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The purpose of this paper is to identify and analyze the strategic decisions, especially those focused on smart governance, that have been implemented by the cities of Buenos Aires (Argentina), Medellín (Colombia) and Mexico City (Mexico) and how they have impacted the Sustainable Development Goals (SDGs).

Using a qualitative approach and a descriptive scope, this manuscript follows a multiple case study methodology that was primarily based on the analysis of archival records and documentation using pattern-matching and cross-case synthesis as analytical techniques.

Observed cities share three main characteristics when implementing smart governance strategies linked to SDG 16: technology-based solutions to solve recent and long-lasting societal problems; broad, diverse and active citizen participation; and a socio-technical approach toward smart governance and SDG 16.

This paper points out the linkages between smart governance and SDGs in emerging markets’ smart cities. The findings of this study indicate the need to promote socio-technical approaches – rather than merely technical perspectives – to achieve SDG 16. Hence, citizen participation, open government and co-creation initiatives are key to the promotion of more inclusive and solid institutions.

The most important contribution of this study is to identify the strategic initiatives developed by three leading smart cities in Latin America from the smart governance point of view and their relationship with the SDGs, which is useful because it contributes to expanding our understanding of smart governance from practical experiences.

El propósito de este manuscrito es identificar y analizar las decisiones estratégicas, especialmente aquellas enfocadas en la gobernanza inteligente, que han sido implementadas por las ciudades de Buenos Aires (Argentina), Medellín (Colombia) y Ciudad de México (México), y cómo han impactado en los Objetivos de Desarrollo Sostenible (ODS).

Utilizando un enfoque cualitativo y un alcance descriptivo, este manuscrito sigue una metodología de estudio de casos múltiples que se basó principalmente en el análisis de registros de archivo y documentación utilizando la comparación de patrones y la síntesis cruzada de casos como técnicas analíticas.

Las ciudades observadas comparten tres características principales al implementar estrategias de gobernanza inteligente vinculadas al ODS 16: soluciones basadas en tecnología para resolver problemas sociales recientes y duraderos; participación ciudadana amplia, diversa y activa; y un enfoque socio-técnico hacia la gobernanza inteligente y el ODS16.

Este documento señala los vínculos entre la gobernanza inteligente y los ODS en el contexto de las ciudades inteligentes de los mercados emergentes. Los hallazgos de este estudio indican la necesidad de promover enfoques sociotécnicos -en lugar de perspectivas meramente técnicas- para el logro del ODS16. Por lo tanto, las iniciativas de participación ciudadana, gobierno abierto y cocreación son claves para la promoción de instituciones más inclusivas y sólidas.

La contribución más importante de este estudio es identificar las iniciativas estratégicas desarrolladas por tres ciudades inteligentes líderes en América Latina desde el punto de vista de la gobernanza inteligente y su relación con los ODS, lo cual es útil porque contribuye a ampliar nuestra comprensión. de gobernanza inteligente a partir de experiencias prácticas.

O objetivo deste manuscrito é identificar e analisar as decisões estratégicas, especialmente aquelas focadas na governança inteligente, que foram implementadas nas cidades de Buenos Aires (Argentina), Medellín (Colômbia) e Cidade do México (México), e como elas impactaram os Objetivos de Desenvolvimento Sustentável (ODS).

Utilizando uma abordagem qualitativa e um escopo descritivo, este manuscrito segue uma metodologia de estudo de casos múltiplos que se baseou principalmente na análise de documentos e registros arquivísticos usando correspondência de padrões e síntese de casos cruzados como técnicas analíticas.

As cidades observadas compartilham três características principais ao implementar estratégias de governança inteligente vinculadas ao ODS16: soluções baseadas na tecnologia para resolver problemas sociais recentes e duradouros; participação cidadã ampla, diversificada e ativa; e uma abordagem sociotécnica para governança inteligente e ODS16.

Este artigo aponta as ligações entre governança inteligente e ODS no contexto das cidades inteligentes dos mercados emergentes. Os resultados deste estudo indicam a necessidade de promover abordagens sociotécnicas – mais do que perspectivas somente técnicas – para o alcance dos ODS16. Assim, a participação cidadã, o governo aberto e as iniciativas de cocriação são fundamentais para a promoção de instituições mais inclusivas e sólidas.

