This article introduces the theoretical PRINCONSER framework (PRINciples, CONservation, BEing), which posits the existence of a quantifiable scientific relationship between ethics and sustainability in organizations. This theoretical-applied research is grounded in the analysis of paradigmatic business cases to derive the Law of Ethical Business Sustainability, formalized by the equation Eethical = k · Msustainable. This law states that the longevity of a business system is a direct function of its ethical energy (E) and the efficiency (k) with which this energy is transformed into sustainable matter (M). The findings demonstrate that violating this law predictably leads to organizational instability and decay, while its systematic application forms the foundation for building timeless business legacies.

Introduction

Corporate sustainability is at an epistemological crossroads. Despite the proliferation of sustainability reports, certifications, and codes of conduct, the palpable disconnect between corporate discourse and effective action has generated a credibility crisis (Banerjee, 2008). "Greenwashing" is not merely a deceptive marketing practice but a symptom of a deeper underlying problem: the conceptualization of ethics as an external appendage to business strategy, rather than its fundamental driving force.

In response to this problem, this article proposes a paradigm shift. We argue that true sustainability is not an outcome managed in isolation, but an emergent consequence of a system where ethics and operability are inseparable dimensions of the same reality. To substantiate this thesis, we introduce the PRINCONSER framework, a theoretical lens that, analogous to the laws of physics, applies universal principles of energy and matter to the organizational domain.

The central objective of this work is, therefore, to postulate and demonstrate the existence of the Law of Ethical Business Sustainability, a scientific relationship that can be formalized mathematically. Through rigorous analysis of contrasting cases—from the enduring successes of Patagonia and Interface to the predictable collapses of Enron and Volkswagen—we will evidence the predictive and practical nature of this law, offering a new foundation for strategic management in the 21st century.

Materials and methods

Elements of the PRINCONSER method

The PRINCONSER framework is built on a philosophical and scientific foundation that posits the essential unity between the intangible (energy) and the tangible (matter) in all stable systems. Its methodology is structured around three axiomatic components: The Universal Essence, the Universal Principles, and the Universal Laws.

PRINCONSER analysis matrix

The framework is operationalized through an analysis matrix that applies the ten aforementioned fundamentals (Essence + 3 Principles + 6 Laws) to specific business contexts. This matrix enables structural diagnosis by examining the coherence between:

Declared ethical energy (E): Purpose, corporate values, declared organizational culture.

Observable sustainable matter (M): Environmental impact metrics, labor well-being policies, governance structures, long-term financial results.

The analysis is validated through multiple case studies (Yin, 2018), selected for their paradigmatic nature to illustrate both compliance with and violation of the proposed law.

Problem identification: systemic instability

The crisis of conventional corporate sustainability can be accurately explained by the violation of PRINCONSER principles and laws.

Argumentation using the principle of destruction

The principle of destruction manifests when ethical energy is corrupt or absent, releasing itself in the form of crises that disintegrate the system. The case of Enron is archetypal. The company operated with a degraded ethical energy (E), where greed and deceit were institutionalized. This corrupt energy was transformed into a fictitious matter (M), represented by fraudulent accounting structures. The inevitable release of this negative energy not only destroyed the corporation but also generated a wave of distrust that impacted the entire financial ecosystem, confirming the proportionality between the accumulated corruption and the scale of the resulting destruction.

Argumentation using the law of disintegration

The law of disintegration explains the progressive deterioration of corporate matter in the absence of coherent ethical energy. Volkswagen exemplifies this process. The company promoted an ethical energy (E) of "clean technology" and sustainability. However, its operational matter (M)—the fraudulent software in diesel engines—was completely opposite. This E-M rupture generated a sequential disintegration: first, the intangible asset (trust and reputation) was eroded; then, market value and share were lost; and finally, multibillion-dollar material consequences emerged. The matter (the "clean diesel" program) was transformed into energy of discredit and legal activism.

Argumentation using the law of temporality

The law of temporality determines that businesses with weak ethical foundations have a limited existence. WeWork eloquently demonstrated this temporality. Its model was based on an ethical energy (E) rooted in a narrative of community and disruption, but disconnected from economic reality and a sound governance philosophy. The inability to transform this declarative E into a sustainable M (profitability and a scalable business model) defined its life cycle. Its temporality was not random but a direct function of the insurmountable gap between its E and its M, leading it to the brink of collapse in a remarkably short time.

Problem solution: enduring transformation

Faced with instability, the PRINCONSER framework offers a path toward resilience and longevity through the conscious application of its constructive laws.

Argumentation using the principle of conservation

The principle of conservation is verified in organizations that recycle their ethical energy into lasting operational advantages. Interface Inc., the carpet manufacturer, is an emblematic case study. Under the leadership of Ray Anderson, the company adopted "Mission Zero," an ethical energy (E) committed to eliminating any negative environmental impact. This E was consistently transformed into matter (M): investment in circular technologies, design of carbon-negative carpets, and circular economy processes. The notable financial savings and resulting innovation (M) not only conserved the initial ethical energy but also amplified it, funding new cycles of transformation and creating a virtuous system of value conservation.

