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

Author

Listed:
  • Phoebe Koundouri
  • Conrad Landis
  • Konstantinos Dellis
  • Angelos Plataniotis

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.

Suggested Citation

  • Phoebe Koundouri & Conrad Landis & Konstantinos Dellis & Angelos Plataniotis, 2024. "Integrating SDGs in ESGs and the Sustainability Transformation of the EU Business Sector," DEOS Working Papers 2401, Athens University of Economics and Business.
    • Handle: RePEc:aue:wpaper:2401
    as

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    File URL: http://wpa.deos.aueb.gr/docs/2024.AR.Resource.Economics.paper.Koundourietal.v4.pdf
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    References listed on IDEAS

    as
    1. Jiao, Yawen, 2010. "Stakeholder welfare and firm value," Journal of Banking & Finance, Elsevier, vol. 34(10), pages 2549-2561, October.
    2. Sofia Anyfantaki & Petros Migiakis & Katerina Paisiou, 2022. "Green finance in Europe: actors and challenges," Economic Bulletin, Bank of Greece, issue 55, pages 83-105, July.
    3. Florian Berg & Julian F Kölbel & Roberto Rigobon, 2022. "Aggregate Confusion: The Divergence of ESG Ratings [Corporate social responsibility and firm risk: theory and empirical evidence]," Review of Finance, European Finance Association, vol. 26(6), pages 1315-1344.
    4. Gianni Betti & Costanza Consolandi & Robert G. Eccles, 2018. "The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework," Sustainability, MDPI, vol. 10(7), pages 1-23, June.
    5. Thomas E. Schneider, 2011. "Is Environmental Performance a Determinant of Bond Pricing? Evidence from the U.S. Pulp and Paper and Chemical Industries," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1537-1561, December.
    6. Phoebe Koundouri & Stathis Devves & Angelos Plataniotis, 2021. "Alignment of the European Green Deal, the Sustainable Development Goals and the European Semester Process: Method and Application," DEOS Working Papers 2113, Athens University of Economics and Business.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    ESG; Sustainable Development Goals; SDG; CSRD; Sustainability Reporting;
    All these keywords.

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