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Research Question: How do managers consider profitability in regard to sustainable decisions?

Purpose: To research how profit is affected by sustainability decisions made by top and middle managers of various companies. The study examines the elevated presence of sustainability and ESG among companies to be able to analyze companies’ strategies and decision-making, and further investigate whether sustainability has influenced the prioritization of profit.

Method: The qualitative data of this research have been gathered from five companies and interviewees. Primary data were collected through semi-structured interviews, while secondary data were obtained from the companies’ websites, companies’ official annual, financial, and/or sustainability reports. A content analysis was created from the data to be able to interpret the results and analysis/discussion. 

Conclusion: Sustainable investments are due to give business benefits in the long-run, such as improved stakeholder satisfaction, enhanced company reputation, and increased opportunities. Yet, the amount of capital needed to invest heavily in sustainability, as well as crises, politics and regulations that change customer behavior, put high pressure on companies financially. It has been concluded that managers are affected by profitability when making decisions regarding sustainability.