Integrating SDGs in ESGs and the Sustainability Transformation of the EU Business Sector

Phoebe Koundouri (), Conrad Landis, Konstantinos Dellis and Angelos Plataniotis

No 2401, DEOS Working Papers from Athens University of Economics and Business

Abstract: The paper consists of a review of the Environmental, Social and Governance Criteria (ESGs) and Sustainable Development Goals (SDGs) Frameworks with a focus on the EU policy context. Based on the most recent Literature, the integration of the SDGs in the ESG framework is discussed and we underline the need for more interdisciplinary and holistic frameworks to incorporate the long-term SDG targets into the Corporate Sustainability reporting framework in order to accelerate the transition of the EU business sector.

Keywords: ESG; Sustainable Development Goals; SDG; CSRD; Sustainability Reporting (search for similar items in EconPapers)
Date: 2024-01-04
New Economics Papers: this item is included in nep-ene and nep-env
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Persistent link: https://EconPapers.repec.org/RePEc:aue:wpaper:2401

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