Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals

2022 ◽  
pp. 250-268
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro ◽  
Kátia Lemos
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Listed Company ◽  
Listed Companies ◽  
Organizational Strategies ◽  
Corporate Social Responsibility Reporting ◽  
Development Goals ◽  
Study Methodology ◽  
Sustainability Reports ◽  
Corporate Social

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be able to assess their impact on the SDGs and review their strategies accordingly. Therefore, reporting can play a key role by informing the progress of listed companies in alignment with the SDGs. This article aims to analyse how Portuguese listed company reporting includes their contributions toward the SDGs. The study methodology is based on content analysis of the sustainability reports (SR) and non-financial statements (NFS) published in 2017, seeking to characterize the Portuguese listed companies that are concerned with SDG-related disclosure. The results indicate that from a sample of 46 listed companies, only 12 published SR or NFS, but 9 companies made the alignment with the UN goals.

Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals

2020 ◽  
pp. 134-151
Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro ◽  
Kátia Lemos
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Listed Company ◽  
Listed Companies ◽  
Organizational Strategies ◽  
Corporate Social Responsibility Reporting ◽  
Development Goals ◽  
Study Methodology ◽  
Sustainability Reports ◽  
Corporate Social

The approval of the 17 Sustainable Development Goals (SDG) within the 2030 United Nations Agenda represents a historic mark for sustainable development, allowing to companies to seek solutions that add value and solve the greatest global challenges, by linking organizational strategies and global priorities. Thus, listed companies will need to be able to assess their impact on the SDGs and review their strategies accordingly. Therefore, reporting can play a key role by informing the progress of listed companies in alignment with the SDGs. This article aims to analyse how Portuguese listed company reporting includes their contributions toward the SDGs. The study methodology is based on content analysis of the sustainability reports (SR) and non-financial statements (NFS) published in 2017, seeking to characterize the Portuguese listed companies that are concerned with SDG-related disclosure. The results indicate that from a sample of 46 listed companies, only 12 published SR or NFS, but 9 companies made the alignment with the UN goals.

Narrative fidelity: making the UN Sustainable Development Goals fit

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Onna van den Broek
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Temporal Dynamics ◽  
Corporate Identity ◽  
Organizational Strategies ◽  
Financial Reports ◽  
Content Type ◽  
Development Goals ◽  
Future Narratives ◽  
Corporate Social

PurposeThis paper empirically examines how firms have discursively adopted the UN Sustainable Development Goals (SDGs). More precisely, it studies firms' ability to constitute their organizational identity by way of associating their past, present, and future practices with the newly established Goals. By focussing on the temporal dynamics of change, this paper provides analytical clarity on the role “narrative fidelity”.Design/methodology/approachThe author collected all online available SDG-related communications, including financial and non-financial reports, of 29 large French multinationals throughout 2016 and 2017. These data were analysed using a systematic narrative approach incorporating open-ended coding cycles.FindingsFour narratives were distilled: the descriptive narrative, which promotes general knowledge; the past narrative, which reinterprets the organizational past by retelling and reviewing actions; the present narrative, which associates prevailing organizational strategies with new categories; and the future narrative, which articulates and prioritizes new ambitions.Originality/valueCurrent performativity theories in Corporate Social Responsibility scholarship focus solely on future narratives, such as “aspirational talk”, and fail to incorporate how revising and redefining past and present stories creates an imperative “fit” between an organization's identity and a new framework. This study goes beyond future narratives and contributes to our understanding of the dynamic nature of temporal narratives (past – present – future). By building on narrative fidelity, it shows how all four narratives are crucial, sequential steps that help build a new corporate identity.

