The integration of ESG practices from the perspective of corporate governance in business

Abstract

The integration of compliance and ESG (Environmental, Social and Governance) practices into corporate governance has become a central theme in the contemporary era of business, where companies face a dynamic and complex environment, marked by increasing demands for social responsibility and sustainability. This study investigates how the adoption of these practices impacts companies' sustainability and performance. The general objective of the research was to investigate the integration of compliance and ESG practices as part of corporate governance and its impact on company sustainability and performance.  The justification for this research lies in the growing need for companies to adopt compliance and ESG practices to avoid legal, financial and reputational risks, and to significantly contribute to long-term value creation and sustainable development. In an increasingly regulated business context and with greater expectations from stakeholders, the adoption of these practices is essential for the survival and success of organizations. The methodology used consisted of a literature review, with a qualitative approach to analyze and synthesize the available information on the integration of compliance and ESG practices into corporate governance. In conclusion, the research highlights that the integration of compliance and ESG practices promotes legal compliance and environmental sustainability, strengthens corporate reputation, improves risk management and creates long-term value. Companies that adopt these practices are better positioned to face future challenges and capitalize on new market opportunities, contributing to sustainable and inclusive development.