From Profit to Prosperity by D. Conterno
From Profit to Prosperity: Re-constitutionalising the SDGs with Human Rights Primacy and Bottom-Up Civic Capability by D. Conterno (2026)
ABSTRACT
This paper advances three integrated critiques and a constructive redesign
proposal for the Sustainable Development Goals (SDGs). First, it argues that
the widely operationalised “People–Planet–Profit” triad (as used in
triple-bottom-line practice) creates a structural antagonism between firm-level
profit optimisation and civilisation-level flourishing under biophysical
constraint. It proposes a disciplined substitution: “People–Planet–Prosperity”,
where “profit” is an organisational residual and “prosperity” is a societal
state characterised by capabilities, security, institutional trust and
ecological integrity. Second, it argues that the SDG architecture, while
“anchored in human rights”, lacks an explicit, enforceable Human Rights primacy
layer, leaving implementation vulnerable to authoritarian drift, selective
compliance and “rights-washing”. Third, it argues that a predominantly top-down
compliance model (legislation imposed by states and SDG uptake driven by
financial advantage) cannot deliver durable legitimacy or collective action at
scale. Drawing on system analysis of market economics and sustainability, and
on evidence for democratic and civic-space regression, the paper proposes an
SDG “constitutional upgrade”: Human Rights as SDG-0 (a non-negotiable foundation), planetary boundaries as binding
constraints and prosperity metrics beyond GDP as the success function,
delivered through bottom-up civic capability and polycentric governance. The
result is a practical, enforceable pathway for implementing sustainable
development that remains resilient under stress, conflict, and institutional
decline.
KEYWORDS
SDGs; human rights; prosperity; triple bottom line; planetary boundaries;
polycentric governance; civic capability; market economy; sustainability;
education
1. INTRODUCTION: THE SDG PROMISE AND THE IMPLEMENTATION PARADOX
The SDGs constitute a globally recognised framework with 17 Goals and 169 targets, intended to guide sustainable development policy and practice through to 2030. The United Nations human rights office (OHCHR) summarises the 2030 Agenda as a framework for “people, planet, prosperity, peace and partnership”, explicitly noting its grounding in international human rights standards and its intent to “realise the human rights of all”. (Office of the United Nations High Commissioner for Human Rights [OHCHR], 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).Yet, the reality of SDG implementation exhibits a recurring
paradox: SDG discourse often signals moral ambition, while the operating
incentives in many economies remain anchored to profit, GDP growth, and short
time-horizon optimisation. This paradox matters because sustainable development
is not a branding exercise; it is a civilisational coordination problem under
hard constraints, including resource throughput, ecological thresholds, and the
stability of rights-respecting institutions.
This paper addresses three connected propositions aligned
with CEN strategy:
(1) The “People–Planet–Profit” framing (as operationalised
in triple-bottom-line practice) is structurally flawed under today’s political
economy. The paper proposes a consistent “People–Planet–Prosperity” as the
coherent alternative, even if not especially in the triple bottom line
tradition.
(2) Human Rights must be elevated from implicit background
principle to explicit first-order Goal (SDG-0) to prevent rights erosion from
corrupting every other SDG.
(3) The prevailing top-down, compliance-first model is
insufficient; durable SDG success requires bottom-up civic capability,
truth-competence, and polycentric governance.
The argument is not anti-market. It is pro-reality: markets
are powerful coordination tools for certain classes of problem, but
sustainability and rights are not reducible to “one size fits all” market
design.
2. FROM
“PEOPLE–PLANET–PROFIT” TO “PEOPLE–PLANET–PROSPERITY”
2.1 Clarifying the category error: profit is an
organisational residual; prosperity is a societal condition
Profit (in standard accounting terms) is the residual after costs, accruing to
an organisation’s owners and/or reinvested according to governance choices.
Prosperity is not a residual; it is a multi-dimensional societal condition (capabilities,
safety, health, education, social trust, environmental stability, and
institutional integrity) distributed across a population and sustained across
time.
Conflating these categories produces a predictable
implementation pathology: an SDG programme can be declared “successful” because
it is profitable, even when it increases extraction, displacement,
surveillance, or inequality. That is not development; it is value transfer
disguised as progress.
The original “triple bottom line” (TBL) popularised “People,
Planet and Profit”, but its own originator later argued that it had been
reduced to a superficial accounting tool rather than a transformational
redesign of capitalism. (Elkington, 2018, https://hbr.org/2018/06/25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it).
Elkington also provides an accessible primary text describing the TBL framing
and its evolution. (Elkington, n.d., https://www.johnelkington.com/archive/TBL-elkington-chapter.pdf).
The shift to “People–Planet–Prosperity” is therefore not
semantic. It is a correction of the objective function.
