Sustainable Business Transformation: Design Guidelines for Integrating Conceptual Ethics in Sustainability Business Evaluation in Dhaka, Bangladesh

The rapid urbanization of Dhaka, the capital of Bangladesh, has intensified the need for ethically grounded and context-specific sustainability evaluation models.While many organizations increasingly align their operations with global frameworks such as the Sustainable Development Goals (SDGs) and Environmental, Social, and Governance (ESG) standards, these approaches often remain compliance-oriented and overlook the deeper ethical foundations required for transformative change.This study introduces a conceptual model for sustainable business transformation that integrates conceptual ethicsencompassing long-term accountability, fairness, and stakeholder responsibility-into the sustainability performance evaluation of urban enterprises.Employing a quantitative research approach, data were gathered from 256 participants involved in Dhaka's corporate and entrepreneurial ecosystem.Structural Equation Modeling using SmartPLS was utilized to examine the influence of five independent variables-Green Corporate Environment, Green Competitive Opportunity, Sustainable Entrepreneurial Discretion, Government Participation, and Economic Technology Regulation-on the dependent variable, Sustainable Business Performance.The findings indicate a statistically significant and positive influence of all independent variables on business sustainability, with the combined explanatory power reaching an R value of 0.452.This research underscores the necessity for a shift from per formative compliance to ethical integration within sustainability frameworks.This research contributes both theoretically and practically by providing design guidelines tailored to the urban context of Dhaka, Bangladesh, which emphasizes digital governance, green finance, and policy innovation.Implications suggest that a localized, ethically embedded approach to