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Special Issue "Business Strategies concerning the Sustainable Development Goals and the SDG Compass"

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Sustainable Management".

Deadline for manuscript submissions: closed (31 May 2022) | Viewed by 28612

Special Issue Editors

Prof. Dr. Beatriz Aibar-Guzmán
E-Mail Website
Guest Editor
Department of Financial Economics and Accounting, Faculty of Economics and Business Administration, University of Santiago de Compostela, Santiago de Compostela, Spain
Interests: corporate social responsibility; corporate social reporting; sustainability business ethics; eco-innovation; management accounting
Prof. Dr. Cristina Aibar-Guzmán
E-Mail Website
Guest Editor
Department of Financial Economics and Accounting, Faculty of Economics and Business Administration, University of Santiago de Compostela, 15782 Santiago de Compostela, Spain
Interests: corporate social responsibility; corporate social reporting; sustainability assurance; business ethics; eco-innovation

Special Issue Information

Dear Colleagues,

The Sustainable Development Goals (SDGs) explicitly call for the active involvement of companies to transform political agreements into real environmental and social changes. This implies, at the same time, a challenge and an opportunity for companies which can lead to a “win-win” scenario in which their contribution to sustainable development provides companies with long-term competitive advantages and new business opportunities. However, achieving the SDGs not only requires companies to “do things differently” (i.e., behave in a way that is more compatible with sustainability) but also to “do different things”. Therefore, companies that rise to meet this challenge will find that the SDGs lend meaning and focus to their competitive strategies and value-creation process. Indeed, business contribution to the SDGs requires integrating the SDGs into companies’ core competitive strategy, organizational culture, and business model. In this sense, the SDG compass provides a guide to help companies in this process, explaining how to formulate, execute and communicate SDG-related strategies.

Researchers have highlighted the need to create and implement a sustainable business model based on the integration of the SDGs into long-term strategies and to search for innovative solutions to the challenges arising in this regard. However, more research is needed to understand how companies can contribute to the SDG being met and how their integration into business strategies can create value for the company and enhance firm performance. This Special Issue aims to fill this gap and calls researchers from various academic disciplines to address the study of a broad spectrum of topics related to busines strategies concerning the SDGs and the SDG compass, including:

  • Business contribution to the SDGs;
  • The SDGs as a strategic tool for corporate management and governance;
  • Strategic change associated with the adoption of the SDGs by companies;
  • The SDGs and value creation;
  • Explaining factors of the adoption of the SDGs by companies (i.e., firm size, industry, country, profitability);
  • SDGs implementation;
  • Human resource management and the SDGs;
  • Entrepreneurship as a means of tracking the SDGs;
  • Collaborative approaches (e.g., public–private partnerships, alliances) as a means of pursuing the SDGs;
  • The SDGs and product development;
  • Eco-innovation as a means of tracking the SDGs;
  • Integration of the SDGs into the companies’ information system;
  • The reporting of corporate social responsibility (CSR) information in the framework of the SDG compass;
  • The integration of SDG-related objectives into the companies’ performance evaluation system;
  • Market opportunities from SDG-related strategies;
  • The SDGs as a guide for investments and new business opportunities;
  • The SDGs as a guide for reducing costs and risks;
  • Capital markets and the SDGs.

All methodologies and research approaches (e.g., conceptual, empirical, and case studies) are welcome.

Prof. Dr. Beatriz Aibar-Guzmán
Prof. Dr. Cristina Aibar-Guzmán
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2000 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Sustainable Development Goals
  • 2030 Agenda
  • SDG compass
  • SDG reporting
  • sustainable development
  • corporate social responsibility
  • business trategy
  • strategic change
  • eco-innovation
  • entrepreneurship

Published Papers (19 papers)

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Research

Article
Integration of the Principles of Responsible Investment in Agriculture and Food Systems CFS-RAI from the Local Action Groups: Towards a Model of Sustainable Rural Development in Jauja, Peru
Sustainability 2022, 14(15), 9663; https://doi.org/10.3390/su14159663 - 05 Aug 2022
Viewed by 628
Abstract
The Principles for Responsible Investment in Agriculture and Food Systems (CFS-RAI) are shown as suitable instruments to contribute to the Sustainable Development Goals (SDG) in rural areas. Local Action Groups (LAGs) have proven to be effective governance structures for the implementation and management [...] Read more.