A contribuição mais importante deste estudo é identificar as iniciativas estratégicas desenvolvidas por três cidades inteligentes líderes na América Latina do ponto de vista da governança inteligente e sua relação com os ODS, o que é útil porque contribui para ampliar nosso entendimento de governança inteligente a partir de experiências práticas.

This study aims to use humanistic management theory to examine the conceptual space of leaders who support sustainable development goals (SDGs) within their organizations.

This study analyzes interviews with four Iberoamerican leaders conducted by the creating emerging markets project at Harvard Business School. This study’s results show a range of humanistic management principles across the four leaders, coinciding with varying support for the SDGs. This study discusses the impact of cultural values on these differences.

This study finds leaders who embrace all four humanistic management principles also supported a greater number of SDGs and an increased variety of SDGs. This study’s findings support the three overarching dimensions uncovered by previous research into champions in other organizational domains, including gender equality and health. These three dimensions are depth of embracement, scope of embracement and leverage of engagement.

The authors’ hope is that this study will help further the discussion of how organizations can contribute to the 17 SDGs.

Este estudio utiliza la teoría de la gestión humanista para examinar el espacio conceptual de los líderes que apoyan los objetivos de desarrollo sostenible (ODS) dentro y a través de sus organizaciones.

Analizamos entrevistas con cuatro lderes iberoamericanos de alto impacto realizadas por el proyecto Creating Emerging Markets de la Harvard Business School.

Nuestros resultados muestran una gama de principios de gestión humanista en los cuatro líderes, que coinciden cíon un apoyo variable a los ODS. Específicamente, encontramos que los líderes que adoptan los cuatro principios humanísticos apoyan una mayor cantidad de prácticas asociadas con los ODS, junto con una mayor variedad de ODS, en relación con los líderes que adoptan solo un subconjunto de los principios de gestión humanísticos.

Este trabajo se suma a la discussión y, en última instancia, a nuestra comprensión del papel crucial que desempeñan los líderes organizacionales en el avance de los ODS. Al examinar nuestros hallazgoz a través de lente de los campeones, consideramos qué líderes tienen más probabilidades de defender la agenda de los ODS.

Este estudo utiliza a teoria da gestão humanística para examinar o espaço conceitual dos líderes que apoiam objetivos de desenvolvimento sustentável (SDGs) dentro e através de suas organizações.

Analisamos entrevistas com quatro líderes ibero-americanos alto impacto conduzidas pelo projeto Creating Emerging Markets na Harvard Business School.

Nossos resultados mostram uma gama de princípios de gestão humanística entre os quatro líderes, coincidindo com o apoio variável aos ODS. Especificamente, descobrimos que os líderes que adotam todos os quatro princípios humanísticos apoiam um número maior de practices associdas aos ODS, juntamente com uma maior variedad de ODS, em relação aos líderes que adotam apenas um subconjunto dos princípios de gestão humanística.

Este trabalho contribui para a discussão e, em última análise, para nossa compreensão, do papel crucial que os líderes organizacionais desempenham no avanço dos ODS. Ao examiner nossas descobertas através das lentes dos defensores, consideramos quais líderes são mais propensos a defender a agenda dos ODS.

The purpose of this study is to examine the impact of COVID-19 on the Latin America and the Caribbean (LAC) region and to discuss imperative engines for potential regional recovery.

This study conceptually discusses the effects of COVID-19 on the LAC region and highlights potential areas for recovery.

The LAC region have a history of facing structural development challenges – due to digital inequality, environmental degradation, erosion of democracy and financial debt – which have led to a profound discontent among people in the LAC region and this dissatisfaction has been intensified by the crises stemming from the COVID-19 pandemic. LAC region can increase its resilience and recover its path to sustainable development by consolidating impact-based regional value chains, attracting sustainability-themed foreign direct investment and nurturing structural development to facilitate LAC companies to expand into international markets (“multilatinas”).

There are some preliminary studies on the economic and social impact of COVID-19 on the LAC region, however, the strategies that emerging and developing economies might pursue to promptly recover are still a matter of discussion. The uncertainty and heterogeneity of the developing and emerging economies and the multidimensional needed actions require local adaptations and adjustments.

