Bellostas Pérezgrueso, Ana JoséRío Solano, María Cristina delGonzález Álvarez, KarenLópez Arceiz, Francisco José2023-09-152023-09-152023Bellostas-Pérezgrueso, A. J., Del Rio, C., González Alvarez, K., López-Arceiz, F. J. (2023) Cultural context, organizational performance and Sustainable Development Goals: a pending task. Green Finance, 5(2), 211-239. https://doi.org/10.3934/GF.2023009.2643-109210.3934/GF.2023009https://academica-e.unavarra.es/handle/2454/46343The collaboration of private companies in the fulfillment of the Sustainable Development Goals (SDGs) is key to address global challenges of climate change, social inequality and environmental degradation. This collaboration can also boost their own organizational performance. However, the research on the relationship between SDG commitment and organizational performance remains inconclusive. The diversity of findings could stem from cross-cultural differences in corporate environments. The aim of this study, therefore, was to analyze the interaction between SDG commitment and organizational performance and to examine how this interaction is influenced by cultural factors. Using simultaneous equation modeling on a sample of 3,420 companies from 30 countries for the period 2015 to 2020, our results show that engagement with SDGs has an impact on organizational performance levels which is further enhanced by the catalytic effect of certain cultural factors.application/pdfeng© 2023 the Author(s), licensee AIMS Press. This is an open access article distributed under the terms of the Creative Commons Attribution License.Sustainable development goalsCultural factorsOrganizational performanceinfo:eu-repo/semantics/article2023-09-15info:eu-repo/semantics/openAccess