The Principles for Responsible Investment in Agriculture and Food Systems (CFS-RAI) are shown as suitable instruments to contribute to the Sustainable Development Goals (SDG) in rural areas. Local Action Groups (LAGs) have proven to be effective governance structures for the implementation and management of rural development projects based on participation and collective action. This research integrates the implementation of the LAG from the CFS-RAI Principles for the design of a rural development strategy. The foundations of these new structures are analyzed and the process of creating a LAG linked to the El Mantaro Regional Development Center (RDC) of the Universidad Nacional Mayor de San Marcos (UNMSM), in the Junín region (Peru), is described. The methodological process incorporates the “Working With People” (WWP) approach and the LEADER (Liaison Entre Actions de Développement de l’Économie Rurale) specificities for the analysis of empirical information obtained in surveys and workshops, with 350 people involved in the process. The results indicate that the LAGs, as multi-stakeholder partnerships linked to the RDC, are a novel way to integrate the CFS-RAI principles from participation, proximity management, strengthening local communities and promoting sustainable development through projects. These results contribute to the empowerment of civil organizations and motivate their participation in local political decisions related to sustainable rural development. Full article
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Article
Businesses’ Role in the Fulfillment of the 2030 Agenda: A Bibliometric Analysis
Sustainability 2022, 14(14), 8754; https://doi.org/10.3390/su14148754 - 18 Jul 2022
Cited by 3 | Viewed by 708
Abstract
Companies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda. This paper aims to determine the scope of the existing literature about the role that organizations play in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometric [...] Read more.
Companies worldwide can play a fundamental role in the fulfillment of the 2030 Agenda. This paper aims to determine the scope of the existing literature about the role that organizations play in contributing to the advancement of Sustainable Development Goals (SDGs). A bibliometric analysis is conducted considering the papers specifically focused on SDGs and businesses published from 2015 to 2021 in journals indexed in the Scopus database. The analysis shows that approximately 80% of the studies on this topic have been published in the last three years. Moreover, only one journal (Sustainability) has published more than the 50% of the publications on the subject. The final sample is divided into 11 clusters that analyze different perspectives within the same research topic, and, in all these clusters, practically all of the papers have been published in the last two years, which confirms that this issue is increasing its presence in the academic world. This work extends the existing research on the subject, taking into account the publications of the last year, so it is an update on this “hot topic”. Moreover, it contributes to providing a reference frame of the state of the art of this research topic and can orientate researchers in the development of future studies Full article
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Article
Exploring Factors Affecting Consumer Behavioral Intentions toward Online Food Ordering in Thailand
Sustainability 2022, 14(14), 8493; https://doi.org/10.3390/su14148493 - 11 Jul 2022
Cited by 1 | Viewed by 1271
Abstract
Due to the COVID-19 epidemic, ordering food online has become very popular. This study used a structural equation model to analyze the indicators that influence the decision to order food through a food-delivery platform. The theory of planned behavior and the technology acceptance [...] Read more.
