Guidelines for sustainability and business are provided in the 2010 Guidance on Social Responsibility (ISO 26000) published by the International Standards Organization (ISO). In addition, ESG investment is accelerating while the Sustainable Development Goals (SDGs) adopted by the United Nations in 2015 set goals for a sustainable society by 2030. Some prior research has been conducted on SDGs and ESG, but the analysis of the relationship with ISO26000 are limited, and an ESG / SDGs matrix utilizing ISO26000 has been shown to integrate ESG investment and SDG response using ISO26000. Therefore, in this paper, the author makes the theory of this, and verifies the effect on the internal penetration side and the outside transmission side by the matrix utilization case analysis.
