Author
Abstract
The growing importance of environmental, social, and governance (ESG) considerations has significantly increased the need for reliable, transparent, and auditable sustainability information. While prior research has extensively examined digital transformation, information governance, and ESG reporting, relatively little attention has been paid to the role of document management maturity in enabling effective ESG governance. This study explores how document management maturity can support ESG governance and, ultimately, contribute to sustainable organizational performance in large companies. To address this objective, the research employs a structured integrative literature review combined with qualitative content analysis. A final sample of 28 peer-reviewed studies published between 2020 and 2026 was analysed across seven dimensions: document and records management, information and data governance, digital integration and technological capability, information quality and traceability, ESG governance and reporting, sustainable performance, and direct links between document management and sustainability outcomes. The findings reveal a substantial imbalance in the existing literature. Digital integration and technological capability were addressed in 78.6% of the reviewed studies, ESG governance and reporting in 64.3%, and information quality, traceability, or auditability in 60.7%. By contrast, only 14.3% of the studies explicitly examined document or records management, while just 7.1% directly connected document management practices with sustainability outcomes. Importantly, none of the reviewed studies empirically tested the complete relationship between document management maturity, ESG governance, and sustainable performance. Based on the synthesis of the evidence, the article proposes an integrated conceptual pathway in which document management maturity enhances the quality, traceability, and reliability of ESG information. Improved information quality strengthens ESG governance processes, which in turn support sustainable corporate performance. The study therefore repositions document management from a primarily operational function to a strategic information-governance capability that plays an important role in corporate sustainability.
Suggested Citation
Purcarea Liviu & Radulescu Carmen Valentina, 2026.
"The Impact Of Document Management Maturity On Esg Governance And Sustainable Performance In Large Companies,"
Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 702-720, August.
Handle:
RePEc:cbu:jrnlec:y:2026:v:4:p:602-720
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