Due to the COVID-19 epidemic, ordering food online has become very popular. This study used a structural equation model to analyze the indicators that influence the decision to order food through a food-delivery platform. The theory of planned behavior and the technology acceptance model were both used, along with a new factor, the task–technology fit (TTF) model, to study platform suitability. Data were collected using a questionnaire given to a group of 1320 consumers. The results showed that attitudes toward on-line delivery most significantly affected the behavioral intentions of the consumers, followed by subjective norms. Among attitudes, perceived ease of use was the most significant, followed by perceived usefulness and trust. The study’s results revealed that TTF had the most significant impact on perceived ease of use, followed by perceived usefulness. This means that, if a food-ordering platform is deemed appropriate, consumers will continue to use it, and business sustainability will be enhanced. Full article
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Article
Factors Affecting Success of Entrepreneurship in Agribusinesses: Evidence from the City of Mashhad, Iran
Sustainability 2022, 14(13), 7700; https://doi.org/10.3390/su14137700 - 24 Jun 2022
Cited by 2 | Viewed by 867
Abstract
Entrepreneurship and innovation are the fuel of economic growth. Understanding the motivational factors that lead to the success of entrepreneurs in agribusiness can be useful in affecting the degree of successful investment that accelerates development and economic growth in the agriculture sector. In [...] Read more.
Entrepreneurship and innovation are the fuel of economic growth. Understanding the motivational factors that lead to the success of entrepreneurs in agribusiness can be useful in affecting the degree of successful investment that accelerates development and economic growth in the agriculture sector. In this study, we investigated the factors affecting the success of entrepreneurs in the agribusiness sector in Mashhad, Iran, using a two-stage Heckman approach. Factors affecting the success or failure of agribusiness entrepreneurship have received less attention in the literature. In this study, the aim was to determine the factors affecting agricultural entrepreneurship success and entrepreneurs’ profits. We generated the data for this study by designing a questionnaire and conducting a survey of active entrepreneurs in Mashhad in 2020. The results showed that entrepreneurship experience, risk-taking behavior, interest rates, and initial capital have a significant impact on the probability of entrepreneurship success and entrepreneur’s profits. Policies that could improve the skills of entrepreneurs, provision of initial capital requirements, and financial market efficiency had an effective role in increasing entrepreneurship and innovation in the agribusiness sector. Entrepreneurs in the field of agriculture could consider these factors to have better choices while entering or continuing with their agribusinesses. Our recommendation to policymakers and agribusiness leaders is to establish a friendlier and more stable environment for entrepreneurship and employ policies that help reduce the risk of entrepreneurs’ initial investment returns. Full article
Article
Prescriptive Learning and Sustainable Employee Engagement in Selected Pharmaceutical Firms in Nigeria
Sustainability 2022, 14(5), 3043; https://doi.org/10.3390/su14053043 - 04 Mar 2022
Viewed by 1197
Abstract
Prescriptive learning is gradually gaining the attention of various industries in Nigeria, particularly on the issues and concerns surrounding sustainability. The existing literature shows that Nigerian pharmaceutical firms have not provided adequately researched prescriptive learning opportunities and sustainable employee engagement. Thus, this study explores [...] Read more.
Prescriptive learning is gradually gaining the attention of various industries in Nigeria, particularly on the issues and concerns surrounding sustainability. The existing literature shows that Nigerian pharmaceutical firms have not provided adequately researched prescriptive learning opportunities and sustainable employee engagement. Thus, this study explores the influence of prescriptive learning and sustainable employee engagement in selected pharmaceutical firms in Nigeria. Five hundred and forty-one (541) respondents were surveyed across all the selected pharmaceutical companies in Nigeria using a stratified and purposive sampling technique. Only four hundred and thirty-four (434) copies of the questionnaire, which represents an 80.2% rate of response. were analysed with Smart PLS 3.0. The results show that competitive differentiation, reflection, research and idea testing significantly influenced employee (cognitive, behavioral and affective) engagements. The study concludes that the adoption of prescriptive learning motivates sustainable employee engagement because employees become emotionally invested in work roles and functions. This study contributes to the strategic learning and development of human resource management practices, especially in the Pharmaceutical industry. Full article
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Article
Climate Change and Sustainability in ASEAN Countries
Sustainability 2022, 14(2), 999; https://doi.org/10.3390/su14020999 - 17 Jan 2022
Cited by 1 | Viewed by 2499
Abstract
The ASEAN region is one of the most susceptible regions to climate change, with three of its countries—Myanmar, the Philippines, and Thailand—among those that have suffered the greatest fatalities and economic losses because of climate-related disasters. This paper reveals that the ASEAN’s environmental [...] Read more.
