The DOI matches its Crossref record; 48 of the 48 references it cites were found in a registry or an index.
The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants
Abstract
Abstract This study develops a novel framework by hand-mapping the Sustainable Development Goals (SDGs) and their targets with a firm's sustainability practices, reflected in its Environmental, Social and Governance (ESG) scores. Our mapping provides an actionable solution for firms to identify where the SDGs are connected with their ESG performance and accordingly tangibly measure their progress towards achieving the SDGs. We show that there are particular SDGs and targets which are more relevant to the business sector than others. We also investigate how firm-specific characteristics can help explain variation in corporate sustainability performance and find that profitable, larger and less leveraged companies are more likely to exhibit better corporate sustainability performance. These findings carry significant implications for academics, firms, and investors. The mapping can be used as a guide to understand the linkages between ESG issues, corporate sustainability performance and the SDGs, and to quantitatively evaluate firms' progress towards implementing the SDGs using available ESG performance indicators. Our study also contributes to research on corporate sustainability performance in the context of emerging markets.
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Cites
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Sensitive industries produce better ESG performance: Evidence from emerging markets
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Cited by
Martiny, A., Taglialatela, J., Testa, F., & Iraldo, F. (2024) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2024.142213 · Cited by 312
Sustainability challenges throughout the electric vehicle battery value chain
Jannesar Niri, A., Poelzer, G. A., Zhang, S. E., Rosenkranz, J., Pettersson, M., & Ghorbani, Y. (2024) · Renewable and Sustainable Energy Reviews · doi:10.1016/j.rser.2023.114176 · Cited by 291
Nicolo', G., Zampone, G., De Iorio, S., & Sannino, G. (2024) · Journal of International Financial Management & Accounting · doi:10.1111/jifm.12194 · Cited by 134
Jaouhari, Y., Travaglia, F., Giovannelli, L., Picco, A., Oz, E., Oz, F., & Bordiga, M. (2023) · Foods · doi:10.3390/foods12112183 · Cited by 89
“Once the most material environmental, social, and governance (ESG) issues are identified, the organization can develop strategies and action plans to address these issues, set targets and goals for improvement, and report progress to stakeholders [47].”
BackgroundWalking the talk: Making the SDGs core business–an integrated framework
de Almeida, F. P., van Tulder, R., & Rodrigues, S. B. (2023) · International Business and Sustainable Development Goals · doi:10.1108/s1745-886220230000017004 · Cited by 8
Metadata
- Authors
- Khaled, R., Ali, H., & Mohamed, E. K. A.
- Venue
- Journal of Cleaner Production
- Publisher
- Elsevier BV
- Published
- 2021-08
- Volume
- 311
- Pages
- 127599
- ISSN
- 0959-6526 (ISSN-L)
- OpenAlex
- W3171519519
- Cited by
- 377
- References
- 48
- FWCI
- 46.65
- Type
- journal article
- Language
- en
- Open access
- closed
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- Khaled, R., Ali, H., & Mohamed, E. K. A. (2021). The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2021.127599
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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