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Article
Publication date: 5 March 2024

Jan Beyne and Lars Moratis

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on…

Abstract

Purpose

This paper aims to contribute to existing academic work and business practice by presenting original empirical findings and by providing insights into priority setting on Sustainable Development Goals (SDGs) in organizations. From an academic viewpoint, it not only adds to previous work on the topic of SDG materiality (e.g. Van Tulder and Lucht, 2019) but also aims to contribute new insights into the steps that are crucial and influence the adoption of the SDGs in materiality assessments. It may also add to the literature by providing new knowledge on the strategic considerations that organizations may make and institutional dynamics that encourage organizations to implement the SDG materiality method.

Design/methodology/approach

By executing a national survey research in Belgium through a collaboration between academics of Antwerp Management School, Louvain School of Management (UCLouvain) and the University of Antwerp, and supported by Belgium’s Federal Institute of Sustainable Development, the authors have obtained several insights into the SDG landscape in Belgium for various types of organizations, including companies, governmental and nongovernmental organizations and educational institutions. This research builds further on a first national survey (SDG Barometer Belgium, 2018) on the adoption and implementation of the SDGs. However, an important aim of this research is to shift the emphasis to more prominent new elements, such as whether or not organizations use the SDGs in materiality assessments. While the main part of the data for this research were collected through an online questionnaire, document analyses were conducted based on the sustainability reports of BEL 20 companies, the benchmark stock market index of Euronext Brussels consisting of 20 companies traded at the Brussels Stock Exchange, and seven interviews were held to obtain additional insights.

Findings

A total of 386 organizations across sectors responded to the question “Does your organization perform a materiality analysis”, of which 210 organizations completed the question “Does your organization align the materiality analysis with the SDGs,”after an “exit route” based on a positive answer to the first question. When diving into the survey results, the authors see that no more than 12% of the 210 organizations performing a materiality analysis align their materiality analysis with the SDGs, while 14% indicate that they do not account for the SDGs at all in their materiality analyses. The results show that 41% of the organizations take into account the SDGs to a certain degree when performing their materiality analysis. Speculating on an explanation for these results, it may be the case that organizations do not yet think about coupling the SDGs to their materiality assessment, experience difficulties in practice or generally lack the knowledge for relating the SDGs to the sustainability topics that are relevant to them. This seems in line with other research (e.g. Van Tulder and Lucht, 2019), as the results of this study indicate that it seems to be difficult for organizations to relate the SDGs to the existing sustainability priorities or materiality analyses of companies.

Originality/value

The real contribution of this paper essentially lies in the description of the Janssen Pharmaceuticals case. The company recognized that today’s internally focused approach to goal setting is not enough to address global challenges. Hence, looking at what is needed externally from a global perspective, taking into account sustainability thresholds and setting ambitions accordingly, is needed to bridge the gap between current performance and required performance. From the Janssen Pharmaceuticals case, the authors learned that external stakeholders are an extremely useful source of information to address the required performance by using the SDG framework. For sure, SDG materiality analyses are still in an early phase of development and knowledge on how to conduct such an analysis may be lacking. Future efforts – or the lack thereof – may indicate whether or not companies consider such analyses as sufficiently relevant. Although the uptake of the SDGs is in progress, it remains to be seen which, if any, materiality method will eventually turn out as a new dominant way of defining material issues. The findings presented in this study hopefully serve as a basis for further investigation of the topic.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 10 February 2022

Jan Beyne, Lars Moratis and Ans De Vos

Sustainability intelligence is critical for the prosperity of societies worldwide, for conservation of the natural world, for achieving future business success and for the…

Abstract

Purpose

Sustainability intelligence is critical for the prosperity of societies worldwide, for conservation of the natural world, for achieving future business success and for the credibility of the concept of sustainability itself. This study aims to present the concept of sustainability intelligence by expounding on three proposed enablers shaping this concept – self-awareness, global perspective and societal consciousness. The main point of this paper is to conduct inquiry into the topic, gather information on enablers for sustainability intelligence and share that information with readers.

Design/methodology/approach

This study collected information from a pool of respondents to answer this research question: Which enablers are imperative to pursue sustainability intelligence? By using a sustainability intelligence questionnaire (SIQ), the authors argue why these enablers could bring about large-scale sustainable transformation and new insights about sustainable practices. The SIQ consists of 15 statements from strongly disagree to strongly agree, with five scale points, exploring the three enablers.

Findings

The findings show that the respondents gave the greatest importance to societal consciousness, followed by global perspective and then self-awareness as important enablers for sustainability intelligence. In line with previous studies, it is worth noting these enablers have reciprocal reinforcing relationships. While the proposed enablers for sustainability intelligence could prove a helpful catalyst, the authors believe it is necessary to secure an ongoing incisive critical approach towards enablers and competencies needed to positively impact the sustainable development goals.

Research limitations/implications

We acknowledge there are some limitations using the current methodology. There is for example no control group. Also, this survey was only a-posteriori. It would be useful to execute a survey before the start of the academic year. Although we received some qualitative feedback linked to our research questions, it would be useful to add more in-depth qualitative research, by executing interviews with students. With these limitations, we recognize some room for improvement in our methodology.