The ASEAN region is one of the most susceptible regions to climate change, with three of its countries—Myanmar, the Philippines, and Thailand—among those that have suffered the greatest fatalities and economic losses because of climate-related disasters. This paper reveals that the ASEAN’s environmental performance is sorely lagging other regions despite evidence of its cohesive and comprehensive efforts to mitigate emissions and build up adaptive capacity to climate-related disasters. Within the ASEAN, there exist gaps in environmental performance between each country. This suggests that increased cooperation between individual ASEAN countries is pertinent for the region to collectively combat climate change. In addition, we show that government effectiveness has a positive influence on a country’s climate performance, signifying that a government’s strong commitment to governance is necessary in the fight against climate change. Full article
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Article
Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia
Sustainability 2022, 14(2), 949; https://doi.org/10.3390/su14020949 - 14 Jan 2022
Cited by 1 | Viewed by 930
Abstract
This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and [...] Read more.
This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people. Full article
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Article
Logistics 4.0 in Brazil: Critical Analysis and Relationships with SDG 9 Targets
Sustainability 2021, 13(23), 13012; https://doi.org/10.3390/su132313012 - 25 Nov 2021
Cited by 3 | Viewed by 1487
Abstract
The logistics sector is characterised as an important pillar of the Brazilian economy, significant regarding revenue and job creation. This study aims to critically analyse the logistical operations developed by Brazilian companies in the context of Logistics 4.0 and to structure a SWOT [...] Read more.
The logistics sector is characterised as an important pillar of the Brazilian economy, significant regarding revenue and job creation. This study aims to critically analyse the logistical operations developed by Brazilian companies in the context of Logistics 4.0 and to structure a SWOT (strengths, weaknesses, opportunities and threats) matrix from the information gathered. In addition, relationships were established between the structured SWOT matrix and the targets of Sustainable Development Goal 9 (SDG 9). The methodological approach taken by the study consisted of semi-structured interviews with ten experts and data were analysed through content analysis. Once structured the SWOT matrix, the results were related with the targets of the SDG 9. The study presented the weaknesses and threats stand out in relation to the strengths and opportunities. When compared with the targets of SDG 9, it is possible to observe that many weaknesses are related to infrastructure and innovation. The main contributions of the study are the following: it is one of the few studies which holistically examined the sector in Brazil from a Logistics 4.0 perspective and the study points out some essential needs which should be addressed. The information presented here can broaden the debates on this topic and assist companies and government in the transition to digital transformation. Full article
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Article
Supply Chains’ Failure in Workers’ Rights with Regards to the SDG Compass: A Doughnut Theory Perspective
Sustainability 2021, 13(22), 12526; https://doi.org/10.3390/su132212526 - 12 Nov 2021
Cited by 2 | Viewed by 1624
Abstract
Many supply chains have pledged to prevent the violation of workers’ rights as part of social sustainability in their far-flung supply chains. This paper provides a way to understand why supply chains fail to overcome the violation of workers’ rights by mapping the [...] Read more.
