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

Phoebe Koundouri,C. Landis,Konstantinos Dellis,Angelos Plataniotis

Published 2025 in Annual Review of Resource Economics

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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