IMPLEMENTING ESG PRINCIPLES FOR A SUSTAINABLE BUSINESS IN THE EUROPEAN CONTEXT

Iancu Corina, Jianu Elena, Antoniu Maria Eliza, Hategan Razvan Alexandru and Petrescu Cosmina Nicoleta
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Iancu Corina: UNIVERSITY OF CRAIOVA
Jianu Elena: POLITEHNICA BUCHAREST
Antoniu Maria Eliza: POLITEHNICA BUCHAREST
Hategan Razvan Alexandru: ECOLE DE GUERRE, PARIS
Petrescu Cosmina Nicoleta: UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2026, vol. 2, 307-311

Abstract: European companies currently operate in a business environment marked by increasing regulatory complexity and heightened expectations regarding sustainability and transparency. Environmental, Social, and Governance (ESG) principles have progressively developed into a strategic managerial framework that supports long-term stability, access to financing, and competitive positioning within the European Union. This paper examines the institutional ESG architecture established at European level, identifies the main stages of organizational implementation, and evaluates the strategic outcomes associated with ESG-oriented management. Additionally, the study discusses implementation constraints such as compliance-related costs, data harmonization issues, and the expanding role of digital reporting instruments. The results suggest that coherent ESG integration facilitates sustainable value creation, strengthens governance mechanisms, and enhances organizational resilience. Beyond regulatory compliance, the article emphasizes the structural transformation generated by ESG integration within European business models. The convergence between sustainability objectives, financial performance, and corporate governance reshapes competitive dynamics and redefines value creation mechanisms. The research further highlights the growing interdependence between ESG performance and capital market access, arguing that sustainability indicators increasingly influence investment decisions and risk assessment frameworks. In this context, ESG integration emerges not merely as a normative requirement, but as a strategic driver of long-term competitiveness and institutional legitimacy within the European economic space.

Keywords: ESG integration; sustainable business; European Union; corporate governance; competitiveness. (search for similar items in EconPapers)
Date: 2026
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