Many supply chains have pledged to prevent the violation of workers’ rights as part of social sustainability in their far-flung supply chains. This paper provides a way to understand why supply chains fail to overcome the violation of workers’ rights by mapping the UN SDGs onto the social foundations of the doughnut model, with respect to workers’ rights in supply chains. We develop the sustainable supply chain doughnut model with regards to the SDGs, through which we investigate workers’ rights violations. Examples from both UK-based and world-wide supply chains illustrates our conceptual model. Supply chains have shortfalls in all aspects of the social foundation when it comes to workers as one of their main stakeholders. Until supply chains are successful in overcoming shortfalls across all elements of the social foundation, moving to the next layer of the doughnut framework is impossible, which is the safe and just space for all humans, including workers. This ‘safe and just space’ seems out of reach despite international efforts such as the SDGs. The resulting conceptual model can be the foundation for descriptive, instrumental, and normative research on workers’ rights in the supply chain as part of the social sustainability. Full article
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Article
Multi-Stakeholder Impact Environmental Indexes: The Case of NeXt
Sustainability 2021, 13(22), 12364; https://doi.org/10.3390/su132212364 - 09 Nov 2021
Cited by 1 | Viewed by 1059
Abstract
The design of proper environmental and social indicators is one of the most critical challenges when monitoring and implementing corporate and government policy measures toward ecological transitions and sustainable development. In our paper we outline and discuss the characteristics of a new vintage [...] Read more.
The design of proper environmental and social indicators is one of the most critical challenges when monitoring and implementing corporate and government policy measures toward ecological transitions and sustainable development. In our paper we outline and discuss the characteristics of a new vintage of “living” multi-stakeholder community-based indicators based on the principles of self-evaluation, dialogue and simplification with a specific focus on the NeXt index. We explain the main differences between them and the opposite extreme of static expert-based indicators, how they integrate firm-level scores with compliance with macro multidimensional wellbeing indicators (such as the UN Sustainable Development Goals) and how they complement with ongoing regulatory standards currently under development. As well, we discuss caveats, policy implications and impact in terms of subjective wellbeing. Full article
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Article
The Village Fund Program in Indonesia: Measuring the Effectiveness and Alignment to Sustainable Development Goals
Sustainability 2021, 13(21), 12294; https://doi.org/10.3390/su132112294 - 07 Nov 2021
Cited by 4 | Viewed by 2866
Abstract
This study analyzes the Indonesian Village Fund (VF) Program by mapping each VF-related activity to all 17 SDGs (Sustainable Development Goals), and then determines an SDG-based VF allocation in 2018, 2019, and 2020. This study used data from all villages in Indonesia and [...] Read more.
This study analyzes the Indonesian Village Fund (VF) Program by mapping each VF-related activity to all 17 SDGs (Sustainable Development Goals), and then determines an SDG-based VF allocation in 2018, 2019, and 2020. This study used data from all villages in Indonesia and is the most comprehensive study in Indonesia to address the knowledge gap between VF allocation and SDGs by analyzing the distribution of the use of the VF. The objectives of this paper are: (1) to provide the extent of VF usage to provide evidence on whether this utilization was aligned with the targeted SDGs, and (2) to provide information regarding village activities funded by the VF that were linked to each SDG. The results from this analysis can be used to encourage the Government to socialize and provide an understanding of SDGs to village leaders. Moreover, since Indonesia has developed Village SDGs, which are based on national SDG targets and localization of global SDGs to adapt to local culture as well as social and environmental conditions, it is recommended that other developing countries could formulate similar strategies to help achieve their national SDG targets and to develop rural areas in a more targeted way by prioritizing the most relevant issues. The study shares lessons learned from Indonesian experience in managing fiscal policy to more than 70,000 autonomous villages through the village fund program in the last five years. Full article
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Article
The Impact of CSR on Sustainable Innovation Ambidexterity: The Mediating Role of Sustainable Supply Chain Management and Second-Order Social Capital
Sustainability 2021, 13(21), 12160; https://doi.org/10.3390/su132112160 - 04 Nov 2021
Cited by 7 | Viewed by 1713
Abstract
As the concept of corporate social responsibility advances, it is crucial to recognize the broad roles of sustainability and the Sustainable Development Goals (SDGs) influencing the implementation of corporate social responsibility (CSR) initiatives. This research contributes to the expanding field of CSR, sustainable [...] Read more.
