The SDGs versus ESG factors: corporate boards engagement and responsible investing driving the change

Sylwia E. Starnawska

Chapter 10 in The Elgar Companion to International Business and the Sustainable Development Goals, 2026, pp 221-240 from Edward Elgar Publishing

Abstract: There has been some progress in embracing ESG driven investing, and growing ESG factors popularity. Limited strategic alignment between SDGs and ESG factors poses significant challenges. Lack of transparency and ambiguous methodologies undermine accountability and lead to fragmented commitment towards ESG factors implementation. The recommended standardization and broader reference to SDGs could intensify acceptance bridging disparities existing internationally. Legal, financial, and operational variations across countries create barriers for international business. Comprehensive regulatory approaches and evident incentives are required from regulators under increasing pressures from the public, consumers, and investors via advocacy/activism of corporate boards. Corporate business sustainability should be also viewed through the perspective of ESG factors for convincing justification and risk recognition by stakeholders. Effective ESG implementation pathways, empowered by AI, should be engrained in the corporate culture and governance with integrity, and strategic scrutiny. ESG factors convergence towards SDGs, both in public and private equity is required.

Keywords: SDGs; ESG; IB corporate boards; Responsible investing; Global stakeholders; International regulation; Corporate governance (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035348473
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