Profitability and Sustainability-How to achieve the United Nations Sustainable Development Goals (SDG) from an economic perspective by 2030

Abstract

This dissertation investigates the strategic integration of the United Nations' Sustainable Development Goals (SDG) within German DAX-listed companies, focusing on the interplay between profitability and sustainability. Motivated by the urgent global challenge of climate change and the need for decarbonization, the study explores how businesses can contribute meaningfully to SDG 13 (Climate Action), SDG 8 (Decent Work and Economic Growth), and SDG 5 (Gender Equality) while maintaining economic viability. Employing a mixed-methods approach, the research combines quantitative corpus analysis of sustainability reports from ten DAX companies (2021–2023) with qualitative insights from semi-structured expert interviews. The corpus analysis reveals significant variability in SDG mentions, suggesting that while some companies use the SDG framework substantively, others treat it as a symbolic communication tool. The qualitative interviews further highlight organizational challenges, including inconsistent implementation across departments, limited data maturity, and regulatory burdens, particularly in relation to the Corporate Sustainability Reporting Directive (CSRD). Findings underscore the importance of embedding sustainability into corporate culture, governance, and strategy. While regulatory frameworks like the CSRD catalyze ESG integration, success depends on leadership commitment, cross-functional collaboration, and the ability to reconcile short-term profitability with long-term sustainability goals. The study also emphasizes the role of organizational diversity, employee engagement, and innovation in driving sustainable transformation. The dissertation concludes that achieving the SDG by 2030 requires a paradigm shift from profit maximization to value optimization. Companies must move beyond siloed ESG efforts and adopt holistic strategies that align financial performance with environmental and social impact. Future research should explore the effectiveness of emerging international frameworks, such as ISO 53001 and ISSB, and the evolving influence of political dynamics on corporate sustainability agendas.