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Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality
| Content Provider | SAGE Publishing |
|---|---|
| Author | Delgado-Ceballos, Javier Ortiz-De-Mandojana, Natalia Antolín-López, Raquel Montiel, Ivan |
| Copyright Year | 2022 |
| 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 |
| Related Links | https://journals.sagepub.com/doi/pdf/10.1177/23409444221140919?download=true |
| Starting Page | 2 |
| Ending Page | 10 |
| Page Count | 9 |
| ISSN | 23409444 |
| Issue Number | 1 |
| Volume Number | 26 |
| Journal | BRQ Business Research Quarterly (BRQ) |
| e-ISSN | 23409444 |
| DOI | 10.1177/23409444221140919 |
| Language | English |
| Publisher | Sage Publications UK |
| Publisher Date | 2022-12-12 |
| Publisher Place | London |
| Access Restriction | Open |
| Rights Holder | © The Author(s) 2022 |
| Subject Keyword | double materiality Sustainable Development Goals grand challenges Sustainability ESG financial materiality stakeholder materiality |
| Content Type | Text |
| Resource Type | Article |
| Subject | Business and International Management Strategy and Management Economics and Econometrics Business, Management and Accounting |
