Abstract
This study examines the relationship between financial investment, shareholder preference, corporate social responsibility (CSR) performance and life satisfaction for BP and Shell within the UK, together with their alignment with specific Sustainable Development Goals (SDGs). about, using regression analysis, in both projects Hypotheses were tested to assess the significance of these predictors in the performance of CSR developed. The results showed that financial investment, shareholder ownership, and social satisfaction did not significantly predict CSR performance for BP and Shell. Furthermore, there were no significant differences in the impact of these predictors between the two companies. Further research revealed Shell’s strong commitment to SDG 7 (Affordable and Clean Energy) and SDG 13 (Climate Action), with both initiatives drawing on Shell’s significant investments in renewable energy and climate recognition in the management system established him as a leader in sustainable development efforts. BP’s goal of achieving net zero emissions by 2050, especially focused on SDG 7 and SDG 12 (Responsible Consumption and Production), this proposal was adopted comparing the two sectors, Shell showed significant advantages, which can be attributed to its diversified capabilities and its strong alignment with the sustainability objectives of BP, while growing largely, it faces significant financial challenges in its transition to clean energy. The study concludes that although both companies are committed to sustainability, Shell now leads in terms of effective CSR and financial performance.
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