2019冠状病毒病时期企业参与可持续发展目标:意大利视角

IF 5.2 4区 管理学 Q1 BUSINESS, FINANCE Sustainability Accounting, Management and Policy Journal Pub Date : 2023-04-11 DOI:10.1108/sampj-08-2022-0403
Francesco Scarpa, Riccardo Torelli, S. Fiandrino
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引用次数: 3

摘要

本文旨在了解企业在2019冠状病毒病期间如何处理和重新审视其可持续发展目标(sdg)参与。设计/方法/方法本研究对16家意大利上市公司的可持续发展经理进行了半结构化访谈,以实现可持续发展目标。然后,对访谈记录和公司的可持续发展报告进行主题分析,以梳理出相关发现。调查结果显示,在2019冠状病毒病期间,企业加大了可持续发展目标的努力,采取了更接近“可持续发展,勇敢面对危机”的方法。研究结果揭示了在企业可持续发展目标参与的三个层面上决定和促进这种改进的转型机制:“为什么”(一般意识和动机)、“如何”(治理机制、组织结构和利益相关者对话)和“什么”(可持续发展目标的识别、优先顺序和行动)。这些发现揭示了全球危机可能促使和催化可持续商业实践的机制,作为i)鼓舞人心和赋权事件,ii)组织杠杆和iii)参考点。这项研究对实践和政策具有重要意义,因为它为管理者和利益相关者提供了指导,帮助他们了解企业如何在疫情期间重塑其可持续性实践,并在危机时期推动企业未来的应对措施。社会影响本研究表明,危机可能是一个强有力的杠杆,可以加强企业的可持续发展实践,从而更好地为可持续发展目标做出贡献。独创性/价值本研究侧重于企业在面临COVID-19等全球危机时如何修改其可持续发展目标实践。
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Business engagement for the SDGs in COVID-19 time: an Italian perspective
Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports were thematically analysed to tease out relevant findings. Findings The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the “Sustainability for Braving Crisis”. The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: “WHY” (general awareness and motivations), “HOW” (governance mechanisms, organizational structure and stakeholder dialogue) and “WHAT” (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point. Practical implications This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis. Social implications This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs. Originality/value This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19.
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来源期刊
CiteScore
9.50
自引率
6.70%
发文量
38
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