As the concept of corporate social responsibility advances, it is crucial to recognize the broad roles of sustainability and the Sustainable Development Goals (SDGs) influencing the implementation of corporate social responsibility (CSR) initiatives. This research contributes to the expanding field of CSR, sustainable innovation ambidexterity (SIA), sustainable supply chain management (SSCM), and second-order social capital (SOSC). This research produced a theoretical framework based on social exchange theory, social capital theory, and Carroll’s CSP model to investigate the impact of CSR on SIA, SSCM, and SOSC. Furthermore, this study examined the mediating effects of SSCM and SOSC on the correlation between CSR and SIA. Additionally, this study presents a model to explain the impact of SSCM and SOSC on SIA. This study concentrated on top-level managers of several manufacturing businesses situated in Pakistan. A total of 42 manufacturing businesses were chosen utilizing a convenience cluster sampling method. As per the results of this research, CSR was discovered to have a positive impact on SSCM, SIA, and, SOSC. Moreover, SOSC and SSCM were found to be in a significant relationship with SIA. Finally, SOSC and SSCM fully mediated the relationship between CSR and sustainable innovation ambidexterity. This research can guide companies by effectively delivering their finances in CSR initiatives. The findings also suggest that companies should concentrate on improving their CSR initiatives because CSR has a significant effect on SIA. The SDGs provide a road map for companies that can assist them to tactically manage their CSR initiatives according to the international and national sustainable development guidelines. Hence, the CSR–SDG tie is essential for the improvement in the role of CSR in sustainable development. Moreover, to improve and measure SSCM, SOSC, and SIA, policymakers and general managers should devote efforts to CSR. Full article
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Article
Insertion of Sustainable Practices in Small and Medium-Sized Companies: Analysis of the Main Barriers in the Brazilian Metalworking Sector
Sustainability 2021, 13(20), 11488; https://doi.org/10.3390/su132011488 - 18 Oct 2021
Viewed by 806
Abstract
The main objective of this study was characterised by analysing the barriers associated with the insertion of sustainable practices in small and medium-sized companies in the metalworking sector, considering the Brazilian reality. Thirteen barriers were previously listed from the literature, and information about [...] Read more.
The main objective of this study was characterised by analysing the barriers associated with the insertion of sustainable practices in small and medium-sized companies in the metalworking sector, considering the Brazilian reality. Thirteen barriers were previously listed from the literature, and information about them was collected from 24 experienced managers who know the realities of small and medium-sized companies in the sector. Data were analysed using descriptive statistics. The frequency distribution showed that in each barrier, there was more than 50% of the responses allocated in the upper range, that is, medium or intense observation, demonstrating that SMEs experience many difficulties in this theme. When comparatively analysed via Fuzzy TOPSIS, difficulties associated with lack of knowledge and financial resources/incentives that can support SMEs in adopting sustainable practices are highlighted. The main contribution of this study is to provide robust information that company managers and other researchers can use. In addition, the provided information can support more complex debates for structuring public policies. Full article
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Article
The Coronavirus as a Disrupter of a Sustainable Small Early Childhood Family Business in Vietnam
Sustainability 2021, 13(19), 10692; https://doi.org/10.3390/su131910692 - 26 Sep 2021
Cited by 1 | Viewed by 1357
Abstract
Access to quality early childhood education is a sustainable development goal towards empowering people in an emerging economy. The purpose of this study is to examine how the coronavirus disease impacted a small early childhood business in Vietnam, which experienced two waves of [...] Read more.
