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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
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Metric Options:   Counts1 Year3 Year

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.

Bibliographic Details

Eliana Díaz-Cruces; María Méndez Rocasolano; Pablo Javier Miró Colmenárez

Forum XXI

Social Sciences; Economics, Econometrics and Finance

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