The LAC COVID-19 crisis recovery requires shared responsibility, global solidarity, urgent and immediate cooperation and structural transformations to enable deeper regional integration. This integration should focus on impact-based value chains to be resiliently adaptable to changing global realities and arduous local contexts. This paper provides integrative avenues for potential regional recovery within the region.

el propósito de este manuscrito es examinar el impacto de COVID-19 en la región de Latinoamérica y el Caribe (LAC) y discutir los motores imperativos para una posible recuperación regional.

Este estudio analiza conceptualmente los efectos del COVID-19 en la región de LAC y destaca áreas potenciales de recuperación.

la región de LAC tiene un historial de enfrentar desafíos de desarrollo estructural debido a la desigualdad digital, la degradación ambiental, la erosión de la democracia y la deuda financiera, que han llevado a un profundo descontento entre las personas de LAC, y esta insatisfacción se ha visto intensificada por las crisis derivadas de la pandemia de COVID-19. La región de LAC puede aumentar su resiliencia y recuperar su camino hacia el desarrollo sostenible mediante la consolidación de más cortas cadenas de valor regionales basadas en el impacto, la atracción de Inversión Extranjera Directa (IED) con temas de sostenibilidad y el fomento del desarrollo estructural para facilitar la expansión de las empresas de LAC en los mercados internacionales (“multilatinas”).

la recuperación de la crisis del COVID-19 en LAC requiere de responsabilidad compartida, solidaridad global, cooperación urgente e inmediata y transformaciones estructurales que permitan una integración regional más profunda. Esta integración debe centrarse en las más cortas cadenas de valor basadas en el impacto para que se adapten con resiliencia a las cambiantes realidades globales y los arduos contextos locales. Este manuscrito proporciona vías integradoras para una posible recuperación regional dentro de la región.

Existen algunos estudios preliminares sobre el impacto económico y social del COVID-19 en la región de LAC, sin embargo, las estrategias que las economías emergentes y en desarrollo podrían seguir para recuperarse rápidamente son aún un tema de discusión. La incertidumbre y heterogeneidad de las economías en desarrollo y emergentes y las acciones multidimensionales necesarias requieren adaptaciones y ajustes locales.

o objetivo deste manuscrito é examinar o impacto do COVID-19 na região da América Latina e do Caribe e discutir mecanismos imperativos para uma potencial recuperação regional.

este estudo discute conceitualmente os efeitos do COVID-19 na região da América Latina e do Caribe e destaca áreas potenciais para recuperação.

a região da América Latina e do Caribe (LAC) tem um histórico de desafios estruturais de desenvolvimento – devido à desigualdade digital, degradação ambiental, erosão da democracia e dívida financeira – que levaram a um profundo descontentamento entre as pessoas na região da LAC, e essa insatisfação foi intensificada pelas crises decorrentes da pandemia COVID-19. A região da LAC pode aumentar sua resiliência e recuperar seu caminho para o desenvolvimento sustentável consolidando cadeias de valor regionais com impacto econômico e social, atraindo Investimento Estrangeiro Direto (IED) com foco em sustentabilidade e fomentando o desenvolvimento estrutural para facilitar a expansão das empresas da LAC para mercados internacionais (“multilatinas”)

a recuperação da crise LAC COVID-19 requer responsabilidade compartilhada, solidariedade global, cooperação urgente e imediata e transformações estruturais para permitir uma integração regional mais profunda. Essa integração deve se concentrar em cadeias de valor baseadas em impacto para serem resilientemente adaptáveis às mudanças nas realidades globais e nos contextos locais árduos. Este manuscrito oferece caminhos integrativos para uma potencial recuperação regional.

existem alguns estudos preliminares sobre o impacto econômico e social do COVID-19 na região da LAC; no entanto, as estratégias que as economias emergentes e em desenvolvimento podem seguir para se recuperar prontamente ainda estão em discussão. A incerteza e a heterogeneidade das economias em desenvolvimento e emergentes, assim como as ações multidimensionais necessárias requerem adaptações e ajustes locais.

