Javier Delgado-Ceballos, Natalia Ortiz‐de‐Mandojana, R. Antolín-López, Ivan Montiel
{"title":"将可持续发展目标与企业层面的可持续性和ESG因素联系起来:双重重要性的必要性","authors":"Javier Delgado-Ceballos, Natalia Ortiz‐de‐Mandojana, R. Antolín-López, Ivan Montiel","doi":"10.1177/23409444221140919","DOIUrl":null,"url":null,"abstract":"In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability and Environmental, Social, and Governance (ESG) factors. In doing so, we highlight the importance of connecting the SDGs with the concept of double materiality—stakeholder materiality and financial materiality. Our assessment helps businesses navigate the intricate sustainability space and understand the ways in which their sustainability interventions can help solve the ESG grand challenges encapsulated in the SDGs. We conclude the article by introducing the five research articles that are part of the special issue “Our house is on fire! The role of business in achieving the Sustainable Development Goals” and suggesting a path for the future that revolves around creating standardized “sustainability balance sheets” in business. JEL CLASSIFICATION: M14, M20, Q50, Q56","PeriodicalId":46891,"journal":{"name":"Brq-Business Research Quarterly","volume":"26 1","pages":"2 - 10"},"PeriodicalIF":3.8000,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"17","resultStr":"{\"title\":\"Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality\",\"authors\":\"Javier Delgado-Ceballos, Natalia Ortiz‐de‐Mandojana, R. Antolín-López, Ivan Montiel\",\"doi\":\"10.1177/23409444221140919\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability and Environmental, Social, and Governance (ESG) factors. In doing so, we highlight the importance of connecting the SDGs with the concept of double materiality—stakeholder materiality and financial materiality. Our assessment helps businesses navigate the intricate sustainability space and understand the ways in which their sustainability interventions can help solve the ESG grand challenges encapsulated in the SDGs. We conclude the article by introducing the five research articles that are part of the special issue “Our house is on fire! The role of business in achieving the Sustainable Development Goals” and suggesting a path for the future that revolves around creating standardized “sustainability balance sheets” in business. JEL CLASSIFICATION: M14, M20, Q50, Q56\",\"PeriodicalId\":46891,\"journal\":{\"name\":\"Brq-Business Research Quarterly\",\"volume\":\"26 1\",\"pages\":\"2 - 10\"},\"PeriodicalIF\":3.8000,\"publicationDate\":\"2022-12-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"17\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Brq-Business Research Quarterly\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.1177/23409444221140919\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Brq-Business Research Quarterly","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/23409444221140919","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality
In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability and Environmental, Social, and Governance (ESG) factors. In doing so, we highlight the importance of connecting the SDGs with the concept of double materiality—stakeholder materiality and financial materiality. Our assessment helps businesses navigate the intricate sustainability space and understand the ways in which their sustainability interventions can help solve the ESG grand challenges encapsulated in the SDGs. We conclude the article by introducing the five research articles that are part of the special issue “Our house is on fire! The role of business in achieving the Sustainable Development Goals” and suggesting a path for the future that revolves around creating standardized “sustainability balance sheets” in business. JEL CLASSIFICATION: M14, M20, Q50, Q56
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
