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This study aims to analyze the effects of psychological capital on the transfer of knowledge from accounting students to business organizations. A descriptive study was carried out, with 210 students from the Accounting Sciences course of two universities of the Itajaí Valley, Santa Catarina, and a quantitative data approach.

To compose the sample, the academics who were attending from the third semester of the course and working in business organizations were exclusively selected. Data collection was carried out by means of a questionnaire. and the analysis was conducted with the aid of modeling of structural equations. Ten hypotheses were established to investigate the theoretical relations object of analysis and to reach the objective of the study, of which only three were refuted.

The results showed an indirect relation between psychological capital and knowledge transfer, mediated by the acquired knowledge and the absorptive capacity of the students. It has been found that accounting academics transfer knowledge to the business organizations in which they work, which indicates that their experiences, skills and knowledge gained from the studies, are put into practice in their workplace. This transfer of knowledge depends on the knowledge acquired, the students’ absorptive capacity and, indirectly, on their psychological capital. In general, it was verified that motivational factors can contribute to the transfer of knowledge.

In general, it was verified that motivational factors can contribute to the transfer of knowledge, however, unlike that found in other studies developed on the subject, these are not direct determinants to the transfer of knowledge, being elements predictors for it to occur learning through its acquisition, which will influence this transfer. Thus, in the sample investigated, the evidences found revealed that the motivation for learning indirectly influences the transfer of knowledge, through the acquired knowledge.

The purpose of this paper is to analyse through a systematic literature review the evolution of the theme of environmental social and governance (ESG) in universities, correlating variables and presenting a panorama for Latin American universities.

This paper uses a systematic literature review approach. The Web of Science database was used for data collection, and a set of keywords (Environmental, Social and Governance × Universities) and a classification method were used, resulting in 111 articles classified in the Zotero software. After classification, these publications were analysed in the VOSviewer software.

The main evidence about ESG and universities shows that its relevance has been growing worldwide with an emphasis on England, the USA, Spain, followed by Brazil in fourth place regarding the number of papers published worldwide. The most representative areas identified were governance, sustainability, higher education, sustainable campus, environmental science, ecology, science and technology. The journals presenting more published papers under the topic are International Journal of Sustainability in Higher Education, Journal of Cleaner Production and Sustainability. As for the most relevant authors, the Europeans Lozano and Leal Filho, Velasquez from Mexico and Brandli from Brazil were identified. As for institutions, the University Durham, State University System of Florida and State University of Campinas do Brazil stand out.

As the main limitation of the study is related to the sample of articles. This study is focused on the analysis of publications from the last decade, presenting only 111 results. However, this restriction in the timeline is justified as it is a new topic; this study was also limited to the use of a single database; in this sense, future research can carry out a more comprehensive review of the sustainability literature covering periods prior to a decade and an analysis in other databases.

These results provide a basis for improving sustainability in universities and ESG in Latin America. It also allows to explore and reflect on several indicators, enabling the evaluation and planning of actions to improve competitiveness.