate environments. Currently, researchers from a variety of disciplines are conducting comprehensive investigations into ESG practices within academia. The objective of this investigation is to provide a comprehensive understanding of the theoretical underpinnings of ESG by analyzing prior research and highlighting recent developments in ESG literature within the management sector. A bibliometric investigation was conducted using bibliographic coupling and co-citation analysis. This study employs co-citation analysis to identify and elucidate four fundamental theoretical foundations of ESG research. Staying ahead of competitors, adhering to societal norms and expectations, holding leaders accountable, and efficiently utilizing resources are the cornerstones of success. Additionally, the bibliographic coupling methodology has been employed to investigate the most recent developments in the field. In this analysis, research trends in ESG are categorized into multiple categories. These categories include topics such as the correlation between ESG reporting and nonfinancial disclosure, the connection between ESG performance and business sustainability, the influence of ESG attributes on the investment market, and the relationship between ESG practices and board diversity. This study also offers a concise overview of potential research areas that are associated with ESG factors.

Keywords: ESG; Sustainability; Efficiency; Board diversity; Business continuity (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-76658-9_22

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DOI: 10.1007/978-3-031-76658-9_22

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