Access to quality early childhood education is a sustainable development goal towards empowering people in an emerging economy. The purpose of this study is to examine how the coronavirus disease impacted a small early childhood business in Vietnam, which experienced two waves of attacks. Previous studies have examined mainly the impact of various factors under stable environments. This study differs in that COVID-19 brought sudden, lasting, and impactful changes to the business environment. The study uses a case-study research approach that invited a small business owner to write and share the biography of the business from the start to the date of the research study and analysed the content using the theory of planned behaviour. The shared belief systems of a business to succeed led the owner to invest loan funds and join the company that became successful with planned actions. Dependence on a rental property later stalled the business growth. The owners settled into a stable way of business thinking. The two waves of coronavirus pandemic in Vietnam that affected their business location dried up cash, forcing the business into voluntary liquidation. The impact of coronavirus disease on small business in an emerging nation, Vietnam, can bring out lessons of business survival and ways policymakers can assist companies in surviving considering their capital structures under destabilising business environments. The qualitative causes found for the theory of planned behaviour can become useful for a later quantitative investigation. Full article
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Article
How Transformation Catalysts Take Catalytic Action
Sustainability 2021, 13(17), 9813; https://doi.org/10.3390/su13179813 - 01 Sep 2021
Viewed by 1473
Abstract
The challenges that are associated with the 17 United Nations sustainable development goals are wickedly complex and interconnected in nature. Because they require transformational changes at the systems level, the pace of change has, so far, been nowhere near fast enough to meet [...] Read more.
The challenges that are associated with the 17 United Nations sustainable development goals are wickedly complex and interconnected in nature. Because they require transformational changes at the systems level, the pace of change has, so far, been nowhere near fast enough to meet the goals by 2030. In this paper, we analyze the catalytic actions of a novel form of organizing that could potentially facilitate the timely achievement of transformational aspirations such as the SDGs: the transformation catalyst (TC). By identifying 27 TCs and analyzing their vision, mission, values, and their practices represented on their websites, we elaborate the following four key ways that TCs are distinctive from other entities, and therefore potentially more capable of facilitating transformational changes at the systems level: (1) TCs have transformation agendas that target systems-level solutions to bring about large-scale and fundamental changes in the relevant system(s), as opposed to more incremental or fragmented approaches; (2) TCs engage in catalytic actions, such as connecting, cohering, and amplifying the work of partners and collaborators; (3) TCs clearly acknowledge the current status quo, attributions, and urgency (i.e., sensemaking) of the issues on which they focus; and finally, (4) TCs embody systems orientation. In exploring how TCs work, we hope to build a solid conceptual framework for understanding the nature of transformative catalytic action on societal issues, and consolidate our understanding of what elements are needed if TCs are to work, providing a starting point for future research. Full article
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Article
Corporate Philanthropy Strategy and Sustainable Development Goals
Sustainability 2021, 13(10), 5655; https://doi.org/10.3390/su13105655 - 18 May 2021
Cited by 4 | Viewed by 1522
Abstract
This paper investigates the charitable giving of Chinese firms from the perspectives of four sustainable development goals (SDGs), including Economy, Operation, Harmony, and Management. By converting corporate financial data into four independent variables, namely Economy, Operation, Harmony [...] Read more.
This paper investigates the charitable giving of Chinese firms from the perspectives of four sustainable development goals (SDGs), including Economy, Operation, Harmony, and Management. By converting corporate financial data into four independent variables, namely Economy, Operation, Harmony, and Management, this study explores philanthropic giving for SDGs. The empirical evidence shows that corporate philanthropy has a significant and positive effect on EconomyOperation and Harmony, and it is negatively related to Management. This study finds that the sample firms would undertake some social responsibilities for the economic and political benefits of legitimization or corporate philanthropy. Full article
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Article
How Can Cultural Values and Entrepreneurship Lead to the Consideration of Innovation-Oriented or Non-Innovation-Oriented Countries?
Sustainability 2021, 13(8), 4257; https://doi.org/10.3390/su13084257 - 12 Apr 2021
Cited by 2 | Viewed by 1300
Abstract
This study provides an analysis of the existing relationship between culture, entrepreneurship, and orientation towards innovation at the national level. Drawing on the creation of an Artificial Neural Network, and using a sample of 37 countries, this paper aims to catalogue each country [...] Read more.
