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Cited by 8Corporate Social Responsibility and SustainabilityCorporate Social Responsibility ReportingSustainability and Innovation in Business

Walking the talk: Making the SDGs core business–an integrated framework

de Almeida, Filipa Pires, van Tulder, Rob, Rodrigues, Suzana B.·2023·International Business and Sustainable Development Goals
DOI 10.1108/s1745-886220230000017004
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Abstract

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.

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Crossref · 10.1108/s1745-886220230000017004

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  • Firms increasingly face sustainability paradoxes, where competing ESG objectives and fragmented responsibility structures make it difficult to balance economic performance with societal value creation.

    “Almeida et al. [18] argue that firms increasingly face sustainability paradoxes, where competing ESG objectives and fragmented responsibility structures make it difficult to balance economic performance with societal value creation.”

    From Artificial Intelligence in Managerial Decision-Making for Sustainable Business Models: A Systematic Literature Review (2026) · cites this paper as [18]

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Authors
de Almeida, F. P., van Tulder, R., & Rodrigues, S. B.
Affiliations
  • Rotterdam School of Management, The Netherlands
  • RSM Erasmus University, The Netherlands
  • Erasmus University Rotterdam (NL)
ORCID
Rodrigues, Suzana B.
Venue
International Business and Sustainable Development Goals
Publisher
Emerald Publishing Limited
Published
2023-07-31
Pages
49-82
DOI
10.1108/s1745-886220230000017004
OpenAlex
W4385541067
Cited by
8
References
103
Citations by year
2026: 2 · 2025: 3 · 2024: 3
FWCI
9.42
Type
book chapter
Language
en
Open access
closed
Licence
www.emeraldinsight.com/page/tdm (tdm)
Locations
  • Emerald Group Publishing Limited eBooks (publishedVersion)
  • EUR Research Repository (Erasmus University Rotterdam) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Management of Technology and Innovation › Sustainability and Innovation in Business
Keywords
Sustainable Development Goals, SDG implementation, corporate sustainability strategy, SDG Compass, multinational corporations, corporate social responsibility, core business strategy

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