Estonian Top-Level Executives’ Attitudes Towards Sustainability and Corporate Social Responsibility

The aim of this study was to identify the attitudes of top-level executives in Estonia towards sustainability. It also explored their perspectives on corporate social responsibility and their adherence to the fundamental principles of sustainable development. Placed within a global context, this study emphasized sustainable development. The analysis in this study drew from academic literature and empirical research conducted by the authors. A web-based survey was administered to top-level executives from some of Estonia's most influential companies. The data reveals that the attitudes of Estonia's most influential top executives closely align with the sustainable development framework, with a primary focus on economic, social, and environmental concerns. However, it was observed that the social and economic dimensions are better balanced than the environmental dimension, which appears to create differences of opinion among top executives. The study did not confirm the perceived equilibrium between the three pillars of sustainable development in Estonia's most influential companies, as per the top executives’ perspectives. Nevertheless, there is potential for achieving greater balance between the three pillars of sustainable development, as top executives express a significant commitment to sustainability issues in their companies’ future business success, even at the expense of short-term profit margins.