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FrancoAngeli Journals

Articles

N. 1 (2023)

New technologies in supporting ESG criteria and the implementation in the new normal: Mapping the field and proving future research paths

DOI
https://doi.org/10.3280/cgrds1-2023oa15788
Inviata
22 April 2023
Pubblicato
28-07-2023

Abstract

Il presente lavoro fornisce una revisione strutturata della letteratura (SLR) sulle nuove tecnologie emergenti a supporto degli aspetti ambientali, sociali e di governance (ESG) per identificare le interdipendenze e le relazioni tra queste due aree. Utilizzando un approccio metodologico rigoroso, lo studio riassume lo stato dell'arte della letteratura passata sull’argomento, la cui importanza è cresciuta in modo significativo negli ultimi anni. L’analisi è stata condotta su 204 articoli estratti dal database Scopus utilizzando il pacchetto R Blibliometrix. Inoltre, utilizzando la strada SLR, forniamo un’analisi bibliometrica e di codifica incentrata su articoli pubblicati in diverse riviste accademiche nel campo della gestione aziendale e della contabilità. I nostri risultati hanno evidenziato tre filoni di ricerca: nuove tecnologie di controllo delle emissioni, nuove tecnologie di gestione della valutazione della sostenibilità e tecnologie di gestione energetica dirompenti. Questi risultati dimostrano l’originalità del lavoro, che risiede in un’analisi inedita del recente ruolo svolto dalle tecnologie innovative nella sostenibilità. Lo studio rivela la necessità di una ricerca più olistica e di un quadro di riferimento integrato che consideri gli aspetti tecnologici legati ai criteri ESG e non li consideri separatamente come avviene nella letteratura attuale. In relazione a ciò, vi è anche la richiesta di un’esplorazione più approfondita del ruolo che le nuove tecnologie svolgono nelle varie iniziative di sostenibilità. Infine, l’articolo affronta le prospettive e i percorsi di ricerca futuri come analisi congiunta di studiosi e professionisti.

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