ICEBERG OF ORGANIZATIONAL SUSTAINABILITY: THE CONNECTION BETWEEN VISIBLE AND INVISIBLE ASPECTS

Resumen

This study aims to understand how environmental, social, and governance (ESG) practices can be integrated into organizations to promote organizational sustainability, addressing the urgent need for a systemic perspective on the relationship between humans, markets, and the environment. Employing a qualitative approach, the research was conducted through a literature review, identifying practices within the environmental, social, and governance dimensions that contribute to organizational sustainability. The study revealed that the balanced adoption of ESG practices strengthens organizations, enhancing their capacity to generate long-term value, manage risks, and improve efficiency. As a contribution, the Organizational Sustainability Iceberg Model was developed, classifying visible and invisible aspects of organizational sustainability. This research introduces a visual model to support organizations and researchers in the application of ESG practices, offering a structured perspective on the essential elements of organizational sustainability. The conclusions are limited to theoretical analysis, with empirical validation of the model recommended in different organizational contexts.