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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.

Multinational enterprises (MNEs) are increasingly seeking to demonstrate their commitment to sustainability and inclusiveness within the societies they operate in, often by highlighting the amount of tax they pay. The author proposes to summarize channels through which tax impacts the achievement of sustainable development goals (SDGs) and analyze them in relation to a single goal, SDG 10 (reduced inequalities) in a single region (the Central and Eastern Europe, CEE). The impact of tax is often ambivalent, but above all it is hard to quantify as there are many stakeholders involved and corporations still tend to disguise their internal information. The author analyzes MNEs’ operations in the CEE region to better understand how reporting standards influence the achievement of SDG 10, focusing on country-by-country reporting (CbCR) and non-financial reporting of European banks and other corporations who publish CbCR on a voluntary basis. The authors perform a quantitative analysis of CbCR data and a qualitative investigation of 201 non-financial reports by 30 MNEs. From the theoretical viewpoint, this research may help to construct a framework to evaluate the tax impact of a given company. Given that, this chapter also outlines why and how it can be beneficial for MNEs to publish voluntary reports it can also serve to motivate increased voluntary participation of MNEs in the transition to sustainability.

This empirical chapter contributes to international business (IB) research on the United Nations’ sustainable development goals (SDGs) by opening a new research trajectory on sustainable headquarters (HQ) buildings. This multidisciplinary study conceptualizes the notion of a sustainable HQ based on a case study and three streams of literature – research on HQs, sustainable office design and the SDGs in IB. It offers a novel angle to prior research on HQs that has largely focused on their functional roles. While IB scholars are increasingly embracing the SDGs, limited attention has been devoted to SDG 11, “sustainable cities and communities.” This chapter draws on a real-time, longitudinal, single case study of a Nordic multinational in renewable products. The authors adopt a future-facing, phenomenon-based approach to envision and reimagine the modern wooden corporate HQ building on a culturally sensitive site in the heart of Helsinki, Finland. The findings emphasize the environmental, social, economic and cultural considerations of HQ buildings. By combining HQ premises with commercial spaces, and by opening the building to citizens, sustainable HQ buildings create a lively city space and increase urban social cohesion. The use of wood as a construction material and the application of design principles that promote human–nature relationships, have a positive impact on climate and human health. By focusing on the physical building, the authors aim to change the way IB scholars understand and study the role of HQ as a part of sustainable cities.

Achieving sustainable development in heart-wrenching milestone in the face of the current pandemic (COVID-19) situation is becoming a key factor for competitiveness of organizations. Human Resource Development professionals are deemed to be in an ideal position to facilitate the organizational sustainable development by bringing about contextual changes in the workplace and by changing the behavioral patterns of employees. The COVID-19 pandemic has engendered the disruption across societies, raising challenges for the organizations besides other institutions to play their imperative role for a sustainable development pathway. One such way of striving by organizations would be to embark among employees a spark of bringing a change among its employees from being self-centered to societal-oriented by instilling among them the kindle of DSIW (Desire to have Significant Impact through Work). It is the desire of making substantial impact toward society and others' lives, which is evoked under ethical leadership and perceived ethical Corporate Social Responsibility (CSR). Thus, we have identified the underpinning values of being an ethical leader in wake of contributing toward the Sustainable Development Goals (SDGs) toward bringing a societal perspective among employees by infusing the altruistic desire, that is, DSIW among employees. This chapter is broadly divided into two main sections. The first section highlights the contextual settings and the underlying mechanisms that lead to DSIW. The second section draws the attention toward the implication of DSIW for employees in bringing about social change with respect to sustainability, social well-being, as well for the sustainable development of organizations and for positive socioeconomic consequences.

This paper seeks to explain the “great continuity” in Spanish American development: the fact that territories in the region have maintained their relative levels of social development since precolonial times. It tests competing explanations associated with neo-modernization theory, geographic perspectives, and institutional approaches emphasizing property rights versus ethnicity. The paper uses comparative-historical methods to evaluate competing explanations. These methods include cross-case matching and within-case process tracing. The paper finds that patrimonial institutions of ethnic stratification are a fundamental cause of social development and the great continuity in Spanish America. These institutions help explain why areas with a dense indigenous population tend to have low levels of social development, whereas areas with a sparse indigenous population tend to have high levels of social development. This paper suggests that the institutions of ethnic stratification may be more important than the institutions of private property as a cause of development. Scholars of development need to focus more attention on the ways in which ethnic institutions shape identities and create collective groups.

