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Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality

Business research quarterly, 2023-01, Vol.26 (1), p.2-10 [Peer Reviewed Journal]

The Author(s) 2022 ;ISSN: 2340-9444 ;EISSN: 2340-9444 ;DOI: 10.1177/23409444221140919

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  • Title:
    Connecting the Sustainable Development Goals to firm-level sustainability and ESG factors: The need for double materiality
  • Author: Delgado-Ceballos, Javier ; Ortiz-De-Mandojana, Natalia ; Antolín-López, Raquel ; Montiel, Ivan
  • Ortiz-De-Mandojana, Natalia ; Delgado-Ceballos, Javier ; Montiel, Ivan ; Antolín-López, Raquel
  • Is Part Of: Business research quarterly, 2023-01, Vol.26 (1), p.2-10
  • Description: 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
  • Publisher: London, England: SAGE Publications
  • Language: English
  • Identifier: ISSN: 2340-9444
    EISSN: 2340-9444
    DOI: 10.1177/23409444221140919
  • Source: Sage Journals GOLD Open Access 2024
    Directory of Open Access Journals: DOAJ
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