This study provides an analysis of the existing relationship between culture, entrepreneurship, and orientation towards innovation at the national level. Drawing on the creation of an Artificial Neural Network, and using a sample of 37 countries, this paper aims to catalogue each country as innovation-oriented or non-innovation-oriented considering the six cultural dimensions proposed by Hofstede’s model and the country´s entrepreneurial activity. The results achieved suggest that three of the cultural dimensions—long-term orientation, individualism, and indulgence—are positively associated with the consideration of a country as innovation-oriented, but one of them—uncertainty avoidance—is associated with the consideration of a country as non-innovation-oriented. On the other hand, while power distance and masculinity do not seem to be significant variables in this analysis, the entrepreneurial activity rate is associated with countries classified as non-innovation-oriented. This study aims to shed light on the relationships between cultural values, entrepreneurship, and orientation towards innovation, providing valuable information for stakeholders, mainly those belonging to private sector and governments, when designing strategies aimed at creating favourable environments for the development of a country’s technology, research, and innovation. Full article
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Article
Driving Consumer Engagement through Diverse Calls to Action in Corporate Social Responsibility Messages on Social Media
Sustainability 2021, 13(7), 3812; https://doi.org/10.3390/su13073812 - 30 Mar 2021
Cited by 3 | Viewed by 1674
Abstract
Although a growing number of consumers acknowledge the importance of firms’ corporate social responsibility (CSR) activities, how companies can effectively communicate these initiatives to consumers is still a challenge. Although the rise of social media platforms has provided firms with opportunities for more [...] Read more.
Although a growing number of consumers acknowledge the importance of firms’ corporate social responsibility (CSR) activities, how companies can effectively communicate these initiatives to consumers is still a challenge. Although the rise of social media platforms has provided firms with opportunities for more immediate and interactive communication with consumers, recent academic studies related to social media have mostly focused on effective communication of promotional messages, and relatively little attention has been paid to prosocial messages. For better communication, social media branded messages have encouraged user participation (i.e., calls to action), but how diverse types of calls to action can generate consumer engagement remains unexplored. Using over 2000 branded posts from popular consumer product brands on Facebook and Twitter, this research explores diverse types of calls to action that drive consumers’ attitudinal (i.e., likes) and behavioral (i.e., shares) engagement with CSR-related messages on social media. The research findings suggest that the types of calls to action matter in the effectiveness of CSR messages. Specifically, CSR messages inviting consumers to brand-related programs or games generated a greater number of likes and shares. However, the overall engagement was lower when CSR messages encouraged further conversations, and rewarding consumers was also less effective. Finally, the results show that multiple calls to action within one message decrease engagement. Overall, this study contributes to the academic literature and management by providing new insights and actionable guidelines on how to encourage user participation when designing CSR messages to enhance consumers’ attitudinal and behavioral engagement within social media, thereby contributing to sustainable development while enhancing the effectiveness of marketing communications. Full article
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Article
Does a Company’s Profitability Influence the Level of CSR Development?
Sustainability 2021, 13(6), 3304; https://doi.org/10.3390/su13063304 - 17 Mar 2021
Cited by 3 | Viewed by 1520
Abstract
The objective of this paper is to analyze the effect of economic and financial performance on Corporate Social Responsibility (CSR). For this reason, we have used the data from a sample made up of 662 companies, 146 registered as medium-sized or large and [...] Read more.
The objective of this paper is to analyze the effect of economic and financial performance on Corporate Social Responsibility (CSR). For this reason, we have used the data from a sample made up of 662 companies, 146 registered as medium-sized or large and 516 as small or micro, highlighting the significant weight of small companies in the sample. CSR has been measured using an indicator estimated from the data gathered by way of a questionnaire containing information related with the economic, environmental, and social dimensions. The analysis has been conducted by estimating panel regression models with robust errors. The results show a negative relationship between economic performance and more CSR activities implemented, supporting the Managerial Opportunism Hypothesis. Furthermore, large companies under the pressure of stakeholders are more prone to implementing certain CSR actions than small ones, meaning that a minimum size is essential according to this research. Full article
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