The article synthesizes existing research on economic, social, and governance (ESG) practices and explores their impact on corporate sustainability and financial outcomes. A systematic literature review (SLR) followed PRISMA guidelines, analyzing 85 peer‐reviewed articles from high‐quality journals indexed in Scopus. The results reveal that robust governance mechanisms—such as board diversity, strategic integration of ESG criteria, and effective risk management—are key drivers of enhanced ESG performance and corporate profitability. However, the findings also highlight significant gaps in current knowledge, particularly regarding emerging concepts like green innovation, ESG controversies, and digital transformation. The study concludes that further research is needed to develop a more nuanced understanding of how different governance structures and ESG practices interact and to provide clearer guidance for policymakers and corporate managers in fostering sustainable business practices.

中文翻译：

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基于 PRISMA 的经济、社会和治理实践系统评价：见解和研究议程


本文综合了关于经济、社会和治理 （ESG） 实践的现有研究，并探讨了它们对企业可持续性和财务成果的影响。系统文献综述 （SLR） 遵循 PRISMA 指南，分析了来自 Scopus 索引的高质量期刊的 85 篇同行评审文章。结果显示，稳健的治理机制（例如董事会多元化、ESG 标准的战略整合和有效的风险管理）是提高 ESG 绩效和企业盈利能力的关键驱动力。然而，研究结果也凸显了当前知识的巨大差距，特别是在绿色创新、ESG 争议和数字化转型等新兴概念方面。该研究得出的结论是，需要进一步的研究来更细致地了解不同的治理结构和 ESG 实践如何相互作用，并为政策制定者和企业管理者提供更明确的指导，以促进可持续的商业实践。