This study aims to propose the roles for business, broadly defined, in government-led programs designed to enhance human capital investment. Through conditional cash transfers (CCTs), businesses have opportunities to alleviate poverty, address the United Nations’ 2030 Agenda (SDGs), enhance CCT viability and explore new market opportunities.

This multifaceted research approach consists of five case studies of CCTs in Latin America, face-to-face field meetings with CCT administrators, 48 CCT beneficiaries in a pilot study and 31 interviews (verbal and remote) with business managers and companies in five countries.

Building on an on-site pilot study, an in-depth appraisal of five CCTs in Latin America over a five-year period, the authors examined six stages of CCT activities to assess possible areas of business engagement. The cases, augmented by field interviews with businesses, present fledgling business engagement in CCTs. In light of anticipated growth in CCTs, this study presents six major ways businesses can further participate in selected stages of CCT operations that contribute to their long-term sustainability, as well as future market opportunities.

Conducted over a five-year period with participants from government, businesses and CCT beneficiaries, this study deepens our understanding of how businesses can alleviate poverty through engaging in government-led antipoverty programs.

Este estudo propõe papéis amplamente definidos para empresas em programas liderados pelo governo projetados para melhorar o investimento em capital humano. Por meio de transferências condicionadas de renda (TCRs), as empresas têm oportunidades de aliviar a pobreza, abordar a Agenda 2030 (ODS) das Nações Unidas, melhorar a viabilidade do transferências condicionadas de renda e explorar novas oportunidades de mercado.

Com base em um estudo piloto no local, uma avaliação aprofundada de cinco transferências condicionadas de renda na América Latina durante um período de cinco anos, identificamos e analisamos seis etapas das atividades da transferências condicionadas de renda para avaliar possíveis áreas de participação empresarial. Nossos cases, enriquecidos por entrevistas de campo com empresas, apresentam oportunidades de participação empresarial em TCRs. À luz do crescimento antecipado dos TCRs, este estudo apresenta seis principais maneiras pelas quais as empresas podem se engajar ainda mais em etapas selecionadas de operações de TCR que contribuem para sua sustentabilidade de longo prazo, bem como oportunidades futuras de mercado.

Utilizamos uma abordagem de pesquisa multifacetada composta por 5 estudos de caso de TCR na América Latina, reuniões presenciais de campo com administradores da TCR, 48 beneficiários da TCR em um estudo piloto e 31 entrevistas (presencial e remota) com gerentes de negócios e empresas em 5 países.

Este estudo foi realizado ao longo de um período de 5 anos com participantes de beneficiários do governo, empresas e transferências condicionadas de renda, e aprofunda a compreensão de como as empresas podem contribuir para o alívio da pobreza por meio da participação em programas de combate à pobreza liderados pelo governo.

Este estudio propone roles para las empresas, ampliamente definidos, en programas dirigidos por el gobierno diseñados para mejorar la inversión en capital humano. A través de las transferencias monetarias condicionadas (TMC), las empresas tienen oportunidades para aliviar la pobreza, abordar la Agenda 2030 (ODS) de las Naciones Unidas, mejorar la viabilidad del TMC y explorar nuevas oportunidades de mercado.

Sobre la base de un estudio piloto in situ, una evaluación en profundidad de cinco TMC en América Latina durante un período de cinco años, identificamos y analizamos seis etapas de las actividades de TMC para evaluar posibles áreas de participación empresarial. Nuestros casos, enriquecidos por entrevistas de campo con empresas, presentan oportunidades para participación empresarial en los TMC. A la luz del crecimiento anticipado en los TMC, este estudio presenta seis formas principales en que las empresas pueden participar aún más en etapas seleccionadas de las operaciones de TMC que contribuyen a su sostenibilidad a largo plazo, así como a las oportunidades futuras del mercado.

Usamos un enfoque de investigación multifacético consiste en 5 estudios de casos de TMC en América Latina, reuniones de campo cara a cara con administradores de TMC, 48 beneficiarios de TMC en un estudio piloto y 31 entrevistas (presenciales y remotas) con gerentes de negocios y empresas en 5 países.

