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The Ethical Commitment of Business Strategy: ESG-Related Factors as Drivers of the SDGs

Author

Listed:
  • M. Ángeles López-Cabarcos

    (USC - Universidade de Santiago de Compostela [España] = University of Santiago de Compostela [Spain] = Université de Saint-Jacques-de-Compostelle [Espagne])

  • Ydriss Ziane

    (IAE Paris - Sorbonne Business School)

  • M. Luisa López-Pérez

    (USC - Universidade de Santiago de Compostela [España] = University of Santiago de Compostela [Spain] = Université de Saint-Jacques-de-Compostelle [Espagne])

  • Juan Piñeiro-Chousa

    (USC - Universidade de Santiago de Compostela [España] = University of Santiago de Compostela [Spain] = Université de Saint-Jacques-de-Compostelle [Espagne])

Abstract

Companies play an important role in sustainable development. While many companies have incorporated ESG initiatives into their strategies, the specific impact of these efforts on the SDGs remains unclear, especially regarding how these initiatives are prioritized or aligned within corporate strategies. Despite the common relationship between ESG practices and sustainability, limited research has investigated how ESG strategies contribute to the SDGs. This paper aims to assess the ethical commitment of organizational practices, analysing how the combination of five ESG-related variables (ecological impacts, access and affordability, labour practices, product design and lifecycle management, and business ethics) leads to a positive contribution to the SDGs among 137 companies belonging to EUROSTOXX and S&P500 indexes. A fsQCA analysis has been conducted, distinguishing between ESG variables with internal, external, human and non-human connotations. The findings highlight that the combination of all these variables rather than isolated ESG practices is essential to achieve the SDGs. Although differences are shown between the companies belonging to the two indexes, ethical governance, environmental issues and labour practices have emerged as the most relevant ESG variables for achieving sustainable goals. This study provides a better understanding of what and how ESG initiatives can contribute to the SDGs, helping companies and policy makers identify the ethical approaches to consider when designing strategies to advance towards sustainable performance.

Suggested Citation

  • M. Ángeles López-Cabarcos & Ydriss Ziane & M. Luisa López-Pérez & Juan Piñeiro-Chousa, 2025. "The Ethical Commitment of Business Strategy: ESG-Related Factors as Drivers of the SDGs," Post-Print hal-05051285, HAL.
    • Handle: RePEc:hal:journl:hal-05051285
    DOI: 10.1007/s10551-025-06002-z
    as

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    Citations

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    Cited by:

    1. Zixun Zhou & Xinyu Zhou & Xuezhi Zhang & Wei Chen, 2026. "Do corporate social responsibility practices alleviate poverty? Evidence from firms’ targeted pairing assistance with counties," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 13(1), pages 1-13, December.
    2. Waleed M. Alahdal & Ahmad Firdhauz Zainul Abidin & Muskan Sahu & May Abdulaziz Alamoudi & Hafiza Aishah Hashim, 2025. "Exploring the Moderating Effect of Regulatory Quality on the Relationship Between ESG Performance and SDGs Disclosure: Evidence From OECD Countries," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(6), pages 7934-7950, December.
    3. Jangwoo Kim & Euntack Im & Gwangyong Gim, 2025. "The Impact of ESG Management by Automobile Companies on Consumer Purchase Intention," Sustainability, MDPI, vol. 17(19), pages 1-32, September.

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