International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 8, Issue 2 (March-April 2026) Submit your research before last 3 days of April to publish your research paper in the issue of March-April.
Submit Research Paper Join as a Reviewer

Plagiarism is checked by the leading plagiarism checker TurnItIn

Call for Paper

Volume 8 Issue 2
March-April 2026

Submit your research paper

Indexing Partners
Academia Advanced Sciences Index Bielefeld Academic Search Engine CiteSeer DRJI Google Scholar Independent Search Engine & Directory Network ISI (International Scientific Indexing) Issuu Mendeley Research Networks
RefSeek ResearcherId - Thomson Reuters ResearchGate Scirus Scribd Semantic Scholar UTeM - Universiti Teknikal Malaysia Melaka Wiki for Call for Papers WorldCat Zenodo

Linking Esg to the Un Sustainable Development Goals (Sdgs): a Conceptual Perspective

Author(s) Prof. Sadhana Ganesh Awate
Country India
Abstract The integration of Environmental, Social, and Governance (ESG) principles with the United Nations Sustainable Development Goals (SDGs) represents an emerging frontier in sustainable business strategy and responsible investment. While ESG frameworks provide firm-level tools for assessing non-financial performance, the SDGs establish a global policy roadmap toward inclusive and sustainable development. However, the conceptual and methodological linkages between these two paradigms remain underdeveloped. This paper presents a conceptual perspective that bridges ESG practices with SDG outcomes through a double-materiality and impact-pathway framework. By synthesizing academic literature, institutional guidance, and reporting standards, the paper identifies key areas of convergence—such as environmental stewardship, social inclusion, and governance accountability—while acknowledging persistent gaps in measurement, attribution, and indicator granularity. The proposed model outlines a structured approach for mapping ESG dimensions to specific SDG targets, emphasizing materiality assessment, outcome-oriented indicators, and transparent disclosure. The study contributes to sustainability theory by clarifying how corporate ESG performance can be systematically aligned with global development objectives, offering implications for managers, investors, and policymakers seeking credible and measurable SDG integration.
Keywords ESG, SDGs, double materiality, sustainable finance, corporate sustainability, impact measurement
Field Business Administration
Published In Volume 8, Issue 2, March-April 2026
Published On 2026-03-25
DOI https://doi.org/10.36948/ijfmr.2026.v08i02.72139
View / Download PDF File

Share this



E-ISSN 2582-2160
CrossRef

CrossRef DOI is assigned to each research paper published in our journal.

IJFMR DOI prefix is
10.36948/ijfmr

Downloads
Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 8 Isu 2Cover Page Vol 8 Isu 1Cover Page Vol 7 Isu 6

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA Open Access

About IJFMR
Fees & Payment
Current Issue
Publication Archive 		Submit Research Paper
Track Submission Status
Publication Guidelines
Publication Ethics
Peer Review & Plagiarism 		Join as a Reviewer
Editors & Reviewers
Reviewer Referral Program
Get Reviewer Membership Certi. 		Website/Journal Policies
Usage Policy
Content Policies
Privacy Policy
Contact Us +91-9687-828-838 editor@ijfmr.com
Powered by Sky Research Publication and Journals