Este estudio fue llevado a cabo en un período de 5 años con participantes del gobierno, las empresas y los beneficiarios de TMC, y profundiza el entendimiento de cómo las empresas pueden contribuir a aliviar la pobreza a través de la participación en programas contra la pobreza liderados por el gobierno.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

This research aims to identify Brazil's socioeconomic vulnerability to wicked multi-problems arising from coronavirus disease 2019 (COVID-19) (2019–2020), from the most extensive (∼ 3,000 km) oil spill in tropical oceans (2019/2020) and from the highest rate of wildfires in the last decade.

To this end, the authors measured the socioeconomic vulnerabilities of the 27 Brazilian states to these multi-problems (COVID-19 + Oil Spill + wildFire), considering the effects of these events individually and together. In addition, the authors calculated the vulnerability indices using two variables: production value and number of jobs created by an economic activity.

Results show the states of São Paulo, Minas Gerais, and Rio de Janeiro as the most susceptible, with a potential loss of 74.2% in production value and 47% in active employment relationships, caused by these overlapping events in time. The results also demonstrate that the country has failed in the coordination and management of these events (separately and jointly), showing difficulties especially in the stages of immediate response and recovery.

Regarding its contributions, this paper innovates by establishing an unprecedented overlap of wicked problems, linking this concept to the analysis of socioeconomic vulnerability of the affected communities, through a model that applies to other regions worldwide.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2021-0536

This study aims to investigate the contribution of higher education institutions (HEIs) to the sustainable development goals (SDGs) and propose strategies to cultivate a culture centred on the SDGs in HEIs.

The methodology used encompassed an integrative literature review, combining bibliographic analysis on how HEIs incorporate the SDGs into their practices, adopting a qualitative approach for the analysis and categorization of the results.

The multifaceted contributions of HEIs in promoting the SDGs stand out, through their roles in teaching, research, management and integration and communication between university and society.

While influencing policies at various levels, HEIs encounter challenges in the effective integration of SDGs into their strategies. This underscores the need for contextualized governance, understanding students’ perspectives on sustainability and active external collaboration in policy formulation.

There is an urgent need to integrate SDGs into academic programmes, emphasizing the importance of redesigning curricula, actively involving teachers, researchers and students, establishing partnerships and promoting research applied to SDGs.

The social relevance of the study lies in the emphasis on an SDG-centred culture, involving teaching, research, outreach, community engagement and governance practices.

The study’s uniqueness lies in identifying persistent challenges during the transition to an SDG-centred culture, necessitating multisectoral collaboration and educational programmes that integrate sustainability principles into the strategy of HEIs.

Population worldwide has experienced several challenges related to sustainable development, such as scarcity of natural resource, unsustainable consumption, poverty, injustice, violence, social inequality and natural disaster (including floods, tsunami and landslide). These issues interfere in sustainable development and target to achieve societal balance, structuring without compromising economic and environmental resources of future generations. The higher educational institutions are included in this context because they play a role in professional training and in education to promote sustainable practices. The higher educational institutions can assume a prominent position in the 2030 Agenda implementation for sustainable development of the United Nations, especially in the Goals 4 and 10, quality education and reduced inequalities, respectively. The purpose of this research study aims to develop a literature review and analyze the higher educational and sustainable themes, involving the Brazilian scenario.

This research study develops a literature review based on researches that involve higher educational and sustainable themes in the Brazilian scenario. Inclusion criteria are papers in English, with the search equations in their titles, and peer-reviewed papers. Paper publication year was not an exclusion criterion. This research aimed to understand opportunity and challenge processes in the Brazilian higher educational institutions and their actions, so that the Sustainable Development Goals are completely achieved and the 2030 Agenda for sustainable development is fulfilled. For this, a research central question was established: What are the opportunities and the challenges to achieve the 2030 Agenda for sustainable development in the Brazilian higher education?

A total of 636 papers were recovered. The “Higher Education AND Opportunities,” “Higher Education AND Challenge,” “Higher Education AND Challenges,” “Higher Education AND Opportunity,” “Brazilian AND Higher Education” and “Brazil AND Higher Education” search equations found, respectively, 165, 146, 131, 74, 62 and 25 papers, involving 94.8% of the total number of the papers found. The papers recovered enabled the vision of five clusters: policy; inclusion; culture; relationship; and environment, society and economy. The paper analyses found that innovation process, sustainable practical implementation and holistic look, involving professors and students, can allow the 2030 Agenda achievement.

