Key Tools for Social- and Environmental Performance, and the UN Sustainable Development Goals (SDGs)

Caroline D. Ditlev-Simonsen ()
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Caroline D. Ditlev-Simonsen: BI Norwegian Business School

Chapter 4 in A Guide to Sustainable Corporate Responsibility, 2022, pp 61-101 from Springer

Abstract: Abstract Corporate responsibility provides the foundation for sustainable development. It is a complex sphere since there are several confusing initiatives intended to help companies incorporate sustainability. From an international perspective, the UN initiatives have had the most impact. I provide a short introduction to the history of key UN initiatives associated with environmental and social issues and how they relate to business and corporations. As the UN Sustainable Development Goals (SDGs) have a key global framework for sustainable development, they will be discussed in detail with special attention to challenges and practical relevance for corporations. Well-known and widely applied initiatives to evaluate corporate performance like Fair Trade Certificate and ISO 14001; greenhouse and climate reporting initiatives, like the GHG Protocol, CDP, TCFD; sustainable reporting frameworks, like GRI and IIRC; and supply chain guidance and due diligence like the OECD Guidelines for Multinational Enterprises, and new laws on transparency, will be presented.

Keywords: Key United Nations (UN) initiatives; UN Sustainable Development Goals; Tools; Laws; Regulations; Corporations; Poverty; Health; Business performance; Consumption; Certifications (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/978-3-030-88203-7_4

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