This research analyzed the enabling cognitive effects of vertical information sharing on psychological capital, managerial attitudes, and managerial performance of professional controllers. A descriptive and quantitative survey was carried out with 267 professionals in the controllership area of companies operating in Brazil. In the context of the budget, the results indicate that, with the sharing of information between superiors and subordinates, the psychological capacities of these professionals are promoted, stimulating self-efficacy, hope, resilience, and optimism, dimensions that comprise psychological capital. People with a positive state of psychological development enhanced their involvement in work, reflecting positively on attitudes that promote performance in the tasks under their responsibility. The research contributes by providing new evidence of the effects of information sharing in companies operating in Brazil on the psychological capital of controllers and the intervening effects of the psychological capabilities of these professionals in the existing relationship between information sharing and managerial performance, which occurs through the promotion of proactive managerial attitudes toward budgeting and engagement at work, which positively reflect on managerial performance.

Purpose The purpose of this paper is to analyse through a systematic literature review the evolution of the theme of environmental social and governance (ESG) in universities, correlating variables and presenting a panorama for Latin American universities. Design/methodology/approach This paper uses a systematic literature review approach. The Web of Science database was used for data collection, and a set of keywords (Environmental, Social and Governance × Universities) and a classification method were used, resulting in 111 articles classified in the Zotero software. After classification, these publications were analysed in the VOSviewer software. Findings The main evidence about ESG and universities shows that its relevance has been growing worldwide with an emphasis on England, the USA, Spain, followed by Brazil in fourth place regarding the number of papers published worldwide. The most representative areas identified were governance, sustainability, higher education, sustainable campus, environmental science, ecology, science and technology. The journals presenting more published papers under the topic are International Journal of Sustainability in Higher Education, Journal of Cleaner Production and Sustainability. As for the most relevant authors, the Europeans Lozano and Leal Filho, Velasquez from Mexico and Brandli from Brazil were identified. As for institutions, the University Durham, State University System of Florida and State University of Campinas do Brazil stand out. Research limitations/implications As the main limitation of the study is related to the sample of articles. This study is focused on the analysis of publications from the last decade, presenting only 111 results. However, this restriction in the timeline is justified as it is a new topic; this study was also limited to the use of a single database; in this sense, future research can carry out a more comprehensive review of the sustainability literature covering periods prior to a decade and an analysis in other databases. Originality/value These results provide a basis for improving sustainability in universities and ESG in Latin America. It also allows to explore and reflect on several indicators, enabling the evaluation and planning of actions to improve competitiveness.

This article aims to present the analysis of sustainability practices and the objectives of sustainable development and recovery in small businesses carried out through survey research. The work was based on the understanding of how the theme applies to the objectives of sustainability in small businesses, using the application of a questionnaire in 24 social enterprises of the agribusiness industry in the state of Rio Grande do Sul (RS), present at the largest Fair of Cooperativism in Latin America. The research was exploratory with an approach classified as descriptive, quantitative, and a data survey of 24 valid samples. As a result of the research, it was found that small businesses are focused on the recovery of sustainability, presenting results with significant advances in practical actions of more sustainable and innovative management and with greater cooperation among enterprises. The research makes explicit the possibility of expanding the sample, analyzing small businesses in other regions of the State of Rio Grande do Sul and of the country, with the survey of future research on the theme and case studies in small businesses, expanding the source of evidence to allow a more practical and critical view. Since this is an unprecedented study, the research sought to present to the scientific community the importance of what is currently being produced on the subject, by presenting the innovative and relevant result of the analysis of sustainable recovery in small businesses and sustainable practices.

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A presente pesquisa busca analisar a influência da qualidade da governança corporativa e da divulgação Environmental, Social and Governance (ESG) na relevância das informações contábeis de empresas brasileiras. A metodologia caracteriza-se como descritiva, quantitativa e documental, com a análise de um período de cinco anos (2016 a 2020) das empresas brasileiras pertencentes ao índice Brasil 100 (IBrX-100) da Brasil, Bolsa e Balcão (B3). Para o tratamento dos dados foi realizada uma regressão de dados em painel para as três equações propostas. Os resultados indicaram que a variação de lucros (ΔEARN) e o índice de governança corporativa (IQGC) se relacionaram positivamente e significativamente com o retorno das ações (RET). Por outro lado, o efeito da divulgação ESG (geral) no retorno das ações não foi confirmado, pois não houve relação estatística significativa. No entanto, na análise individual dos fatores ESG (ambiental, social e governança) foi confirmada uma relação positiva e significativa somente da divulgação social (SOC) no RET, constituindo-se como potencial oportunidade de investimento para as organizações. Esses resultados sugerem que o conjunto de práticas que denotam a qualidade da governança corporativa e a divulgação social são relevantes para se alcançar maiores níveis de retorno de ações. Esta pesquisa contribui no sentido de impulsionar incentivos para que as organizações contemplem em sua estrutura de governança mecanismos eficazes e invistam em ações e estratégias ESG, visto os efeitos positivos encontrados no value relevance.