La Sostenibilidad Corporativa: Un Pilar Estratégico para el Desarrollo Sostenible y la Competitividad Empresarial

Eliana Díaz-Cruces; María Méndez Rocasolano; Pablo Javier Miró Colmenárez

doi:10.31637/epsir-2025-795

Authors

Eliana Díaz-Cruces Saint Anthony Catholic University https://orcid.org/0000-0003-0782-4101
María Méndez Rocasolano Saint Anthony Catholic University https://orcid.org/0000-0002-5345-8352
Pablo Javier Miró Colmenárez Saint Anthony Catholic University https://orcid.org/0000-0003-0929-7042

DOI:

https://doi.org/10.31637/epsir-2025-795

Keywords:

Corporate sustainability, environmental law, circular economy, financial mechanisms, sustainable future

Abstract

Introduction: Corporate sustainability (CS) seeks to minimize negative externalities and maximize positive impacts on society. Respecting human rights, ethics and ESG (environmental, social and governance) criteria, it offers an opportunity to improve financial performance and business reputation. Methodology: it is based on a careful analysis of the literature, cases, and reflection on the implementation of the recent European Union (EU) Directives. Results: An updated perspective of the SC is shown. It is shown that the transposition in Spain of the EU Directives on CS has not been carried out because they are very recent. The most relevant successful cases in SC implementation that could be related to the importance of financial mechanisms, new regulatory initiatives and the connection with the circular economy are described. Conclusions: CS is emerging as a crucial factor in the current corporate landscape, generating challenges and opportunities for organizations. In regulatory terms it is evolving rapidly, with new directives requiring greater transparency and responsibility in sustainable practices. This is forcing companies to reevaluate and adapt their operations to meet more rigorous standards.

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Author Biographies

Eliana Díaz-Cruces, Saint Anthony Catholic University

Lawyer from the Universidad de los Andes (ULA) in Venezuela, with a double Master in Law and Public Law obtained in 2021 at the University of Seville in Spain. Currently Predoctoral Researcher (PhD candidate), at the Faculty of Law of the Catholic University of Murcia (UCAM) in Spain in the Research Group Law, Ecotechnology and Innovation Keys for the Development of the 21st Century. Her research focuses on Environmental Law, specifically, the intersection of three critical elements: i.- The right to climate. ii.- Human Rights. iii.- Impact of Climate Change.

María Méndez Rocasolano, Saint Anthony Catholic University

Degree and PhD in Law from the Complutense University of Madrid (UCM). Since 1994, Professor of Constitutional and Administrative Law, specialising in Environmental Law and sustainable development. She has taught at the UCM, the Instituto de Estudios Bursátiles, the Environmental Chair of the Universidad de Alcalá de Henares, the Universidad Europea de Madrid, the Universidad Alfonso X, the Instituto de Derecho Público of the Universidad Rey Juan Carlos I, the Universidad Federal de Fortaleza (Brazil) and the Universidad Autónoma de Derecho (Sâo Paulo- Brazil). Currently Coordinator of Research and Transfer of the Faculty of Law, and Principal Researcher of the Research Group ‘Law, Ecotechnology, Security and Innovation key to the Development of the 21st Century of the UCAM.

Pablo Javier Miró Colmenárez, Saint Anthony Catholic University

Law Degree from the Universidad Fermín Toro, Venezuela (2007), with a Master's Degree in European Union Studies from the Universidad Católica San Antonio de Murcia (2008), and a PhD from the UCAM in the Faculty of Social, Legal and Business Sciences (2017). He is currently secretary of the Faculty of Law of the UCAM and teaches in the degrees in Law, Biotechnology and Labour Relations and Human Resources; teaching subjects such as: Constitutional Law; International Public Law; European Union Law; Food Regulation and Circulation of Food in the EU; Community Social Law. Likewise, in the University Master's Degree in Access to the Professions of Law and Procurement, University Master's Degree in Administrative Management and University Master's Degree in Military Law.

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