{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,4]],"date-time":"2026-03-04T15:18:44Z","timestamp":1772637524871,"version":"3.50.1"},"reference-count":130,"publisher":"MDPI AG","issue":"17","license":[{"start":{"date-parts":[[2024,8,27]],"date-time":"2024-08-27T00:00:00Z","timestamp":1724716800000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Portuguese Foundation for Science and Technology (FCT)","award":["UIDB\/04043\/2020"],"award-info":[{"award-number":["UIDB\/04043\/2020"]}]},{"name":"Portuguese Foundation for Science and Technology (FCT)","award":["UIDP\/04043\/2020"],"award-info":[{"award-number":["UIDP\/04043\/2020"]}]},{"name":"Portuguese Foundation for Science and Technology (FCT)","award":["221049"],"award-info":[{"award-number":["221049"]}]},{"name":"MackPesquisa Research Fund","award":["UIDB\/04043\/2020"],"award-info":[{"award-number":["UIDB\/04043\/2020"]}]},{"name":"MackPesquisa Research Fund","award":["UIDP\/04043\/2020"],"award-info":[{"award-number":["UIDP\/04043\/2020"]}]},{"name":"MackPesquisa Research Fund","award":["221049"],"award-info":[{"award-number":["221049"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>This study adopts an integrated approach to analyze the environmental, social, and governance (ESG) dimensions and their relationship with corporate value in terms of two separate hypotheses: financial performance and market value. While previous studies in the literature have researched ESG from an overall aspect, this study stands out by simultaneously considering all three dimensions individually, providing a holistic and detailed view of their combined impact on corporate value to obtain insights for sustainable investments. Another contribution to the literature is the best practices associated with dialogue with stakeholders, as this study significantly contributes to the ongoing debate regarding sustainable investments. It is very important to demonstrate the relationship between ESG dimensions and corporate value based on empirical evidence. Thus, this study fills a gap in the literature and offers a basis for future research on sustainable investments from a multidimensional perspective of ESG. A relevant contribution is a dataset that includes detailed information about ESG dimensions for 100 publicly listed companies on the B3 stock market in Brazil. This comprehensive research allows for a robust generalization of the results and proposes insights that can be applied in a variety of contexts, increasing the relevance and practical applicability of this paper.<\/jats:p>","DOI":"10.3390\/su16177376","type":"journal-article","created":{"date-parts":[[2024,8,27]],"date-time":"2024-08-27T06:19:01Z","timestamp":1724739541000},"page":"7376","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["ESG Dimensions and Corporate Value: Insights for Sustainable Investments"],"prefix":"10.3390","volume":"16","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7920-7319","authenticated-orcid":false,"given":"Liliane Cristina","family":"Segura","sequence":"first","affiliation":[{"name":"Accounting Department, N\u00facleo de Pesquisa em Controladoria e Finan\u00e7as\u2014Necofin, Centro de Ci\u00eancias Sociais e Aplicadas (CCSA), Universidade Presbiteriana Mackenzie, Rua da Consola\u00e7\u00e3o, 896, S\u00e3o Paulo 01302-907, Brazil"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1121-2565","authenticated-orcid":false,"given":"Abu","family":"Naser","sequence":"additional","affiliation":[{"name":"Accounting, Baking and Finance Department, Guildhall School of Business & Law, London Metropolitan University, Holloway Road, London N7 8DB, UK"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6275-3276","authenticated-orcid":false,"given":"Rute","family":"Abreu","sequence":"additional","affiliation":[{"name":"Escola Superior de Tecnologia e Gest\u00e3o, Instituto Polit\u00e9cnico da Guarda, Av. Dr. Francisco S\u00e1 Carneiro 50, 6300-559 Guarda, Portugal"},{"name":"CICF\u2014Center for Research in Accounting and Taxation, Instituto Polit\u00e9cnico do C\u00e1vado e Ave, 4750-810 Barcelos, Portugal"},{"name":"CISeD Research Centre in Digital Services, Instituto Polit\u00e9cnico de Viseu, 3504-510 Viseu, Portugal"},{"name":"CiTUR\u2014Centre for Tourism Research, Development and Innovation, Polo Instituto Polit\u00e9cnico da Guarda, 6300-559 Guarda, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4080-1251","authenticated-orcid":false,"given":"Jose Angel","family":"Perez-Lopez","sequence":"additional","affiliation":[{"name":"Accounting and Finance Department, Universidad de Sevilla, Ram\u00f3n Cajal, No. 1, 41018 Sevilla, Spain"}]}],"member":"1968","published-online":{"date-parts":[[2024,8,27]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"198","DOI":"10.1162\/daed_a_01979","article-title":"Moral Firms? 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