Compromiso con los Objetivos de Desarrollo Sostenible, desempeño económico y recursos humanos

The growing commitment of companies to the fulfillment of the Sustainable Development Goals of the United Nations 2030 Agenda raises the question of the benefits that companies can obtain from this commitment. The aim of this paper is to study the relationship between this commitment and the generation of two types of benefits for companies: Economic benefits and those related to human resource performance. We used information collected through a questionnaire, which was answered by a sample of companies that participated in a Corporate Social Responsibility self-assessment program. The questionnaire includes indicators on: 1) implementation of specific practices related to the Sustainable Development Goals; 2) corporate performance (economic and human resources); 3) protection of shareholders’ interests and corporate sustainability. Cronbach’s alpha and factor analysis were used to validate the indexes constructed on the basis of the indicators. The relationship between them was studied by means of simple correlations and partial correlations. A positive correlation was found between commitment to these objectives and corporate performance, and that this commitment does not imply disregarding shareholders’ interests or putting the company’s sustainability at risk. In addition to contributing to the development of this field of research, these results provide arguments for institutions that promote the 2030 Agenda and for company managers interested in involving their companies in this agenda.