Aligning business with Sustainable Development Goals: in search of an optimal business model

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Bartosz Deszczyński

Abstrakt

The objective of this paper is to demonstrate the existence of a universal business model supporting the achievement of sustainable development goals, regardless of industry and company origin. This is a novel approach, since most authors concentrate on seeking purely innovative models or projects operating within a single industry. A hypothetico-deductive method of theory building
was applied. First, the literature review was conducted to determine the nature of the proposed model, and second, the empirical research and the analysis of acquired material were performed using the association analysis method. It was proved that a universal business model supporting the achievement of sustainable development goals exists and has a relational nature. Its specific
characteristics were presented, indicating the functioning of relational champions – companies that have implemented it most effectively.

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Deszczyński, B. (2025). Aligning business with Sustainable Development Goals: in search of an optimal business model. Journal of Management and Financial Sciences, (53), 51–72. https://doi.org/10.33119/JMFS.2024.53.3
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