2020
DOI: 10.1016/j.jclepro.2019.119625
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Corporate involvement in Sustainable Development Goals: Exploring the territory

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Cited by 225 publications
(272 citation statements)
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“…Particularly, this study raises the question of the quality and functions of corporate environmental communication through strategic documents. This question should be put on the current research agenda, as it refers to a very urgent and hotly-debated problem of the efficacy of corporate documents in environmental policy [38]. It seems to be possible to consider codes of conduct as an important channel of corporate environmental communication, as well as to state that the information in the codes may differ from what is said in the other strategic statements.…”
Section: Resultsmentioning
confidence: 99%
“…Particularly, this study raises the question of the quality and functions of corporate environmental communication through strategic documents. This question should be put on the current research agenda, as it refers to a very urgent and hotly-debated problem of the efficacy of corporate documents in environmental policy [38]. It seems to be possible to consider codes of conduct as an important channel of corporate environmental communication, as well as to state that the information in the codes may differ from what is said in the other strategic statements.…”
Section: Resultsmentioning
confidence: 99%
“…The complexity of sustainability issues is also reflected in the United Nation's Sustainable Development Goals (SDGs) which portray the scope of, as well as the interrelations inherent in grand challenges. Therefore, the SDG framework has become a pivotal point in discussions and policy work for addressing sustainability [25] and to some extend sustainability efforts within companies [26,27].…”
Section: Theoretical Backgroundmentioning
confidence: 99%
“…Recent examples of such dynamics are evident in the introduction of frameworks such as the aforementioned SDGs, which stress the necessity of private firms' active participation [37]. An interesting study by van der Waal and Thijssens [27] on 2000 large stock listed companies shows that, while SDG involvement is still lacking behind, their involvement can be driven by a mixture of legitimacy and institutional motives. Similarly, the concept of circular economy represents a normative framework that firms can connect to in order to decrease the negative environmental externalities of their operations [38][39][40].…”
Section: Theoretical Backgroundmentioning
confidence: 99%
“…In addition, Beberman and Unerman [ 13 ] found that reporting could be used to camouflage business-as-usual by applying SDG-related sustainability rhetoric. Furthermore, a recent study of the sustainability reports of the 2,000 largest stock market-listed businesses worldwide conducted by van der Waal and Thijssens [ 14 ] shows not only that corporate involvement in the SDGs is still limited, but that it is also largely symbolic and intentional in nature, rather than substantive.…”
Section: Introductionmentioning
confidence: 99%