While climatic conditions are believed to have some influence on triggering conflicts, the existing empirical results on the nature and statistical significance of their explanatory role are not conclusive. We construct a dataset for a sample of 139 countries which records the occurrence of an armed conflict, the annual average temperature and precipitation levels, as well as the relevant socioeconomic, demographic, and geographic measures over the 1961–2011 period. Using this dataset and controlling for the effect of relevant nonclimate variables, our comprehensive econometric analyses support the influencing role of climatic factors. Our results are robust and consistent with the hypothesis that climate warming is instrumental in raising the probability of onset of internal armed conflicts and suggests that, along with regulating population size and promoting political stability, controlling climate change is an effective factor for inducing peace by way of curtailing the onset of armed conflicts.

Private politics refers to situations in which activists or NGOs try to push firms to conform to social standards (regarding, for instance, human rights and environmental protection) without public policy intervention. The existing literature on private politics has focused on large campaigns such as consumer boycotts, and looked at the impact of those boycotts on firms’ financial performance and on the likelihood that firms comply with activist demands. Even though these large campaigns are important, focusing on them leads to neglecting the fact that a large portion of the time and resources that activists consecrate to private politics is used to monitor firms and criticize them through Internet posting and media statements, rather than to launch high profile campaigns. Little is known, however, about what drives these activists when they criticize companies, why they target certain companies and not others, and whether this criticism should be considered as a primary step in the production of full-fledged campaigns. In this paper, we fill this gap by exploring a unique international database of CSR-based criticisms against Fortune 500 companies for the 2006–2009 period. This database allows us to look at the impact of a broad range of factors including industry differences, country/institutional differences and firm-specific dimensions, on the likelihood that a certain firm will be targeted by activist critique. Results indicate that criticism is driven by strategic intents. Similar to previous literature, large and visible firms in certain industries are more targeted than others. In addition, these firms also tend to come from countries with strong institutions and high standards of living.

This contribution responds to the call of various researchers for a shift in Responsible Management Education (RME) to adopt a more human-centered and less organizational-centered approach. Service learning (SL) is introduced as a possibility to offer didactical opportunities for participants to connect real-world experiences to system thinking in various ways. We suggest an approach called a “Prism of Reflections” to pique participants' hermeneutical, technical, and emancipatory interests so they can delve deeply into local social and environmental issues and be able to connect them to broader global issues as encapsulated in the Sustainable Development Goals (SDGs). We exemplify our method by demonstrating how students reflect on their experiences working at food banks, and how they relate to concerns of sustainability, poverty, and access to food. Our research suggests that this approach offers a way to situate organizational thinking and instrumental reasoning in a larger framework that considers the aims of hermeneutics, technical and emancipatory discourses. Our findings demonstrate that there are conflicts and dissonances when connecting intersubjective real-world perceptions to emancipatory interests and technical knowledge, particularly when it comes to challenges in the realm of food.

A cascade of crises that materialized in particular over the 2019–2022 period, increases the relevance for international business (IB) scholarship to address the following question: whether, to what extent and under what circumstances can multinational enterprises (MNEs) rescue the sustainable development goals (SDGs) and make sure that nobody is left behind in a globalized world where the opposite seems to be the case? For many MNEs, slow progress in implementing the SDGs in a more strategic and transformational manner does not necessarily hint at a lack of interest with management, but also at a lack of solid knowledge and/or experience in how to implement general development ambitions like the SDGs. This introductory chapter defines the intellectual and managerial challenges ahead. It refers to relevant efforts already done in the IB community – with reference to IB journals that issued special editions on the topic – and explains why five angles have been chosen to cluster the contributions in this volume which are also aimed to enhance further progress in the study of MNEs and the SDGs: (1) general, (2) strategic, (3) operational, (4) contextual and (5) misbehavior.