TY  - JOUR
AB  - Purpose This paper aims to contribute to the debate regarding the understanding of the multiple manifestations and alternatives for the implementation of sustainable development goals (SDGs) across national borders. For this purpose, the Colombian context is taken as a case study.Design/methodology/approach The present study performs an exploration of SDGs implementation in Colombia, cutting across the macro and meso levels and the perspectives of governance-making and governance-taking. To answer the research questions, this study applies a two-stage qualitative research design with summative content analysis.Findings The study finds that the companies in Colombia are showing an interest in incorporating the SDGs into their corporate sustainability reporting. Although companies show a general interest in adopting the SDGs as part of their sustainability strategies, the findings demonstrate that very few would go deeply into the analysis of the SDG targets. The Colombian case might be a good example of how local governments are taking actions for the implementation of SDGs in their national action plans, policies and strategies.Research limitations/implications As is frequent with qualitative research, and particularly with content analysis, the generalizability of the findings obtained may only be applicable to those organizations included in the sample. The analysis at the meso level is limited to the private sector, and the findings are not applicable to other organizational actors, such as civil society organizations or academia. Future research can broaden the spectrum of analysis, both at a national and cross-national level.Practical implications The paper is of use for actors from the public, private and civil society sectors in Colombia, as well as for international actors with an interest in the ways in which the global sustainable development agenda can be translated into local action.Originality/value This paper contributes to the understanding of the different ways in which the sustainable development agenda is moving from the global level to the local implementation.
VL  - 19
IS  - 1
SN  - 1472-0701
DO  - 10.1108/CG-11-2017-0268
UR  - https://doi.org/10.1108/CG-11-2017-0268
AU  - Pineda-Escobar Maria A.
PY  - 2018
Y1  - 2018/01/01
TI  - Moving the 2030 agenda forward: SDG implementation in Colombia
T2  - Corporate Governance: The International Journal of Business in Society
PB  - Emerald Publishing Limited
SP  - 176
EP  - 188
Y2  - 2024/04/25
ER  -