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Integrating Sustainability Objectives Into Corporate Social Responsibility Practices

Author

Listed:
  • Maria URSU

    (University of Oradea, Faculty of Economic Sciences, Oradea, Romania)

  • Olimpia BAN

    (Department of Economics and Business, Faculty of Economic Sciences, University of Oradea, Romania,)

Abstract

The main purpose of this paper is to analyze how the Sustainable Development Goals (SDGs), elaborated by the United Nations (UN), are mainstreamed into the corporate social responsibility (CSR) strategies of modern companies. Specifically, the paper explores the conceptual and operational links between the two dimensions, highlighting their common points. It provides an overview of current practices and the social, economic and environmental impacts generated through coherent implementation. The research methodology is qualitative, based on literature review, case studies from specific Romanian companies and non-financial reporting documents. The research objectives include: O1: to investigate the conceptual and strategic synergies between the SDGs and CSR; O2: to analyze the involvement of three Romanian companies in order to achieve the SDGs; O3: to formulate strategic recommendations for the private sector and governmental actors. The conclusions emphasize the importance of strategic alignment, multi-sectoral collaboration and the use of standardized measurement tools for achieving the SDGs by 2030. The contribution of the paper is to strengthen the theoretical and practical framework for mainstreaming sustainability in corporate governance. It provides recommendations for the private sector, policy makers and civil society on mainstreaming sustainability into corporate strategy.

Suggested Citation

  • Maria URSU & Olimpia BAN, 2025. "Integrating Sustainability Objectives Into Corporate Social Responsibility Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 34(2), pages 202-216, December.
    • Handle: RePEc:ora:journl:v:34:y:2025:i:2:p:202-216
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    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
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    More about this item

    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • D64 - Microeconomics - - Welfare Economics - - - Altruism; Philanthropy; Intergenerational Transfers
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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