2.2 Why profit maximisation becomes adversarial under
biophysical constraint (step-by-step reasoning)
Where accuracy and causality are contested, the mechanism must be explicit. The
structural conflict can be stated as follows.
Step 1: The economy is embedded in the biosphere, not
separate from it. Production requires energy and materials; waste returns to
ecosystems. This is not ideology; it is physical law.
Step 2: As resource throughput rises, so do ecological
pressures and boundary risks. UNEP’s Global Resources Outlook reports that
resource use has surged, driving escalating environmental impacts and requiring
“bending the trend” in resource consumption. (United Nations Environment
Programme [UNEP], 2024, https://wedocs.unep.org/bitstream/handle/20.500.11822/44901/Global-Resource-Outlook_2024.pdf?isAllowed=y&sequence=3).
Step 3: Planetary systems exhibit thresholds and non-linear
risk. The planetary boundaries framework defines a “safe operating space” for
human development and emphasises that boundaries are placed “upstream” of
thresholds to buffer uncertainty. (Steffen
et al., 2015, https://healthy.ucla.edu/wp-content/uploads/2019/12/Week-1-Steffen_PlanetaryBoundaries_2015.pdf).
Step 4: In a profit-centred competitive system, firms face
selection pressure to externalise costs where regulation or social sanction is
weak. This is a known coordination failure: benefits are private; costs are
socialised.
Step 5: When growth and profit remain the primary success
metric, even “green” transitions can become throughput expansions (for example,
minerals, land use, supply chain pressures), unless bounded by explicit
ecological constraints and rights protections.
Step 6: Therefore, profit can only be an instrument within a
constitution of constraints (rights + boundaries). When it becomes the purpose,
“People” and “Planet” are treated as input factors and waste sinks.
This is not a moral accusation; it is a systems diagnosis.
It aligns with the market-economy sustainability analysis provided in the Triodos/Erasmus
paper, which finds that neoclassical system components are “predominantly
defined in terms of economic growth” and that market exchange “fosters
(over)production and consumption of private goods, crowding out public goods
and preservation of the commons”. (Schoenmaker & Stegeman, 2022/2023,
attached document).
The peer-reviewed version is indexed with DOI details and
reproduces the same core abstract claims. (Schoenmaker & Stegeman, 2023, https://pubmed.ncbi.nlm.nih.gov/36575742/).
2.3 The implementation reality: “prosperity” declared,
“profit” operationalised
A crucial nuance: the UN’s own framing is “people, planet, prosperity…”.
(OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
So, the critique is not that the UN formally wrote “profit” into the SDGs. The
critique is that much SDG implementation has been captured by financialised
incentive structures where “SDG alignment” is pursued insofar as it improves
profitability, reduces regulatory friction, or unlocks capital at lower cost.
In such conditions, “prosperity” is rhetorically affirmed but operationally
subordinated.
This is why “People–Planet–Prosperity” must be treated as a
governance architecture, not a slogan: prosperity must be defined, measured,
and enforced as the success function.
3. HUMAN
RIGHTS AS SDG-0: THE MISSING CONSTITUTIONAL LAYER
3.1 The SDGs are anchored in human rights, yet not protected
by a first-order human rights Goal
OHCHR is explicit: the 2030 Agenda is “unequivocally anchored in human rights”,
grounded in the UN Charter and the Universal Declaration of Human Rights, and
aims to “realise the human rights of all”. (OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
At the same time, OHCHR also notes gaps and risks, including
where implementation may become inconsistent with rights if accountability
architecture and indicators are weak, and where targets can be limited by
national law in ways that undercut universal standards. (OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
Conscious Enterprises Network (CEN)’s position is that
implicit anchoring is insufficient under conditions of institutional stress.
The SDGs require an explicit constitutional layer: Human Rights as SDG-0, non-negotiable
and testable, such that any SDG policy, finance product, or corporate programme
failing rights tests is disqualified from “SDG contribution” status.
3.2 Why primacy matters: rights erosion corrupts every SDG
instrument
If rights protections weaken (freedom of association, expression, due process,
access to remedy) then SDG action becomes vulnerable to three predictable
corruptions:
(1) Coercive sustainability: environmental or development
policies imposed without participation, safeguards, or remedy, producing
backlash and instability.
(2) Selective development: benefits delivered to favoured
groups while marginalised populations experience displacement, surveillance, or
exclusion.
(3) SDG capture: elites use SDG language to legitimise
extraction and control.
OHCHR itself stresses that people must be empowered to hold
governments accountable and that robust accountability mechanisms are needed,
including for non-state actors, referencing the UN Guiding Principles on
Business and Human Rights as a framework for private sector accountability.
(OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
3.3 Evidence of democratic and civic-space regression
relevant to SDG viability
Human rights have been “receding” in Europe and the United States. The
strongest confirmable formulation is this: multiple reputable monitoring bodies
report democratic backsliding, shrinking civic space and weakening rule-of-law
conditions in parts of Europe and the US, which directly undermines SDG
accountability and participation.
