Abstract
This research aims to analyze the influence that compromise to sustainability, alignment with the SDGs and sustainable practices have on market value, considering the possible moderating effects on environmental performance. To achieve the objective, data was collected from the B3 Corporate Sustainability Index of 121 companies, from the year 2022/2023. The research hypotheses were tested using structural equation modeling (PLS/SEM). The results show that the compromise to sustainability and alignment with the SDGs, as well as sustainable practices positively affect the company's market value. Furthermore, the results also show that the effects of using sustainable practices on market value are intensified by environmental performance.
Keywords: Alignment with the SDGs; Market value; Environmental performance