Analysis of the relationships between sustainable development goals, sustainable development and organizational results: an empirical study

Giménez Espín, Juan Antonio; Pérez Zabaleta, Amelia

Publication:
Analysis of the relationships between sustainable development goals, sustainable development and organizational results: an empirical study

dc.contributor.author	Giménez Espín, Juan Antonio
dc.contributor.author	Pérez Zabaleta, Amelia
dc.contributor.department	Economía Financiera y Contabilidad
dc.date.accessioned	2025-10-07T11:31:02Z
dc.date.available	2025-10-07T11:31:02Z
dc.date.copyright	© 2025, The Author(s)
dc.date.issued	2025-09-24
dc.description.abstract	This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results. To this end, these business practices have been categorized into three levels: basic, advanced, and expert. The analysis is conducted using a sample of 200 medium- sized Spanish companies. The data have been collected through a structured questionnaire administered to two managers from each company (the general manager and the person in charge of sustainability or production) and analyzed using partial least squares structural equation modeling (PLS- SEM). The results show that the greater the company's engagement with the SDGs, the more it contributes to sustainable evelopment, and that this contribution to sustainability is also reflected in better results. In addition, sustainable development is found to have a positive impact on business performance.
dc.format	application/pdf
dc.format.extent	20
dc.identifier.citation	Sustainable Development, 2025; 0:1–20
dc.identifier.doi	https://doi.org/10.1002/sd.70240
dc.identifier.eissn	1099-1719
dc.identifier.issn	0968-0802
dc.identifier.uri	http://hdl.handle.net/10201/165009
dc.language	eng
dc.publisher	Wiley
dc.relation	Sin financiación externa a la Universidad
dc.relation.publisherversion	https://onlinelibrary.wiley.com/doi/10.1002/sd.70240
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International	*
dc.rights.accessRights	info:eu-repo/semantics/openAccess
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/	*
dc.subject	Practices at basic, advanced, and expert level
dc.subject	Organizational results
dc.subject	PLS-SEM
dc.subject	SDGs
dc.subject	Sustainable development
dc.subject.ods	No relacionado con ningún objetivo de desarrollo sostenible
dc.title	Analysis of the relationships between sustainable development goals, sustainable development and organizational results: an empirical study
dc.type	info:eu-repo/semantics/article
dspace.entity.type	Publication	es
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