The roles of multinational enterprises in implementing the United Nations Sustainable Development Goals at the local level

Abstract

Multinational enterprises (MNEs) play a fundamental role in advancing the implementation of the United Nations Sustainable Development Goals (SGDs), as they enable cities and communities to reach large-scale solutions. In this article, we analyze 348 MNEs’ sustainability reports with explicit reference to the SDGs to identify the different roles that MNEs play in advancing the SDGs at the local level. Through qualitative content analysis, the literature on MNEs’ roles was validated, extended, and two new roles were found. The five roles of MNEs in local sustainable development that were validated are financer, community capacity builder, product and service provider, partner, and innovator. The three that were extended are employee developer, supply chains and procurement developer, and program deliver, while the two new additions are consultant and awareness raiser. The results of bivariate analyses show that some MNE roles are correlated to headquarter region and the industry sector. The 10 roles are also relevant for implementing all 17 SDGs and 102 of the 169 SDG targets. JEL CLASSIFICATION: M14