{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,10]],"date-time":"2026-02-10T09:37:49Z","timestamp":1770716269199,"version":"3.49.0"},"reference-count":38,"publisher":"MDPI AG","issue":"4","license":[{"start":{"date-parts":[[2026,2,9]],"date-time":"2026-02-09T00:00:00Z","timestamp":1770595200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100001871","name":"national funds through FCT\u2014Funda\u00e7\u00e3o para a Ci\u00eancia e Tecnologia","doi-asserted-by":"publisher","award":["UIDB\/4728\/2025"],"award-info":[{"award-number":["UIDB\/4728\/2025"]}],"id":[{"id":"10.13039\/501100001871","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>There is substantial empirical heterogeneity in the literature on the intersection between ESG performance and financial outcomes. To address this fragmentation, we foreground ESG integrity, the alignment between sustainability claims and high-quality financial reporting, as the mechanism through which ESG is translated into value. Using Scopus and Web of Science, the study identifies and screens 205 peer-reviewed articles published until October 2025 that jointly address ESG, earnings management, and financial performance. Using VOSviewer and Bibliometrix, we map the conceptual and intellectual structure and synthesize the evidence via interdisciplinary integration. We identify four primary intellectual pillars that govern the ESG\u2013financial performance relationship: national institutions, governance architectures, disclosure quality, and earnings quality. The results suggest a \u201cconditional chain\u201d where ESG tends to be associated with sustained financial value when anchored in rigorous internal governance and high-quality reporting. Conversely, in weak institutional settings, ESG often serves as a \u201cmasking\u201d mechanism for managerial opportunism and earnings management. The study reveals a significant shift in the literature from broad corporate social responsibility narratives toward material ESG metrics, gender diversity, and the \u201cTwin Transition\u201d (green and digital). This paper moves beyond traditional descriptive reviews by introducing a conceptual framework to mitigate \u201cconstruct conflation\u201d between governance and ESG. It provides a critical roadmap for future research, emphasizing the need for causal identification and granular measurement of real versus accrual-based earnings management.<\/jats:p>","DOI":"10.3390\/su18041764","type":"journal-article","created":{"date-parts":[[2026,2,9]],"date-time":"2026-02-09T14:05:15Z","timestamp":1770645915000},"page":"1764","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["ESG Integrity and Financial Performance: The Interplay Between Sustainability and Earnings Management"],"prefix":"10.3390","volume":"18","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8427-1523","authenticated-orcid":false,"given":"Jaime Fernandes","family":"Teixeira","sequence":"first","affiliation":[{"name":"Center for Innovation and Research in Business Sciences and Information Systems, ESTG, Polytechnic of Porto, 4200-465 Porto, Portugal"}]},{"given":"Am\u00e9lia Oliveira","family":"Carvalho","sequence":"additional","affiliation":[{"name":"Center for Innovation and Research in Business Sciences and Information Systems, ESTG, Polytechnic of Porto, 4200-465 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1883-5490","authenticated-orcid":false,"given":"Cec\u00edlia","family":"Carmo","sequence":"additional","affiliation":[{"name":"Governance, Competitiveness and Public Policies, Research Unit on Governance, Competitiveness and Public Policies, Higher Institute of Accounting and Administration, University of Aveiro, 3810-193 Aveiro, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2026,2,9]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","first-page":"577","DOI":"10.1080\/03088839.2020.1788731","article-title":"Big Data and Artificial Intelligence in the Maritime Industry: A Bibliometric Review and Future Research Directions","volume":"47","author":"Munim","year":"2020","journal-title":"Marit. 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