Resumo

ESG guidelines are sets of good practices and standards that aim to demonstrate whether a company's drivers are engaged in social, environmental and governance, and they are increasingly important strategies for companies to provide contributions arising from the ESG developed in business (Clark, & Dixon, 2023). In Brazilian agribusiness, ESG strategies are evolving and are helping major players to establish strategies and legitimize best practices (Brazil, 2023).

This research aims to investigate how ESG guidelines can contribute to governance in integration systems?

Companies that adopt strategies and business models aligned with the best ESG practices will differentiate themselves in the market and will create the foundations for their growth and perpetuity, since the Brazilian agribusiness projections point to a growth of more than 20% by the year of 2030 (Brazil, 2023). To support projected growth, ESG guidelines in agribusiness mean including environmental, social and governance issues as drivers capable of making decisions more efficient and ethical (Archer, 2022).

This study is a Systematic Literature Review on ESG, governance, integration and agribusiness. The search strings “ESG” AND “Governance” AND “integration”, "ESG" AND "agribusiness" and "ESG" AND "poultry" OR "pig*" OR "swine*" OR "chicken*" were used. The search was performed on July 27, 2023, using the Parsifal® software in the Scopus and Web of Science databases (Kitchenham, & Charters, 2007).

ESG guidelines such as guidelines for decision-making in a given area, process or activity establish guidelines for conduct, in addition to promoting uniformity that facilitates the management and control of processes. These directives cover 3 spheres: environmental, social and governance, and highlight a set of factors that guide companies in the path of applicability of the spheres to the context in which they are inserted.

We contribute to theory with 126 guidelines for ESG in agribusiness and to managerial practice with techniques and applications. We suggest future studies that address empirical evidence demonstrating ESG performance in different business models, as well as investigating how ESG impacts risk management to generate financial performance.

Archer, M. (2023). Governing through ESG and the green spirit of asset manager capitalism. Environment and Planning A: Economy and Space. Doi: 0308518X231156611. Archer, M. (2022). The ethics of ESG: Sustainable finance and the emergence of the market as an ethical subject. Focaal, 2022(93), 18-31. Doi: 10.3167/fcl.2022.930102 Bhattacharya, A., & Bhattacharya, S. (2023). Integrating ESG Pillars for Business Model Innovation in the Biopharmaceutical Industry. Australasian Accounting, Business and Finance Journal, 17(1), 127-150. Doi: 10.14453/aabfj.v17i1.12