Isidro Peña, Silvia M. Andrade, R. M. Muñoz, I. Martínez
{"title":"一组可持续发展目标(sdg)及其对业务结果的影响:对西班牙公司的分析","authors":"Isidro Peña, Silvia M. Andrade, R. M. Muñoz, I. Martínez","doi":"10.24136/oc.2023.015","DOIUrl":null,"url":null,"abstract":"Research background: In 2015, the United Nations (UN) set the 2030 Agenda for Sustainable Development and established 17 Sustainable Development Goals (SDGs) containing the social, economic, and environmental pillars of sustainable development. These focus on governments, society, non-profit organisations, and the private sector. This last pillar plays a key role in the pursuit of these goals, but there remains a lack of knowledge regarding how companies achieve the SDGs.\nPurpose of the article: Some authors have analysed the effect of companies' adoption of the SDGs on their business performance. However, there is a gap in the analysis of this influence when considering the groups of SDGs. This study examines the level of commitment of a sample of Spanish companies with a grouping of the SDGs and their effects on business results.\nMethods: We obtained information on companies from the UNGC and developed a panel regression.\nFindings & value added: We concluded that all the SDGs do not have the same effect on companies that incorporate them into their activities. Although it is possible to make progress in all the SDGs, complementarities and trade-offs influence companies' results. The results obtained in this study incorporate new ideas into this issue and provide a new vision of how companies should incorporate sustainability into their businesses. It is not a question of achieving as many sustainable development goals as possible, but rather of focusing on those that can contribute the most to improving business performance. The clustering of the SDGs that we have undertaken and their subsequent analysis facilitates this work.","PeriodicalId":46112,"journal":{"name":"Oeconomia Copernicana","volume":null,"pages":null},"PeriodicalIF":7.6000,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A grouping of the Sustainable Development Goals (SDGs) and their influence on business results: An analysis for Spanish companies\",\"authors\":\"Isidro Peña, Silvia M. Andrade, R. M. Muñoz, I. Martínez\",\"doi\":\"10.24136/oc.2023.015\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Research background: In 2015, the United Nations (UN) set the 2030 Agenda for Sustainable Development and established 17 Sustainable Development Goals (SDGs) containing the social, economic, and environmental pillars of sustainable development. These focus on governments, society, non-profit organisations, and the private sector. This last pillar plays a key role in the pursuit of these goals, but there remains a lack of knowledge regarding how companies achieve the SDGs.\\nPurpose of the article: Some authors have analysed the effect of companies' adoption of the SDGs on their business performance. However, there is a gap in the analysis of this influence when considering the groups of SDGs. This study examines the level of commitment of a sample of Spanish companies with a grouping of the SDGs and their effects on business results.\\nMethods: We obtained information on companies from the UNGC and developed a panel regression.\\nFindings & value added: We concluded that all the SDGs do not have the same effect on companies that incorporate them into their activities. Although it is possible to make progress in all the SDGs, complementarities and trade-offs influence companies' results. The results obtained in this study incorporate new ideas into this issue and provide a new vision of how companies should incorporate sustainability into their businesses. It is not a question of achieving as many sustainable development goals as possible, but rather of focusing on those that can contribute the most to improving business performance. The clustering of the SDGs that we have undertaken and their subsequent analysis facilitates this work.\",\"PeriodicalId\":46112,\"journal\":{\"name\":\"Oeconomia Copernicana\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":7.6000,\"publicationDate\":\"2023-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Oeconomia Copernicana\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.24136/oc.2023.015\",\"RegionNum\":1,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Oeconomia Copernicana","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.24136/oc.2023.015","RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ECONOMICS","Score":null,"Total":0}
A grouping of the Sustainable Development Goals (SDGs) and their influence on business results: An analysis for Spanish companies
Research background: In 2015, the United Nations (UN) set the 2030 Agenda for Sustainable Development and established 17 Sustainable Development Goals (SDGs) containing the social, economic, and environmental pillars of sustainable development. These focus on governments, society, non-profit organisations, and the private sector. This last pillar plays a key role in the pursuit of these goals, but there remains a lack of knowledge regarding how companies achieve the SDGs.
Purpose of the article: Some authors have analysed the effect of companies' adoption of the SDGs on their business performance. However, there is a gap in the analysis of this influence when considering the groups of SDGs. This study examines the level of commitment of a sample of Spanish companies with a grouping of the SDGs and their effects on business results.
Methods: We obtained information on companies from the UNGC and developed a panel regression.
Findings & value added: We concluded that all the SDGs do not have the same effect on companies that incorporate them into their activities. Although it is possible to make progress in all the SDGs, complementarities and trade-offs influence companies' results. The results obtained in this study incorporate new ideas into this issue and provide a new vision of how companies should incorporate sustainability into their businesses. It is not a question of achieving as many sustainable development goals as possible, but rather of focusing on those that can contribute the most to improving business performance. The clustering of the SDGs that we have undertaken and their subsequent analysis facilitates this work.
期刊介绍:
The Oeconomia Copernicana is an academic quarterly journal aimed at academicians, economic policymakers, and students studying finance, accounting, management, and economics. It publishes academic articles on contemporary issues in economics, finance, banking, accounting, and management from various research perspectives. The journal's mission is to publish advanced theoretical and empirical research that contributes to the development of these disciplines and has practical relevance. The journal encourages the use of various research methods, including falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of theories, meta-analysis with theoretical implications, constructive replication, and a combination of qualitative, quantitative, field, laboratory, and meta-analytic approaches. While the journal prioritizes comprehensive manuscripts that include methodological-based theoretical and empirical research with implications for policymaking, it also welcomes submissions focused solely on theory or methodology.