简单可行的目标:跨国公司帮助实现联合国可持续发展目标的路线图

IF 3.1 Q2 BUSINESS Society and Business Review Pub Date : 2023-04-11 DOI:10.1108/sbr-06-2022-0167
Ishwar Haritas, Arindam Das
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引用次数: 0

摘要

目的本文旨在为商业组织,特别是跨国企业,提供一种方法,将其重点从联合国可持续发展目标转向简单可行的目标,从而显著提高产生有影响力和可持续结果的可能性。设计/方法/方法通过多层次分析,本文确定了企业层面实施可持续发展目标的当前挑战。因此,它综合了一个综合解决方案,可以帮助跨国公司创建可持续的商业模式,有助于实现可持续发展目标。发现可持续发展目标的零星和混乱采用以及企业报告的模糊结果是由于以下原因:可持续发展目标采用的选择是由实质性效应驱动的;联合国定义的政府目标和企业层面的目标(通常由企业自行选择)之间的差异使得综合绩效变得不可行;缺乏对公司层面报告的验证导致了“洗绿”;少关注商业模式转型,多关注报告,阻碍了实现真正的可持续性;利益相关者在行动方面缺乏协调和整合,限制了可持续发展目标有望给社会带来的整体变化。基于公平-格式塔矩阵,拟议的框架将组织的重点转移到目标、战略和业务可持续性的基本方面,并展示了由此产生的可持续发展目标如何有效地促进可持续发展目标的实现。该框架中的矩阵根据MNE抓住商机的整体组织准备情况对其进行分类,并有助于追求真正的可持续性。独创性/价值拟议框架中的指导方针为跨国公司实现平等、暂时优势,以及最终实现持续竞争优势提供了不同的战略路径。这种变革性的方法使企业能够制定实现业务可持续性和支持实现可持续发展目标的路线图。
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Simple doable goals: a roadmap for multinationals to help achieve the UN’s sustainable development goals
Purpose This paper aims to present an approach for business organizations, especially multinational enterprises (MNEs), to pivot their focus from the United Nations sustainable development goals (UN SDGs) to simple doable goals (SDoGs) so that the probability of impactful and sustainable outcomes increases significantly. Design/methodology/approach Through multilevel analyses, the paper identifies the current challenges in the firm-level implementation of the SDGs. Consequently, it synthesizes an integrated solution that can help MNEs create sustainable business models, contributing to realizing the SDGs. Findings The sporadic and chaotic adoption of SDGs and ambiguous outcomes reported by businesses are due to the following: SDG adoption choices are driven by the materiality effect; the differences between the UN-defined government targets and business-level targets, often chosen by businesses on their own, make an aggregation of performances infeasible; lack of validation of the firm-level reporting leads to “greenwashing”; focusing less on business model transformation and more on reporting hinders the achievement of true sustainability; and lack of coordination and integration in actionizing among stakeholders limits the holistic change that the SDGs are expected to bring to society. Based on the Prêt à faire – Gestalt matrix, the proposed framework shifts the organization’s focus to the fundamental aspects of the purpose, strategy and business sustainability, and demonstrates how the resultant SDoGs effectively contribute to the realization of the SDGs. The matrix in the framework classifies an MNE based on its overall organizational readiness to seize business opportunities and helps pursue a course of action toward true sustainability. Originality/value The guidelines from the proposed framework offer different strategic paths for the MNE to achieve parity, temporary advantage, and, finally, sustained competitive advantage. This transformative approach enables businesses to develop their roadmaps for achieving business sustainability and supporting the realization of the SDGs.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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