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Research Article · SUSTAINABLE DEVELOPMENT

The Integration of Environmental and Social Sustainability Dimensions into Corporate Governance in the Context of EU ESG Standards

Ivanka Bankova· ORCID 0009-0007-3302-2117

Varna Free University “Chernorizets Hrabar”, Varna, Bulgaria

KSI Transactions on Knowledge Society · Vol. XVII · No. 1 · pp. 36–41 · 2026

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Abstract

The constantly changing nature of people’s daily lives and economic activities - amid rapid technological advancement and an unstable geopolitical and economic environment – calls for a new approach and requires the integration of new types of, in terms of type, quantity, and quality to sustain natural economic cycles and implement environmentally sound strategies and policies. Gradually, the challenges of a globalizing world are drawing attention to the specific characteristics of small and medium-sized enterprises (SMEs) operating in an open economy. These enterprises must have a long-term commitment to both their own sustainable development and the sustainability of the economy as a whole. There is a growing need to integrate environmental and social dimensions into their management, as these are increasingly becoming a strategic factor for the competitiveness of European enterprises, rather than merely an element of corporate social responsibility.

Keywords: Sustainable Development, Environmental and Social Dimensions, Corporate Governance, ESG Standards. Business Competitiveness

Subject classification

JEL CLASSIFICATIOND20, М12, Q57
UDC CLASSIFICATIONTo be verified by the editorial office

How to cite

APA 7 — bibliographic citation based on the published issue

Bankova, I. (2026). The Integration of Environmental and Social Sustainability Dimensions into Corporate Governance in the Context of EU ESG Standards KSI Transactions on Knowledge Society, 17(1), 36–41.

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