Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality

IF 3.8 4区管理学 Q2 BUSINESS

Brq-Business Research Quarterly Pub Date : 2022-12-12 DOI:10.1177/23409444221140919

Javier Delgado-Ceballos, Natalia Ortiz‐de‐Mandojana, R. Antolín-López, Ivan Montiel

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引用次数: 17

Abstract

In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability and Environmental, Social, and Governance (ESG) factors. In doing so, we highlight the importance of connecting the SDGs with the concept of double materiality—stakeholder materiality and financial materiality. Our assessment helps businesses navigate the intricate sustainability space and understand the ways in which their sustainability interventions can help solve the ESG grand challenges encapsulated in the SDGs. We conclude the article by introducing the five research articles that are part of the special issue “Our house is on fire! The role of business in achieving the Sustainable Development Goals” and suggesting a path for the future that revolves around creating standardized “sustainability balance sheets” in business. JEL CLASSIFICATION: M14, M20, Q50, Q56

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将可持续发展目标与企业层面的可持续性和ESG因素联系起来:双重重要性的必要性

在这篇文章中，我们将联合国的可持续发展目标（SDGs）与企业层面的可持续性和环境、社会和治理（ESG）因素联系起来。在这样做的过程中，我们强调了将可持续发展目标与双重重要性概念联系起来的重要性——利益相关者重要性和财务重要性。我们的评估有助于企业驾驭复杂的可持续发展空间，并了解其可持续发展干预措施如何帮助解决可持续发展目标中包含的ESG重大挑战。在文章的最后，我们介绍了五篇研究文章，这五篇文章是特刊“我们的房子着火了！企业在实现可持续发展目标中的作用”的一部分，并提出了一条围绕在企业中创建标准化“可持续性资产负债表”的未来之路。JEL分类：M14、M20、Q50、Q56

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来源期刊

Brq-Business Research Quarterly Multiple-

CiteScore

7.50

自引率

6.90%

发文量