ESG-SDG Integration: A Scoping Review of Frameworks and Outcomes
DOI:
https://doi.org/10.68903/iilmr.v01i01.06Keywords:
ESG principles, Sustainable Development Goals, corporate sustainability, ESG-SDG integration, sustainability reporting, stakeholder governanceAbstract
This scoping review examines the integration of Environmental, Social, and Governance (ESG) principles with the United Nations Sustainable Development Goals (SDGs) from 2010 to 2025. Through systematic analysis of 240 peer-reviewed articles, we identify key frameworks, implementation strategies, and performance outcomes linking ESG practices to SDG achievement. Findings reveal a paradigm shift from fragmented Corporate Social Responsibility disclosure towards strategically integrated ESG-SDG frameworks. ESG implementation mediates sustainability strategy-SDG impact relationships, with governance structures moderating effectiveness. ESG momentum strategies demonstrate positive associations with financial performance and improved SDG footprints. However, significant measurement challenges persist due to heterogeneous indicators and data quality issues. Organisations can leverage sector-specific materiality frameworks to map ESG initiatives to SDG targets, while policymakers should prioritise harmonised disclosure mandates. This review synthesises 15 years of research, identifying critical gaps in causal inference and standardisation while proposing future directions for life-cycle sustainability assessment and AI-driven impact measurement.
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