Working Paper : 2401

Authors Koundouri, P., Landis, C., Dellis, K. and Plataniotis, A.
Title Integrating SDGs in ESGs and the Sustainability Transformation of the EU Business Sector
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.
Creation Date 2024-01-04
Keywords ESG, Sustainable Development Goals, SDG, CSRD, Sustainability Reporting
File 2024.AR.Resource.Economics.paper.Koundourietal.v4.pdf (825805 bytes)
File-Function First version

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