Corporate social responsibility and business ethics: paths to sustainability

• Autores: Vera Lúcia Steiner, Cleide Calgaro
• Localización: Revista Iberoamericana de Derecho, Cultura y Ambiente, ISSN-e 2953-3554, Nº. 5, 2024
• Idioma: inglés
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• Resumen

  • The issue of corporate social responsibility has intensified in recent decades and organizations should seek to adhere to this strategy, which has ethics as one of its presuppositions, in the pursuit of sustainability. The general objective is to analyze ESG (Environmental, Social and Governance) or CSR (Corporate Social Responsibility) from the perspective of the principle of business ethics with a view to sustainability. And specifically: i) to verify which business practices are considered essential in ESG from the perspective of business ethics; ii) to verify how the ethical element constitutes a fundamental axis for the success or failure of a company in its quest for sustainability. The methodology used was bibliographic and descriptive, consisting of a review of the existing bibliographic material on the topic studied and was exploratory in nature with a qualitative approach. The relevance of this study lies in the fact that companies must overcome the reductionist concept of economic development and embrace the environment, in a way that encompasses the social, ethical, legal-political, economic and environmental facets of sustainability. The conclusion is that organizations must act responsibly, ethically and transparently in pursuit of sustainability, and can use environmental, social and governance (ESG) strategies to do so.