Abstract

Socially responsible companies whose values are aligned with the United Nations Sustainable Development Goals (UN SDGs) contribute to creating wealth and long-term economic and social value. This alignment leads to a competitive advantage based on the triple bottom line that enhances financial performance. In this paper, fuzzy-set qualitative comparative analysis (fsQCA) is used to identify the configurations of conditions that lead to high or low financial performance (return on equity) for a sample of companies in the IBEX 35. Firms should adopt business models that embrace the SDGs because sustainability-based models can ensure not only the present but also the future of generations to come.

摘要

其价值观与联合国可持续发展目标（UN SDGs）保持一致的具有社会责任感的公司为创造财富以及长期的经济和社会价值做出了贡献。这种一致性基于三重底线而带来了竞争优势，从而提高了财务绩效。在本文中，模糊集定性比较分析（fsQCA）用于确定导致IBEX 35中样本公司财务状况高低的条件的配置。之所以接受可持续发展目标，是因为基于可持续性的模型不仅可以确保现在的世代，而且还可以确保子孙后代的未来。