“…− Unlike Battisti et al (2022), Kong (2022), Kornieieva (2020), Lassala et al (2021), Martí-Ballester (2020), Medentseva (2017), Muhmad and Muhamad (2021), Petrovskaya et al (2022), Pizzi et al (2021), Roy et al (2022), Rahman (2021), Raithatha and Shaw (2021), Quang et al (2022), Vagin et al (2022), and Wentzel et al (2022, it is proved that the risks of integrating the SDGs (UN standards) into corporate strategies for profit are low (moderate in the OECD). The commercial approach to integrating the SDGs into corporate strategies is implemented in all regions of the world.…”