Sustainable Development Goals and progressive business models for economic transformation

2019 ◽  
Vol 34 (6) ◽  
pp. 510-524 ◽  
Author(s):  
Jacob D Rendtorff
Keyword(s):  
Sustainable Development ◽  
Economic Development ◽  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Sustainable Development Goals ◽  
Economic Transformation ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social

This paper analyses the Sustainable Development Goals of the United Nations in the 2030 ‘Transforming the World’ Agenda, from 2015, as a contribution to business ethics and ethical economy. The Sustainable Development Goals combine political aims with visions of economic development and social justice and are therefore important for business ethics and corporate social responsibility. Thus, the Sustainable Development Goals constitute a driver for ethical economic development and social change. However, there is a need for critical analysis of the possibilities of Sustainable Development Goals of functioning as a vision and a strategic tool for management and governance. The aim of the paper is to investigate these possibilities of the Sustainable Development Goals of contributing to business ethics and ethical economy with mobilization of business, public institutions and organizations, and non-governmental organizations. After presenting the Sustainable Development Goals, the paper critically discusses their scope and potential for corporate social responsibility, business ethics and corporate sustainability. This involves the problem of how the Sustainable Development Goals can contribute to a transformation towards another economy. As a contribution to business ethics, the paper elaborates on partnerships for Sustainable Development Goals, sustainable performance management systems and the Sustainable Development Goal Compass with the aim of interpreting Sustainable Development Goals as a basis for progressive business ethics models.

Socially Responsible Value Creation in the Post-COVID-19 Era

2022 ◽  
pp. 67-89
Author(s):  
Gönenç Dalgıç Turhan ◽  
Narin Bekki ◽  
Gulen Rady
Keyword(s):  
Sustainable Development ◽  
Value Creation ◽  
Sustainable Development Goals ◽  
Business Organizations ◽  
Socially Responsible ◽  
Resource Based View ◽  
New Era ◽  
Development Goals ◽  
Strategic Position ◽  
Corporate Social

The unfortunate economic environment emanated from the outbreak of the coronavirus has suddenly raised business organizations' concerns over the value creation. This new era forced them to focus on dynamic and digital capabilities to cope with the adverse changes. Following the stakeholder theory and the resource-based view, this chapter attempts to specify value creation of companies to preserve strategic position while satisfying the demands and interests of their stakeholders. In this sense, corporate social responsibility (CSR) seems a viable way of providing help and support to stakeholders during the fight against the pandemic as well as a catalyzer for the integration of sustainable development goals that can bridge the widened gap in the society. Hence, this chapter seeks to present an understanding on socially responsible value creation, dynamic and digital capabilities, and implementation of sustainability-driven CSR initiatives to ensure recovery, growth, and achieve sustainable development goals.

Achieving the Sustainable Development Goals

2021 ◽  
pp. 280-295
Author(s):  
Nur Farhah Mahadi ◽  
Nor Razinah Mohd. Zain ◽  
Shamsuddeen Muhammad Ahmad
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Empirical Studies ◽  
Financial Inclusion ◽  
Policy Makers ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to explore the role of Islamic social finance towards realising financial inclusion in achieving nine of the seventeen goals of sustainable development goals (SDGs) which are SDG1, SDG2, SDG3, SDG4, SDG5, SDG8, SDG9, SDG10, and SDG17 in the 2030 agenda for SDGs, as propagated by United Nations Member States in 2015. Then, a critical analysis is made to explain the possible contribution of Islamic social finance in achieving financial inclusion which is aligned with SDGs that brings balanced to the physical, emotional, mental, and spiritual of the community in supporting overall economic growth which finally combats the economic impact of the COVID-19 pandemic. Further research and empirical studies can be conducted to explore the relationship between Islamic social finance, financial inclusion, and SDGs which in tandem with Maqᾱṣid al-Sharῑ῾ah to equip ourselves in unpredictable economic hiccups during COVID-19. The results may also motivate the financial industries to promote Islamic social finance products and corporate social responsibilities as well as enhance the development of Islamic social finance towards achieving financial inclusion in fulfilling SDGs which soon will provide significant social impacts as the results will enable new initiatives by industries and policy makers to develop Islamic social finance in attaining financial inclusion to achieve SDGs which is seen as being parallel with Maqᾱṣid al-Sharῑ῾ah especially in resolving economic issues of COVID-19.

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