The Influence of Corporate Governance on the Quality of Accounting Information and Sustainability Practices

This article analyzes the role of corporate governance as a determining factor of the quality of accounting information in organizational environments guided by ESG practices, considering the institutional effects of transparency, disclosure, and accountability. The objective is to understand how corporate governance influences the integrity and usefulness of sustainable accounting reporting in different institutional contexts, as proposed in the title of the study. To this end, an integrative literature review was adopted based on 10 scientific articles extracted from the Web of Science database, selected by crossing the descriptors “Corporate Governance”, “Accounting Information Quality”, “Sustainability Disclosure” and “Accountability”. The results indicate that solid governance structures, independent boards, effective audits, and compliance mechanisms are essential to ensure informational credibility, mitigate greenwashing risks, and promote the legitimacy of ESG reporting. It is concluded that institutionalized governance is a transversal axis between sustainability, reputation, and accounting quality, being essential to align market value and social responsibility.