Corporate Sustainability: A Strategic Pillar for Sustainable Development and Business Competitiveness
European Public and Social Innovation Review, ISSN: 2529-9824, Vol: 10, Page: 1-18
2025
Metric Options: CountsSelecting the 1-year or 3-year option will change the metrics count to percentiles, illustrating how an article or review compares to other articles or reviews within the selected time period in the same journal. Selecting the 1-year option compares the metrics against other articles/reviews that were also published in the same calendar year. Selecting the 3-year option compares the metrics against other articles/reviews that were also published in the same calendar year plus the two years prior.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
Article Description
Introduction: Corporate sustainability (CS) seeks to minimize negative externalities and maximize positive impacts on society. Respecting human rights, ethics and ESG (environmental, social and governance) criteria, it offers an opportunity to improve financial performance and business reputation. Methodology: it is based on a careful analysis of the literature, cases, and reflection on the implementation of the recent European Union (EU) Directives. Results: An updated perspective of the SC is shown. It is shown that the transposition in Spain of the EU Directives on CS has not been carried out because they are very recent. The most relevant successful cases in SC implementation that could be related to the importance of financial mechanisms, new regulatory initiatives and the connection with the circular economy are described. Conclusions: CS is emerging as a crucial factor in the current corporate landscape, generating challenges and opportunities for organizations. In regulatory terms it is evolving rapidly, with new directives requiring greater transparency and responsibility in sustainable practices. This is forcing companies to reevaluate and adapt their operations to meet more rigorous standards.
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