Integrating Sustainable Development Goals in Environmental, Social, and Governance Criteria and the Sustainability Transformation of the EU Business Sector

IF 8.4 2区经济学 Q1 AGRICULTURAL ECONOMICS & POLICY

Annual Review of Resource Economics Pub Date : 2025-10-06 DOI:10.1146/annurev-resource-010224-080807

Phoebe Koundouri, Conrad Felix Michel Landis, Konstantinos Dellis, Angelos Plataniotis

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Abstract

This article reviews environmental, social, and governance (ESG) criteria and Sustainable Development Goals (SDGs) within the EU policy framework. It evaluates integration of the SDGs into existing sustainability reporting frameworks, advocating for more comprehensive and interdisciplinary approaches to embed long-term SDGs in corporate sustainability reporting. This is considered essential to accelerate the EU business sector's sustainability transformation. Moreover, this review evaluates the effectiveness of current frameworks in influencing firm behavior, particularly in reducing pollution levels, promoting green innovation, and complying with enhanced disclosure requirements. Finally, it concludes by suggesting that, while progress has been made, there is a need for further alignment and refinement of these frameworks to ensure that they drive meaningful corporate action and policy development toward achieving the transformation to sustainability.

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将可持续发展目标纳入环境、社会和治理标准以及欧盟商业部门的可持续性转型

本文回顾了欧盟政策框架内的环境、社会和治理（ESG）标准和可持续发展目标（sdg）。它评估了可持续发展目标与现有可持续发展报告框架的整合情况，倡导采用更全面和跨学科的方法，将长期可持续发展目标纳入企业可持续发展报告。这被认为对加速欧盟商业部门的可持续转型至关重要。此外，本综述评估了当前框架在影响企业行为方面的有效性，特别是在降低污染水平、促进绿色创新和遵守增强的披露要求方面。最后，报告总结指出，虽然取得了进展，但仍需要进一步调整和完善这些框架，以确保它们推动有意义的企业行动和政策制定，实现向可持续性的转变。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Annual Review of Resource Economics AGRICULTURAL ECONOMICS & POLICY-

CiteScore

9.40

自引率

0.00%

发文量

期刊介绍： The Annual Review of Resource Economics provides authoritative critical reviews evaluating the most significant research developments in resource economics, focusing on agricultural economics, environmental economics, renewable resources, and exhaustible resources.