Accomplishing sustainable development goals through international management system standards and multinational supply chains

Pantri Heriyati, Neeraj Yadav and Dewi Tamara

Business Strategy and the Environment, 2024, vol. 33, issue 6, 5214-5231

Abstract: The United Nations has set up 17 sustainable development goals (SDGs) to be achieved by 2030. This research investigates the role of management system standards and multinational supply chains in achieving SDGs and targets, as well as whether these two paths produce varying degrees of effectiveness in achieving these goals. Questionnaire‐based research is conducted among 264 Indian manufacturing organisations based on their certification status and MNE supplier status. Comparison of the surveyed organisations is carried out on three parameters, namely, number of targets for each SDG, fulfilment levels of these targets and extension of established targets further in the supply chain. Analysis of variance and t‐test methods are used to compare survey responses. Results show that the role of management system standards and auditing frameworks used by multinational enterprises is statistically similar in achieving SDGs. The role of management system standards in achieving each of the SDGs has not yet been attempted so far by using the aforementioned factors. The comparison of management system standards' auditing approaches with the auditing frameworks of multinational enterprises also provides a novel addition. Both multinationals and their supplier organisations can save time, money and effort by following either of the two approaches and avoiding the duplicity that is currently prevalent in practice. The research has theoretical implications for sustainability, modernisation and globalisation theories.

Date: 2024
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