Identificación de los objetivos del desarrollo sostenible-ODS- desde el planteamiento estratégico de las empresas que cotizan en la bolsa de valores de Colombia

Ortega, Giovanni Pérez; Toro, Andry Barrera-Del; Freites, Zahira Moreno

doi:10.18041/2382-3240/saber.2020v15n1.6308

Cited by 1 publication

(2 citation statements)

References 4 publications

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“…Such profiles and skills improve productivity, employment, and results, confirming the findings (Scarpellini, 2021;Marrucci et al, 2021;Portillo-Tarragona et al, 2022). The same does not occur for activities oriented toward the planet; therefore, in this regard, the authors do not share the opinion of Pérez et al (2020). With respect to the other causal relationships, the existence of corporate reports that obtain data on circular activities is crucial to achieving orientation toward the SDGs, for activities oriented toward both people and the planet.…”

Section: Discussionsupporting

confidence: 52%

“…The achievement of SDG 8. Decent work and economic growth is the greatest corporate concern in 23 Colombian firms ahead of climate action or other types of items included in the SDGs, being, in a way, an indicator of inequality (Pérez et al, 2020). Similarly, in labor relations, aspects of labor inclusion stand out, particularly, the execution of policies and implementation of measures by companies that mitigate the inequalities suffered by people at risk of social exclusion.…”

Section: Resourcesmentioning

confidence: 99%

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How does the circular economy achieve social change? Assessment in terms of sustainable development goals

Gallardo-Vázquez,

Scarpellini,

Aranda-Usón

et al. 2024

Humanit Soc Sci Commun

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Achieving sustainable development is today a basic premise for all companies and governments. The 2030 Agenda has outlined an action plan focused on all areas and interest groups. Achieving economic growth and technological progress, social development, peace, justice, environmental protection, inclusion and prosperity represent the main areas to achieve social change. Furthermore, the circular economy is capable of improving the efficiency of products and resources, and can contribute to this social change, but there is a gap in the literature regarding whether the orientation of the companies in their circular economy strategy can lead to the achievement of the sustainable development goals. The objective of this study is to develop an initial circular economy-sustainable development goals (CE-SDGs) framework that considers the circular economy as the precedent and sustainable development goals as a consequence of implementing a circular economy. With respect to the methodology, the literature linking the relationship between the circular economy and sustainable development goals was reviewed first. A Structural Equation Model with the Partial Least Squares technique was also employed, analyzing two complementary models in enterprises involved in the Social Economy in the Autonomous Community of Extremadura (Spain). Regarding the results obtained, a link has been observed between professional profiles and training in people-oriented activities. The same does not occur for activities oriented toward the planet. Moreover, the existence of corporate reports that obtain data on circular activities is crucial to achieving orientation toward the sustainable development goals, for activities oriented toward both people and the planet. Finally, the results confirm that the existence of barriers and incentives determines the observed results, being aware that the lack of specialized training in human resources always has a significant incidence. Using resource and capability and dynamic capabilities theories, this study contributes with an initial framework by joining two lines of research and analyzing the CE-SDGs link in SE enterprises. Future research and empirical validations could contribute more deeply to the literature. As key recommendations, social economy managers must be committed to introducing circular economy practices to achieve people- and planet-oriented objectives, being proactive in fostering CE-SDGs frameworks.

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