Argumentation using the law of integration

The law of integration is fulfilled when ethics ceases to be a department and becomes the core of the business model, generating a qualitative change. Tesla embodies this integration. The ethical energy (E) of accelerating the world's transition to sustainable energy is not a complement to its strategy; it is the strategy itself. This E is directly transformed into its core matter (M): electric vehicles, charging infrastructure, and energy storage solutions. The integration is so profound that sustainability is indistinguishable from the core business, qualitatively redefining the entire automotive industry and creating a competitive advantage based on absolute coherence.

Argumentation using the law of timelessness

The law of timelessness reveals that the deepest impact of ethics transcends the organization itself. The philosophy of Fair Trade (E) illustrates this principle. Initiated in small ventures and cooperatives, its fundamental ethical energy has far transcended its original material containers (M). Today, this timeless E has been integrated into the sourcing standards of large corporations, influenced consumption policies, and redefined consumer expectations, demonstrating that ethical value endures and propagates far beyond its initial manifestations.

Identification of the law

The systematic relationship observed between E and M in the analyzed cases leads to the formalization of a scientific law.

Argumentation using the universal essence

The Law of Ethical Business Sustainability is the replication of the Universal Essence in the organizational domain. Just as physics postulates E=mc², establishing the unity between energy and matter, the business law postulates that every stable organization is, in essence, a proportional unity of Eethical and Msustainable. This correspondence is not metaphorical but operative, and constitutes the substrate upon which longevity is built.

Argumentation using the principle of inseparability

The law affirms the proportional inseparability between E and M. In Patagonia, the ethical principle of environmental activism (E) is inseparable from its operational matter (M): 1% of sales dedicated to conservation, lifetime product guarantee, and use of recycled materials. Any attempt to split this unity—for example, maintaining the discourse without the practices—would immediately destroy the system's value, verifying the principle of inseparability as a pillar of the law.

Argumentation using the law of dependence

The law requires a specific correspondence between each E and its M. Salesforce operates with a precise E-M mapping: its value of "equality" (E1) is specifically materialized in annual pay equity audits (M1); its value of "transparency" (E2) is realized in detailed social impact reports (M2). This specific dependence ensures the system's stability, as each declared value finds a verifiable operational expression, eliminating blind spots of incoherence.

Argumentation using the law of interaction

The law describes the dynamic interaction E↔M as the engine of adaptation. Amazon exemplifies this virtuous cycle. Its principle of "customer obsession" (E) drives the creation of services like Prime (M). The success and data generated by Prime (M) feed back into the strategy, refining and expanding the original ethical energy (E') toward new investments in logistics and customer experience. This continuous interaction is the core of its capacity for innovation and constant improvement.

Statement of the law

Statement

Following the argumentation and empirical verification, the Law of Ethical Business Sustainability is formally stated:

"In every stable business system, the energy of the ethical philosophy (E_ethical) is transformed into matter of sustainability (M_sustainable) in a direct and constant relationship, such that the quantity and quality of the materialized sustainability is always dependent on and inseparable from the quantity and quality of the invested ethics, generating an interaction that conserves the system and transcends its material temporality."

Mathematical representation and description

The law is formalized by the equation:

Eethical = k · Msustainable

Where:

  • E_ethical (Independent Variable): Represents the Ethical Energy of the organization. It is a quantifiable multidimensional construct that includes: clarity and authenticity of purpose, solidity of core values, coherence of organizational culture, and integrity in decision-making.

  • M_sustainable (Dependent Variable): Represents the Sustainable Matter. These are the tangible, measurable results that materialize ethics: environmental footprint reduction metrics, labor well-being and equity indicators, transparent governance structures, and long-term financial value.

  • k (Constant of Proportionality): This is the Ethical Efficiency Coefficient. It quantifies the effectiveness with which the organization transforms E into M. Its theoretical range is from 0 to 1.

  • k ≈ 1: Indicates an almost perfect transformation, with absolute coherence between words and actions. Characterizes integral and enduring companies (e.g., Patagonia, Interface).

  • 0.5 < k < 0.8: Indicates medium efficiency, with general coherence but identifiable gaps. These are companies developing towards integration.

  • k ≤ 0.5: Indicates low efficiency, with an evident disconnect between E and M. The system is unstable and temporary (e.g., Volkswagen during Dieselgate).

This formula is not a metaphor but a mathematical model that enables the diagnosis, prediction, and systematic intervention in corporate sustainability.

Conclusion

This article has established the theoretical and empirical foundations of the Law of Ethical Business Sustainability, formalized through the PRINCONSER framework and its central equation, Eethical = k · Msustainable. Far from being a philosophical aspiration, the relationship between ethics and sustainability is revealed as a scientific law with predictive capacity, capable of explaining both corporate collapses and the construction of enduring legacies.

The essential contribution of this work is threefold: (1) It provides a unified theoretical framework (PRINCONSER) for understanding the energy-matter dynamics in organizations; (2) It derives and states a specific scientific law with its corresponding mathematical representation; and (3) It offers a method for diagnosis and action through the calculation of the k coefficient, transforming ethical management into a quantifiable and systematic discipline.

The practical implication is profound: in the 21st-century business landscape, the ultimate sustainable competitive advantage no longer resides in technology, access to capital, or operational efficiency alone, but in the scientific coherence between what an organization is in essence (E) and what it does in reality (M). The future will belong to those companies that, by understanding and applying this law, dare to convert ethics into the driving force of an enduring transformation.