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Embracing tomorrow: global insights on corporate commitment to the 2030 Agenda

Isabel-María García-Sánchez (IME – Instituto Multidisciplinar de Empresa, Universidad de Salamanca, Campus Miguel de Unamuno, Salamanca, Spain)
Beatriz Aibar-Guzmán (Departamento de Economía Financiera y Contabilidad, Facultad de Ciencias Economicas y Empresariales, Universidad de Santiago de Compostela, Santiago Compostela, Spain)
Nicola Raimo (Department of Management, Finance and Technology, LUM University, Casamassima, Italy)
Filippo Vitolla (Department of Management, Finance and Technology, LUM University, Casamassima, Italy)

Measuring Business Excellence

ISSN: 1368-3047

Article publication date: 11 October 2024

Issue publication date: 21 November 2024

146

Abstract

Purpose

The 2030 Agenda represents a unique and historic opportunity to achieve sustainable development by establishing high-priority issues to be addressed, such as the eradication of extreme poverty, the reduction of inequalities, and inclusive economic growth with decent work for all. This study aims to analyze the commitment of the world’s leading companies to the sustainable development goals (SDGs) set out in this roadmap.

Design/methodology/approach

To provide a dynamic and global view of corporate commitment to the 2030 Agenda, the authors identified the 3,910 companies that have reported on various initiatives related to the SDGs over the period 2019–2022 (15,640 observations), based on the Refinitiv database. The companies that make up the sample are located in 71 countries across eight geographic regions.

Findings

The results show a positive evolution in the actions and initiatives that companies are developing to contribute to the protection of people, the planet, prosperity, universal peace, and access to justice. However, there are differences between regions and countries and between the 17 objectives.

Originality/value

The authors’ approach allows for a detailed understanding of business preferences, how these sustainable business practices contribute to achieving the SDGs in different regions and what contextual factors influence this contribution. In this sense, the analysis of the regional distribution of corporate commitments to the SDGs provides valuable information on the priority areas of focus in different regions of the world.

Keywords

Citation

García-Sánchez, I.-M., Aibar-Guzmán, B., Raimo, N. and Vitolla, F. (2024), "Embracing tomorrow: global insights on corporate commitment to the 2030 Agenda", Measuring Business Excellence, Vol. 28 No. 3/4, pp. 474-499. https://doi.org/10.1108/MBE-04-2024-0044

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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