INTEGRATING ESG AND SDG FRAMEWORKS: A NEW PARADIGM FOR CORPORATE SUSTAINABILITY REAL WORLD APPLICATIONS

Corporate sustainability has emerged as a critical global business imperative. In recent years, frameworks such as Environmental, Social, and Governance (ESG) criteria and the United Nations Sustainable Development Goals (SDGs) have gained traction in guiding responsible business practices. However, there remains a significant gap in understanding the integrative application of ESG and SDG frameworks for holistic sustainability performance measurement. This paper investigates how companies can align ESG criteria with relevant SDG targets to enhance accountability, long-term value creation, and sustainability reporting. The study utilizes a quantitative research approach, collecting and analyzing data from 200 companies across sectors in India to assess the level of ESG-SDG integration. Through structured questionnaires and secondary financial and non-financial disclosures, the study evaluates indicators such as carbon emissions, gender equality, community development, board diversity, and ethical governance. Correlation and regression analyses were conducted to determine the strength of alignment and its impact on corporate performance and investor confidence. Findings reveal that firms with high ESG disclosure quality also demonstrate better alignment with SDG goals, especially SDG 5 (Gender Equality), SDG 13 (Climate Action), and SDG 8 (Decent Work and Economic Growth). Furthermore, strong governance (G in ESG) positively moderates the ESG-SDG relationship. This paper contributes to sustainability literature by proposing an integrated ESG-SDG reporting model and offering practical insights for policymakers, investors, and corporate leaders. It recommends regulatory mechanisms, capacity-building programs, and sector-specific metrics to enhance adoption. The study concludes that aligning ESG with SDG targets is not only feasible but imperative for future-ready sustainable corporations.