Next Article in Journal
Spatial Variation of Urban Thermal Environment and Its Relation to Green Space Patterns: Implication to Sustainable Landscape Planning
Previous Article in Journal
Understanding the Past to Envision a Sustainable Future: A Social–Ecological History of the Barranquilla Metropolitan Area (Colombia)
Article Menu
Issue 7 (July) cover image

Export Article

Open AccessArticle

The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework

1
Department of Economics and Statistics, University of Siena, 53100 Siena, Italy
2
Department of Business and Law, University of Siena, 53100 Siena, Italy
3
Said Business School, University of Oxford, Oxford OX1 1HP, UK
*
Author to whom correspondence should be addressed.
Sustainability 2018, 10(7), 2248; https://doi.org/10.3390/su10072248
Received: 11 May 2018 / Revised: 10 June 2018 / Accepted: 27 June 2018 / Published: 29 June 2018
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
  |  
PDF [261 KB, uploaded 29 June 2018]

Abstract

The world has great expectations for how the private sector, both companies and investors, can support the 17 Sustainable Development Goals (SDGs). In fact, it is generally believed that these goals cannot be achieved without strong support from the private sector. But will making the world a better place hurt financial returns? The answer is “No” if companies focus on the SDGs and their associated targets that benefit from strong performance on the material environmental, social, and governance (ESG) issues that matter to investors. In this paper we map the 30 generic ESG issues identified by the Sustainability Accounting Standards Board (SASB) to the SDGs and their targets. We show that some SASB issues are more material for a given SDG than others. We also show that some SASB issues are more important to the SDGs in general than others. We also map the material ESG issues for each of SASB’s 79 industries to the SDGs and to their targets. For each sector, there are particular SDGs where it has high impact and for each SDG there are particular sectors that have a high impact on it, and some sectors are more important to the SDGs in aggregate than others. The same is true at the target level. This mapping can be used as a guide for both companies and investors who want to understand how value-creating ESG performance can contribute to the SDGs. This paper is divided into four parts. Part I explains the motivation for this study. Part II explains our methodology and Part III the results. Part IV concludes with a summary of our results and some reflections on how our mapping methodology can be improved. View Full-Text
Keywords: sustainability; Sustainable Development Goals; SDG; materiality; financial performance; impact; Sustainability Accounting Standard Board; SASB sustainability; Sustainable Development Goals; SDG; materiality; financial performance; impact; Sustainability Accounting Standard Board; SASB
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
SciFeed

Share & Cite This Article

MDPI and ACS Style

Betti, G.; Consolandi, C.; Eccles, R.G. The Relationship between Investor Materiality and the Sustainable Development Goals: A Methodological Framework. Sustainability 2018, 10, 2248.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top