Less is more? Communicating SDG orientation and enterprises' economic performance

Q1 Business, Management and Accounting Journal of Business Venturing Insights Pub Date : 2024-05-10 DOI:10.1016/j.jbvi.2024.e00470

Evelize Culpi Mann , Narges Safari , John Oetzel , Stuart Dillon , Amanda Jasmine Williamson

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Abstract

As the interest in sustainable development increases, businesses can benefit from aligning their orientation with the Sustainable Development Goals (SDGs). It remains unclear, however, how focusing on a broader or narrower set of SDGs affects enterprises' economic performance. This study examines the impact of a communicated SDG orientation on the economic performance of social enterprises and traditional commercial businesses. Using natural language processing (NLP) techniques to analyse textual content from 661 enterprises' websites, we found a positive relationship between the communication of a narrow set of SDGs and enterprises' economic performance. The extent of this effect is similar between social and traditional commercial enterprises. Therefore, stakeholders may value an enterprise's SDG orientation strategy that focuses on a narrow set of SDGs in distinct purpose-driven institutional contexts.

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少即是多？宣传可持续发展目标导向和企业经济绩效

随着人们对可持续发展的兴趣日益浓厚，企业可通过将自身定位与可持续发展目标（SDGs）保持一致而获益。然而，关注范围更广或更窄的一系列可持续发展目标对企业的经济表现有何影响，目前仍不清楚。本研究探讨了可持续发展目标导向对社会企业和传统商业企业经济表现的影响。通过使用自然语言处理（NLP）技术分析 661 家企业网站的文本内容，我们发现狭义可持续发展目标的传播与企业的经济表现之间存在正相关关系。这种影响的程度在社会企业和传统商业企业之间相似。因此，在不同的目的驱动型制度背景下，利益相关者可能会重视企业的可持续发展目标导向战略，即专注于狭义的可持续发展目标。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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