The business responsibility matrix: a diagnostic tool to aid the design of better interventions for achieving the SDGs

Abstract

Purpose This paper aims to propose an integrative framework that enables the mapping of firm activities along two dimensions of responsible business behavior: a width and a depth dimension. Width includes associative, peripheral, operational and embedded responsibility. In terms of depth, we identify delinquent, neutral, nascent, enhanced and advanced levels of responsibility. Design/methodology/approach The responsibility matrix is developed by drawing on the literature and the ambition to provide a more nuanced map of a firm’s activities and its contributions toward the sustainable development goals (SDGs). Findings The matrix enables the classification of firm activities into different functional categories based on how they relate to a firm’s business model. Further, the meaningfulness of each activity can be identified by determining its depth. Research limitations/implications Mapping all the relevant activities of a multinational firm onto the responsibility matrix enables managers and policymakers to identify areas where transformation is most needed. Further, multinational firms can use the matrix to map the activities of their value chain partners and design more effective standards and interventions. Practical implications The business responsibility matrix represents a diagnostic tool that enables the detailed mapping of firm capabilities and the identification of areas where further capacity building is necessary and where pockets of excellence exist. Social implications The responsibility matrix offers a benchmarking tool for progress that can be used in conjunction with existing guidelines and initiatives such as the United Nations (UN) Guiding Principles on Business and Human Rights, the UN Global Compact and the Global Reporting Initiative. Originality/value The responsibility matrix acknowledges that firms can engage with the SDGs through different types of activity (width dimension). Simultaneously, it recognizes that activities in the same category can have varying levels of effectiveness (depth dimension).

Analyzing companies' interactions with the Sustainable Development Goals through network analysis: Four corporate sustainability imperatives

“…We attempted to make a step towards understanding the degree of alignment (iv) defining strategies for improving the alignment between companies and the SDGs (i.e., how can companies improve their positiveand reduce their negative-impacts on the SDGs?). In answering such questions, theoretically embedded and practically relevant frameworks, such as the "business responsibility matrix" of Sinkovics et al (2021), and the "nexus approach" to the SDGs (e.g., Bleischwitz et al, 2018), hold potential for delivering robust insights that resonate in the scholarly domain while being actionable in the public and private sectors.…”

“…Since companies impact the SDGs they are critical for success. However, although the role of companies in the SDGs is gaining a lot of traction in academic research (e.g., Kolk et al, 2017; Mio et al, 2020; Pizzi, Caputo, et al, 2020; Pizzi, Rosati, & Venturelli, 2020; Sinkovics, Sinkovic, & Archie‐Acheampong, 2021; van Tulder, 2018; van Zanten & van Tulder, 2018, van Zanten & Van Tulder, 2020a; Witte & Dilyard, 2017), few studies have investigated how companies impact the goals and their underlying targets. If progress towards achieving the SDGs is to be accelerated, the private sector's impacts on sustainable development need to be better understood (cf.…”

“…However, companies' activities are varied and assessing their impacts on sustainable development requires a nuanced approach. Sinkovics et al (2021) disentangle this complexity by introducing a matrix that categorizes four corporate activities, each of which may be positively, neutrally, or negatively linked to particular SDGs. First, “associative” activities refer to a firm's involvement in networks related to a specific cause.…”

“…Third, "operational" activities describe the firm's processes. Finally, "embedded" activities encompass the company's products and services (see Sinkovics et al, 2021 for a discussion).…”

Sustainable Business Model Innovation: An Umbrella Review

“…An integrative business model balances all three aspects of sustainability [10,12]. Several conceptual approaches are available to help organisations identify trade-offs and areas that need further development [10,22,32]. This is particularly important because prioritising any one of the three aspects of sustainability may lead to serious unintended consequences [33,34].…”