For the EU context, the Civil Liberties Union for Europe’s
Rule of Law reporting highlights concerns including shrinking civic space,
pressure on justice systems, media freedom threats and restrictions on protest
across parts of the EU, describing a “democratic recession” deepening in 2024.
(Civil Liberties Union for Europe, 2025, https://www.liberties.eu/en/stories/rolreport2025-pressrelease/45331).
For a global comparative lens, V-Dem’s Democracy Report
documents long-run autocratisation trends and provides a systematic
dataset-based account of declining democratic attributes across countries.
(V-Dem Institute, 2025, https://www.v-dem.net/documents/60/V-dem-dr__2025_lowres.pdf).
For the US country monitoring perspective, Freedom House
provides structured scoring and qualitative assessments of political rights and
civil liberties, which is relevant to the institutional conditions required for
SDG accountability. (Freedom House, 2025, https://freedomhouse.org/country/united-states/freedom-world/2025).
These sources do not prove a single linear story of rights
decline everywhere. They do establish that SDG implementation cannot assume
stable liberal-democratic conditions. That is precisely why Human Rights
primacy must be explicit and enforceable.
3.4 A concrete proposal: Human Rights as SDG-0 with
“No-Trade-Off” rules
CEN can articulate Human Rights primacy operationally through five enforceable
rules.
Rule A: No SDG credit for rights violations. Any programme
violating core rights (non-discrimination, freedom of association, due process,
access to remedy) is excluded from SDG reporting and financing labels.
Rule B: Participation is not optional. SDG planning requires
documented civic participation and protection of dissent, not merely
consultation.
Rule C: Remedy is part of delivery. Corporate and state SDG
projects must provide accessible grievance mechanisms and restitution pathways.
Rule D: Data disaggregation and transparency are mandatory.
This follows OHCHR’s emphasis on disaggregation to prevent “averages” masking
harm. (OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
Rule E: Independent review under stress. When emergency
powers expand or conflict intensifies, SDG commitments must be re-tested
because that is when rights failures cluster.
4. WHY
A TOP-DOWN, INCENTIVE-LED MODEL IS NAÏVE: LEGITIMACY, TRUST, AND SYSTEM DESIGN
4.1 The market-economy sustainability diagnosis supports the
critique
Schoenmaker & Stegeman analysis is directly relevant. It concludes that a
“one size fits all” economic mechanism design cannot deliver sustainability
outcomes, and that sustainability requires explicit recognition of distinct
domains (ecological, social, economic) and governance options beyond markets
and state intervention, including private collective decision-making.
(Schoenmaker & Stegeman, 2022/2023).
The peer-reviewed abstract provides the same core claims in
condensed form. (Schoenmaker & Stegeman, 2023, https://pubmed.ncbi.nlm.nih.gov/36575742/).
This undermines the assumption that SDGs can be
“implemented” mainly by tightening regulation at the top while leaving the
success function of the economy as growth and profit.
4.2 Neoliberal policy constraints: inequality, fragility,
and the trust deficit
Within the broad family of neoliberal policy prescriptions (especially capital
account liberalisation, austerity and an over-reliance on market discipline) credible
institutions have argued that some elements have increased inequality and
reduced resilience. The IMF’s Finance & Development piece “Neoliberalism:
Oversold?” states that some neoliberal policies have raised inequality, which
in turn can reduce the durability of growth and contribute to instability.
(Ostry, Loungani, & Furceri, 2016, https://www.imf.org/external/pubs/ft/fandd/2016/06/ostry.htm).
Whether one agrees with the full political framing, the SDG
implication is straightforward: if legitimacy and trust are weak, a top-down
compliance model triggers resistance, evasion, and polarisation, particularly
when policies require sacrifice or behaviour change.
4.3 Polycentric governance: why bottom-up capability is a
design requirement
Elinor Ostrom’s work on polycentric governance provides a core theoretical and
practical point: single global or single-centre solutions for complex
collective action problems often fail to generate sufficient trust and
sustained cooperation; instead, multiple centres of action at different scales
can produce learning, reciprocity, and resilience. (Ostrom, 2009, https://documents1.worldbank.org/curated/en/480171468315567893/pdf/WPS5095.pdf).
This directly supports CEN’s stance: SDGs cannot be “done
to” people. They must be “done by” people, through civic capability, local
agency, and distributed accountability.
5. EDUCATION
AND TRUTH-COMPETENCE AS THE BOTTOM-UP ENGINE
5.1 Education for sustainable development is already an
UN-recognised lever, but it is under-powered
UNESCO’s “Education for sustainable development: a roadmap” positions education
as a central driver for achieving the SDGs, emphasising policy, learning
environments, educator capacity, youth engagement, and community action as
implementation pathways. (UNESCO, 2020, https://unesdoc.unesco.org/ark%3A/48223/pf0000374802).
