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The 2030 Agenda brings with it a series of objectives aimed at achieving sustainable development, within these is framed the importance of companies to generate changes in this area, since they have the ability to transform their environment using strategic management as a key tool, which, to be used effectively, must reconcile both the needs of business and society.The objective of the research is to determine the relationship between capital and business sustainability, with the purpose of generating information that will strengthen the effective support to strategic management in the development of sustainable programs within SMEs. The results indicate that integrating sustainability in human capital management, supported by organizational assessment, is essential for SMEs to design comprehensive strategies that ensure competitiveness and sustainable development in the long term.