Governance and sustainability: A systematic review of the link between corporate governance and ESG performance

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This study offers a systematic literature review of the link between corporate governance and environmental, social, and governance (ESG) performance, focusing on contributions from the Italian academic context. It maps the main thematic clusters and highlights critical theoretical and methodological gaps. Governance is analyzed both as a mechanism of control and a strategic enabler of sustainable practices. The study concludes with recommendations for future research, policy design, and managerial implementation.

Keywords: Corporate Governance, ESG Performance, Systematic Literature Review (SLR), Non-Financial Disclosure, Sustainability Reporting

JEL Classification: G34, M14, M41

Received: 01.05.2025
Accepted: 15.05.2025

How to cite: Gallo, A. M., Ciurleo, E., & Comite, U. (2025). Governance and sustainability: A systematic review of the link between corporate governance and ESG performance. In A. M. Gallo, U. Comite, & A. Kostyuk (Eds.), Corporate governance: International outlook (pp. 38–43). Virtus Interpress. https://doi.org/10.22495/cgiop7