Sustainable Innovation Maturity in the Cosmetics Industry: An Item Response Theory-Based Analysis
DOI:
https://doi.org/10.4067/s0718-2724202600025059Keywords:
ESG, cosmetics industry, maturity, latent structure, sustainable innovation, organizational maturityAbstract
Environmental, Social, and Governance (ESG) activities can be understood as a commitment to the sustainability agenda, representing responsible business practices. In this context, the research seeks to address the following question: how are the levels of sustainable innovation maturity structured in the cosmetics industry, and what is the differentiating role of ESG practices in this process? Accordingly, this study aimed to analyze sustainable innovation maturity in cosmetics industry firms, identifying its latent structure, the distribution of maturity levels, and the differentiating role of the practices under analysis. To ensure clarity and systematization of the methodological procedure adopted, the study was structured into six sequential phases, encompassing the definition of the research design, data collection and treatment procedures, computational procedures, and the interpretation of results. The findings demonstrate that the advancement of sustainable innovation in the sector depends less on the isolated adoption of specific practices and more on the strategic integration of sustainability, technological innovation, and ESG governance. Practices related to ESG governance, the development of green technologies, and the adoption of recycled or renewable inputs exhibited greater discriminatory power, emerging as central elements in differentiating firms at more advanced levels of maturity.
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Copyright (c) 2026 Rita de Cássia Moreschi Dória, Syntia Lemos Cotrim, George Lucas Moraes Pezzott, Vitor Hugo dos Santos Filho, Pedro Vieira Souza Santos, José Wendel dos Santos

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