The adoption of sustainable development goals by large Portuguese companies

Maria João Santos and Cristina Silva Bastos

Social Responsibility Journal, 2020, vol. 17, issue 8, 1079-1099

Abstract: Purpose - Two years on from the launch of the United Nations 2030 agenda, this study aims to approach just how and why large Portuguese companies are incorporating the sustainable development goals (SDGs) into their strategies. This sets out a theoretical framework for priority levels of management and the key rationales and motivations towards the adoption of the SDGs by companies within the scope of identifying logical and mutual connections. Design/methodology/approach - The proposed theoretical framework applied an empirical, qualitative study approach, deploying content analysis of the semi-structured interviews carried out. Findings - The results convey how the responding companies are using the different management models identified for integrating the SDGs, with the strategic and operational facets of greatest relevance. There are various key reasons put forward in justification of this involvement, in particular highlighting the understanding of the 2030 agenda as an ethical and social contract followed by concerns over managing stakeholders. The results demonstrate that these main motivations influence the management level at which the SGDs undergo integration, yet they do not determine the type of integration. Research limitations/implications - The analysis of a limited number of companies and the fact that the semi-structured interviews were made with a single representative, which correspondingly reflects how the responses received convey the understandings, visions, values and responsibilities of these interlocutors. Originality/value - This provides one of the first studies contributing towards understanding how and why businesses are aligning with the SDGs. At the conceptual level, this proposes a theoretical framework for analysing the underlying logics and the levels of integration into business management and how both can be interconnected. In practical terms, this clarifies how business management strategies may leverage the integration of the 2030 agenda as a mechanism for implementing corporate sustainability.

Keywords: Corporate social responsibility; Sustainable development; Sustainable development goals; Corporate sustainability strategies (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-07-2018-0184

DOI: 10.1108/SRJ-07-2018-0184

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