Originality/value

This paper explores the wider practical implications of the sustainability intelligence enablers. The further development of the SIQ which might serve as an instrument that provides individual reports that highlight their unique skills and opportunities to shape a better world.

Details

Journal of International Education in Business, vol. 15 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

Content available
Article
Publication date: 18 April 2022

Ivo Matser, Satu Teerikangas and Mollie Painter

Abstract

Details

Journal of International Education in Business, vol. 15 no. 1
Type: Research Article
ISSN: 2046-469X

Content available
Article
Publication date: 1 August 2001

151

Abstract

Details

Microelectronics International, vol. 18 no. 2
Type: Research Article
ISSN: 1356-5362

Book part
Publication date: 31 July 2023

Filipa Pires de Almeida, Rob van Tulder and Suzana B. Rodrigues

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to…

Abstract

Implementing the sustainable development goals (SDGs) has proven a significant challenge for companies. While multinational enterprises (MNEs) have shown a real intention to contribute to these goals, they face major barriers in implementing the SDGs in their core business strategies. Extant academic studies on this phenomenon have primarily explored why companies “should” address the SDG agenda but have not (yet) explored what “works,” what does not “work,” and why. Therefore, evidence of a sizable gap between intention and realization is growing. Besides, there is a limited explanation for the existence of this gap and no validated implementation models that could help overcome it. Additionally, management research remains relatively fragmented. The diversity of existing theoretical and empirical frameworks makes it difficult to consolidate scientific and practical insights on “how” to guide companies to accelerate the global goals through their core operations.

This study is one of the first attempts to draw lessons from extant research on effective SDGs’ implementation strategies. For that, we upgrade the “SDG Compass,” which has been recognized as a leading framework for SDGs implementation in companies’ core activities. A critical assessment of the literature on the SDGs implementation has been conducted through a systematic literature review (SLR) and bibliometric analysis. This has helped us identify gaps in the SDG implementation practice and accumulate relevant insights supporting a more integrated and upgraded implementation framework: the SDG Compass+. This framework can advance coordinated theoretical and practical research by identifying the antecedents and critical factors of impactful SDG implementation strategies.

Details

International Business and Sustainable Development Goals
Type: Book
ISBN: 978-1-83753-505-7

Keywords

Content available
Article
Publication date: 1 August 2002

64

Abstract

Details

Microelectronics International, vol. 19 no. 2
Type: Research Article
ISSN: 1356-5362

Content available
Article
Publication date: 1 December 1999

76

Abstract

Details

Microelectronics International, vol. 16 no. 3
Type: Research Article
ISSN: 1356-5362

Keywords

Article
Publication date: 1 January 1993

B. De Meulemeester, A. Van Calster, A. De Bruycker and K. Allaert

Since the first appearance of high density interconnection systems about ten years ago, researchers have tried to exploit this concept to the full. By introducing new technologies…

Abstract

Since the first appearance of high density interconnection systems about ten years ago, researchers have tried to exploit this concept to the full. By introducing new technologies and materials, they have succeeded in building a module that equals wafer scale integration (WSI) in speed and efficiency. However, MCMs have not yet experienced rapid growth and acceptance as a result of the large capital investment and rather small volumes involved. This paper sets out to show that MCMs can be fabricated using technology and processes already in existence at most conventional IC and thin‐film production facilities.

Details

Microelectronics International, vol. 10 no. 1
Type: Research Article
ISSN: 1356-5362

Open Access
Article
Publication date: 10 September 2020

Renée O'Leary and Riccardo Polosa

This paper aims to overview the need for tobacco harm reduction, the consumer products that facilitate tobacco harm reduction and the barriers to its implementation. The worldwide…

10792

Abstract

Purpose

This paper aims to overview the need for tobacco harm reduction, the consumer products that facilitate tobacco harm reduction and the barriers to its implementation. The worldwide endemic of tobacco smoking results in the death of over seven million smokers a year. Cigarette quit rates are very low, from 3%–12%, and relapse rates are high, from 75%–80% in the first six months and 30%–40% even after one year of abstinence. In addition, some smokers do not desire to quit. Cigarette substitution in tobacco harm reduction is one strategy that may reduce the burden of morbidity and mortality.

Design/methodology/approach

This review examines the displacement of smoking through substitution of non-combustible low-risk products such as snus, heated tobacco products and e-cigarettes.

Findings

Toxicological testing, population studies, clinical trials and randomized controlled trials demonstrate the potential reductions in exposures for smokers. Many barriers impede the implementation of product substitution in tobacco harm reduction. These products have been subjected to regulatory bans and heavy taxation and are rejected by smokers and society based on misperceptions about nicotine, sensational media headlines and unsubstantiated fears of youth addiction. These barriers will need to be addressed if tobacco harm reduction is to make the maximum impact on the tobacco endemic.

Originality/value

This review provides the rationale for tobacco harm reduction, evaluates the current products available and identifies the barriers to implementation.

Details

Drugs and Alcohol Today, vol. 20 no. 3
Type: Research Article
ISSN: 1745-9265

Keywords

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