Modelos Integrados de Gestión Ambiental, Ética Corporativa y Sostenibilidad: Una Aproximación Empresarial desde los ODS

This article emphasizes the strategic importance of integrating environmental management, corporate ethics, and sustainability into business organizations, in line with the Sustainable Development Goals (SDGs). The main objective was to conduct a critical and analytical review of integrated models, identifying conceptual frameworks, operational mechanisms, and ethical and strategic tensions that companies face when implementing these models. Methodologically, the research was qualitative, theoretical, and analytical, based on a systematic documentary review of recent academic literature, successful business cases, and international standards related to sustainability and ethics. The central result highlights a transition from reactive sustainability models to strategic approaches that incorporate business ethics as a key structural element, generating competitive advantages and contributing significantly to specific SDGs such as clean water, renewable energy, responsible production, climate action, and the protection of terrestrial ecosystems. The main conclusion holds that the effective integration of these elements is not only theoretically desirable but also necessary to ensure business viability and resilience, requiring a strong ethical organizational culture and transformational leadership that drives genuine innovation and sustainability processes.