A Chief Executive Officer (CEO) holds key responsibilities, including directing strategies, making crucial decisions, and leading the firm toward achieving its objectives. The success or failure of a company largely depends on its leadership and its commitment to sustainability, which are closely tied to the personalities of its key players. Our bibliometric and Systematic Literature Review provides valuable insights into this relationship, addressing various research perspectives on CEOs' personality traits and corporate leadership. Our findings reveal that academic studies predominantly focus on analyzing dark personality traits, especially narcissism and overconfidence, due to the positive public perceptions these traits often generate. Notably, we suggest that these traits may be positively associated with environmental proactivity, especially in promoting initiatives to combat climate change. Conversely, fewer studies have examined bright personality traits that we advocate may be more effective to advancing social policies such as those promoting diversity, equity, and inclusion or protection of human rights. In this vein, we propose an integrative and holistic research agenda to guide future studies. Additionally, we highlight the importance of considering CEOs' personality traits during recruitment, selection, and triaging processes.

UNIDADES DE CONTROLE INTERNO DOS MUNICÍPIOS BRASILEIROS: ANÁLISE SOB A ÓTICA DO COSO II

Population growth and greater global interconnection require a profound transformation in how we produce, consume, and manage natural resources. In this sense, the circular transition of the agricultural and livestock sectors is vital to guarantee adequate production without compromising the availability of resources for future generations. In this work, we analyze the level of circular development of the primary sector in Spain using a sample of the 84 largest companies. We utilize the biplot analysis, multivariate graphic models that represent the joint distribution of four scores (constructed with sixteen ecological initiatives), and three financial and geographic variables. These techniques allow for visualization of the status and the relationships between all of them. We evidence an important degree of progress in initiatives associated with the use of non-polluting energy, eco-design, eco-innovation, management, and care of ecosystems. We also observe that the current transition towards a circular primary sector is strongly associated with firms’ capital investments and long-term innovations. On the other hand, the actions aimed at protecting water resources are in an intermediate state of progress, being necessary to invest in additional friendly water initiatives. In this vein, it is advisable to promote public policies focused on promoting the ecological transition of this sector and the research that advances efficient water management.

En este artículo se analiza si la alta administración, las unidades de control y conformidad, y la auditoría interna –las líneas de defensa (Instituto de los Auditores Internos, 2013)– de las empresas estatales brasileñas, están relacionadas con el desempeño de esas instituciones, a través del Índice de Desempeño de Empresas Estatales (IDESEMPEST). Se empleó la combinación del análisis de contenido y la regresión lineal múltiple, en una investigación documental con los informes de administración, de gestión y de la auditoría interna divulgados en los websites de 24 estatales federales en 2016. Los resultados muestran que la alta administración, la unidad de control y cumplimiento y auditoría interna no tienen una relación significativa con el comportamiento del IDESEMPEST. A pesar de que la alta administración y la auditoría interna funcionan de manera alineada y la unidad de control y conformidad se correlacionan con el desempeño de las estatales, las líneas de defensa no tienen poder explicativo sobre el desempeño obtenido de las empresas estatales.

Corporate sustainability explains how the performance of economic, social, and environmental practices ensures the long-term functioning of companies. Based on this, the objective of this chapter was to report the analysis of corporate sustainability practices performed by small and medium-sized enterprises (SMEs) in Brazil, since these companies presented a high degree of bankruptcy before completing a year of life in the country. The analysis was performed through qualitative research with a questionnaire application to the managers of the participating SMEs. The responses to the items of standards 200, 300, and 400, which make up the GRI Global Standard, showed that SMEs are biased in performing economic, environmental, and social practices only when they reduce the impact on sales and their operational cost, or when determined by labour laws, which proves the lack of corporate sustainability among some SMEs in Brazil.

Objetivo do estudo: O presente estudo procurou identificar como os stakeholders são envolvidos nas ações sustentáveis nos Plano Plurianual de Gestão das Escolas Técnicas de São Paulo. Metodologia/abordagem: A pesquisa se apoiou na literatura sobre os stakeholders, ESG, instituições de ensino. Para realizar a pesquisa foi desenvolvido um estudo documental com base no Plano Plurianual de Gestão das ETECs, coletados nos sítios eletrônicos. Das 224 ETECs existentes no Estado de São Paulo, a análise ficou concentrada em 99 PPGs das ETECs que divulgaram seus PPGs. Originalidade/Relevância: A pesquisa explora o disclosure das ações sustentáveis em instituições de ensino e o envolvimento das partes interessadas no desenvolvimento sustentável. Principais resultados: Verificou-se que existem ações de sustentabilidade praticadas pelas ETECs com o envolvimento de seus stakeholders. Verificou-se que quando se observa os projetos sociais, os stakeholders mais evidentes foram: clientes, funcionários e comunidade. Observado as ações ambientais, os stakeholders mais evidenciados foram: comunidade, clientes e professores. Com relação as ações de governança, os stakeholders mais destacados foram: comunidade, clientes e professores. Contribuições teóricas/metodológicas: Do ponto de vista teórico, a principal contribuição desta pesquisa está relacionada à apresentação e detalhamento da relação entre os stakeholders e ESG, sobretudo em instituições de ensino no setor público. Contribuições sociais/para a gestão: A pesquisa ajuda os gestores das ETECs a repensar a elaboração do PPG e quais stakeholders podem ser mais envolvidos para beneficiar sua comunidade local.