Firms' engagement with sustainable development goals (SDGs): A scoping review of empirical works

Abstract

The United Nations Sustainable Development Goals (SDGs) have emerged as a relevant framework for Corporate Social Responsibility (CSR) at the firm level. Despite the recent proliferation of articles about firms' engagement with SDGs within a short span of time, empirical literature in this field is still in its early stages, and has not yet been organized. While a set of literature reviews have analyzed the impact of SDGs at the organizational or firm level, none have specifically focused on empirical works at the company level. To address this gap, this article aims to review the empirical studies on firms' engagement with SDGs. A total number of 29 studies published in the 2015 to 2024 period were reviewed based on the scoping review methodology, in order to identify key concepts and research gaps. In terms of the primary focus of the studies examined, although a wide array of topics were explored in the early stage of the SDG literature, a notable theme emerged: the analysis of the determinants or factors driving companies to engage with SDGs. The article delves into the implications of the findings for managers, public policymakers and various stakeholders.