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J. G. M. C. da Amarante et al.
(a) Determination of expression strings in search engines. The definition of the
terms was supported by other studies in the same topic, consisting of: (“GRC”
or “Governance, Risk and Compliance” and “Social and Environmental Responsibility”).
(b) Web of Science was the selected database. This choice is based on the multidisciplinary studies and references at the international level.
(c) The filters applied in the database represented the following criteria: publication type (scientific articles), English language, field (topic—title, abstract and
keywords), and research area (Business, Management and Accounting).
(d) Time frame: All available years.
From the criteria established above, the results consisted of 41 articles for analysis.
In the sequence, the phase of integral analysis took place aiming at the categorization
of its content, so that all the information is tabulated and checked. Finally, the last
stage of the systematic review was the exclusion of articles that were not consistent
with the topic in their integral analysis and had no specific contributions to the field,
resulting in 7 studies suitable for the analysis, allowing the indexation of the articles
that met the research focus.
Step 3—Analysis: The perspectives and contexts of the studies were explored,
summarizing the results and mapping the field with the presentation of the thematic
lines, discussions and interpretations.
5 Results
Through the systematic analyses of the results, three thematic axes were identified
among the 7 studies. It should be pointed out that for the definition of the thematic
axes, readings of several sections of the articles were carried out for the categorization
of their content and they were grouped according to their similar approaches. Thus,
the studies that presented the greatest meaning and connection between GRC and
Sustainability were analyzed for the composition of their thematic axis.
Table 1 presents the conceptual framework with the definition of each thematic
axis, as well as the criteria for inclusion of the studies.
The thematic axis lead to the fields that are in formation in the studied area. Since
this research topic is in its early stages, more studies are needed to increase the
development and deepening of investigations.
The related thematic lines were determined from the associations proposed by
the authors of the 7 analyzed articles. The process included the review of the keywords and sections of each analyzed article. The topics were then determined by
content analysis using the criterion of joint thematic similarity for the establishment
of categories of analysis.
J. G. M. C. da Amarante et al.
(a) Determination of expression strings in search engines. The definition of the
terms was supported by other studies in the same topic, consisting of: (“GRC”
or “Governance, Risk and Compliance” and “Social and Environmental Responsibility”).
(b) Web of Science was the selected database. This choice is based on the multidisciplinary studies and references at the international level.
(c) The filters applied in the database represented the following criteria: publication type (scientific articles), English language, field (topic—title, abstract and
keywords), and research area (Business, Management and Accounting).
(d) Time frame: All available years.
From the criteria established above, the results consisted of 41 articles for analysis.
In the sequence, the phase of integral analysis took place aiming at the categorization
of its content, so that all the information is tabulated and checked. Finally, the last
stage of the systematic review was the exclusion of articles that were not consistent
with the topic in their integral analysis and had no specific contributions to the field,
resulting in 7 studies suitable for the analysis, allowing the indexation of the articles
that met the research focus.
Step 3—Analysis: The perspectives and contexts of the studies were explored,
summarizing the results and mapping the field with the presentation of the thematic
lines, discussions and interpretations.
5 Results
Through the systematic analyses of the results, three thematic axes were identified
among the 7 studies. It should be pointed out that for the definition of the thematic
axes, readings of several sections of the articles were carried out for the categorization
of their content and they were grouped according to their similar approaches. Thus,
the studies that presented the greatest meaning and connection between GRC and
Sustainability were analyzed for the composition of their thematic axis.
Table 1 presents the conceptual framework with the definition of each thematic
axis, as well as the criteria for inclusion of the studies.
The thematic axis lead to the fields that are in formation in the studied area. Since
this research topic is in its early stages, more studies are needed to increase the
development and deepening of investigations.
The related thematic lines were determined from the associations proposed by
the authors of the 7 analyzed articles. The process included the review of the keywords and sections of each analyzed article. The topics were then determined by
content analysis using the criterion of joint thematic similarity for the establishment
of categories of analysis.