The authors of this research study presented a framework based on the literature analyzed through five clusters: policy; inclusion; culture; relationship; and environment, society and economy, considered from opportunity and challenge perspectives. The authors introduced and discussed the Brazilian higher educations and their opportunities and challenges. The Brazilian panorama was linked with the 2030 Agenda for sustainable development, in specific, with the Goals 4 and 10. Implications of this research study are related to the higher educational opportunities and challenges in policy, inclusive, cultural, sustainable and relationship contexts, involving governmental and nongovernmental sectors, professors and students for the Brazilian educational improvement.

This paper aims to analyze the main challenges faced by two business schools and a higher education institution when implementing education for sustainability (EfS). Also, it seeks to identify facilitating elements that contribute to minimizing or eliminating barriers faced by these institutions when implementing EfS.

A qualitative research approach is used of a descriptive nature and a multicase study is used as research strategy. Data were collected through interviews with the individuals responsible for EfS process in the institutions studied and were analyzed by the content analysis technique.

The data allowed identifying new challenges, such as those related to the governance of educational institutions, as well as divergent values of higher education institutions (HEIs) and of EfS.

The number of cases here analyzed does not allow generalization of the results.

The discussion of the empirical data with the literature has provided some insights regarding good practices and recommendations for educational institutions to minimize the challenges faced in EfS process.

The identification of facilitating elements to mitigate challenges faced by business schools and HEIs provide insights for other institutions who long for implementing EfS. Also, the lack of actions aimed at mitigating resource-related challenges shows the need to improve educational public policies to help embed EfS in HEIs and business schools.

Sustainability-oriented strategies involve considering all possible environmental, social and economic factors that impact stakeholders and sustainable development. They could be a crucial contribution of the private sector to Sustainable Development Goals (SDGs). The study’s objective is twofolded. First, the authors want to discover if enterprises doing business in Brazil are contemplating the SDGs in their strategies. Second, the authors want to identify the external and internal factors that motivate them.

The authors collected data through an online survey with employees from Global Compact signatories in Brazil. From a list of 335 for-profit enterprises, the authors got back 132 answers. The sample comprises Brazilian enterprises that only operate in the Brazilian market, Brazilian multinational enterprises (MNEs) and foreign multinationals operating in Brazilian and international markets. For this study, the MNEs’ group comprises Brazilian multinationals and foreign multinationals (MNEs). To characterize the sample and identify the motivating factors, the authors conducted a descriptive analysis. To compare the domestic and MNEs’ mean differences regarding the factors that influenced their strategies and the SDGs, the authors performed Mann–Whitney's U-test.

The results of the study show that enterprises are addressing the SDGs in their strategies. All internal and external driving factors are similar for domestic and MNEs, except for the value chain's negative externalities. MNEs are more prone to consider their negative externalities, which is a positive trend. Finally, results suggest that both groups of enterprises consider the 17 goals in their strategies, contrary to the theoretical argument that multinationals suffer more pressure because of their broad geographic scope.

The database of the study involves data collected through a self-response survey. Thus, the authors cannot discuss the effectiveness of real SDGs' strategies once enterprises' discourse on sustainability does not always correspond with practices. Therefore, the authors suggest that researchers address the results of implemented strategies on the SDGs over time to check for improvements and new developments.

The authors suggest frequent materiality assessment of domestic enterprises' supply chain and articulation of explicit purposes around the selected SDGs, including setting key performance indicators (KPIs) and monitoring progress.

The authors believe that enterprises and decision makers should recognize their essential role to bend the curve on SDGs and shift their behavior toward strategic choices that could contribute to their positive performance over time, without contributing to environmental degradation and socioeconomic chaos.

Publication on how enterprises address the SDGs in Brazil is relatively scarce. This study provides some answers to that by focusing on the factors influencing sustainability-oriented strategies on the SDGs. Besides, most previous studies consider a small sample of enterprises and are industry specific or focus on the effects of the SDGs in public policy. The sample of this study is diverse and represents 42% of the for-profit signatories of the Global Compact in Brazil.