R. Chalmeta

1 Introduction The traditional economic development model relentlessly exploits a finite system: the planet (Richardson et al. 2023). Consequently, one challenge of contemporary societies is to achieve sustainable development (Jan et al. 2021). Companies must actively contribute to sustainable development. In fact, sustainability is now a corporate obligation (Wu and Amoasi 2024) that companies can address on three levels. On the first level, they must comply with legislative standards.