CEN’s contribution is to sharpen the education proposition:
SDG education must include “truth-competence” (the ability to detect
manipulation, resist disinformation, and reason ethically under pressure),
because SDG failure is frequently driven by narrative capture, not a lack of
technical solutions.
5.2 A CEN bottom-up model: Civic capability, not compliance
A bottom-up approach is not “soft”. It is governance-realistic. It builds the
human infrastructure without which legislation and incentives collapse under
stress. A CEN-aligned model would include:
(1) Early-age civic literacy: rights, responsibilities,
systems thinking, and ecological constraint.
(2) Community-scale measurement: locally legible dashboards
tied to rights and boundaries, not only financial KPIs.
(3) Participatory budgeting and deliberation:
institutionalised citizen panels and worker/community representation in SDG
trade-offs.
(4) Protective civic space: legal and cultural protections
for protest, journalism, whistleblowing, and independent science.
The EU civic-space concerns raised in Liberties’ reporting
underline why this is non-negotiable: when civic space shrinks, the SDGs become
an elite performance. (Civil Liberties Union for Europe, 2025, https://www.liberties.eu/en/stories/rolreport2025-pressrelease/45331).
6. AN
SDG “CONSTITUTIONAL UPGRADE”: AN INTEGRATED FRAMEWORK FOR PEOPLE, PLANET, AND
PROSPERITY
6.1 The three-layer architecture
Layer 1: Human Rights Primacy (SDG-0)
A binding foundation: rights-consistent implementation, participation,
non-discrimination, remedy, and transparent accountability, aligned with
OHCHR’s requirements and cautions. (OHCHR, 2015, https://www.ohchr.org/Documents/Issues/MDGs/Post2015/TransformingOurWorld.pdf).
Layer 2: Planetary Boundaries as constraints
A biophysical “constitution” defining non-negotiable ecological limits and risk
buffers, using the safe-operating-space approach. (Steffen et al., 2015, https://healthy.ucla.edu/wp-content/uploads/2019/12/Week-1-Steffen_PlanetaryBoundaries_2015.pdf).
Layer 3: Prosperity as the success function
Prosperity measured as durable capability and wellbeing within rights and
boundaries. UNEP’s resource trend diagnosis makes clear that prosperity must be
decoupled from escalating resource throughput. (UNEP, 2024, https://wedocs.unep.org/bitstream/handle/20.500.11822/44901/Global-Resource-Outlook_2024.pdf?isAllowed=y&sequence=3).
6.2 Why this is “revolutionary” in governance terms (but
conservative in evidence terms)
It is revolutionary because it changes what counts as success and what is
permitted as a means. Many current SDG implementations treat profit and growth
as the default success proxy; rights and ecology become “mitigations”. CEN
inverts this: rights and boundaries are the constitution; prosperity is the
goal; profit is permitted only as an instrument consistent with those
constraints.
It is conservative because it aligns with the strongest
available institutional statements: OHCHR’s insistence on rights anchoring and
accountability, UNEP’s warning on resource spikes, and the scientific framing
of safe operating space.
6.3 Practical enforcement: “SDG integrity tests”
To prevent “SDG theatre”, CEN can formalise integrity tests for any
SDG-labelled initiative:
Test 1 (Rights): Does it reduce discrimination, expand civic
agency, and provide remedy? If not, it fails.
Test 2 (Boundaries): Does it reduce absolute pressures on
relevant ecological limits, not merely relative efficiency? If not, it fails.
Test 3 (Prosperity): Does it measurably improve capabilities
and security for those worst off, without offshoring harm? If not, it fails.
Test 4 (Governance): Is oversight independent, and are data
auditable? If not, it fails.
This design directly reflects Schoenmaker & Stegeman’s
conclusion that sustainability requires multi-domain governance and cannot be
delivered by a single mechanism design. (Schoenmaker & Stegeman, 2022/2023).
7. CONCLUSION
CEN’s contribution is a coherent reframing and
implementation architecture:
- Replace
the operational triad of “People–Planet–Profit” with
“People–Planet–Prosperity”, explicitly distinguishing organisational
residuals from societal flourishing.
- Establish
Human Rights primacy as SDG-0, not as implicit background language,
thereby hardening the SDGs against authoritarian drift and
“rights-washing”.
- Shift
from compliance-first top-down models to bottom-up civic capability and
polycentric governance, using education and truth-competence as the
durable engine of collective action.
If civilisation is to become prosperous rather than merely
profitable, the SDGs must be treated as a lived constitutional project. They
must be rights-first, boundary-bounded, prosperity-measured, and
people-powered.
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