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Article Dans Une Revue Business ethics, the environment & responsibility Année : 2022

Strategy implementation for the 2030 agenda: Insights from Brazilian companies

Résumé

While firms' engagement with Corporate Social Responsibility has been associated with positive performance impacts, little is known about the incorporation of the United Nations 2030 Agenda into business practices. Precisely, although the literature suggests that firms are pursuing the Sustainable Development Goals (SDGs), there are limited insights on their strategy to implement them in the context of developing countries. To address this gap, we conducted a comprehensive large-scale investigation of 2030 Agenda adoption by Brazilian companies. Accordingly, the analysis of our multicase study reveals (1) variations on the business opportunities brought by the SDGs depending on the firm position in the value chain, (2) which SDGs and target stakeholders are addressed through corporate policies and practices, (3) the different ways firms embrace the SDGs to pursue ambidexterity. Our findings clarify how firms in the developing countries interpret the institutional pressures and assemble their internal resources to respond to the SDGs challenges. Boundary conditions and policy implications are further discussed.
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Dates et versions

hal-03905634 , version 1 (18-12-2022)

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Adriana Cristina Ferreira Caldana, Larissa Marchiori Pacheco, Marlon Fernandes Rodrigues Alves, João Henrique Paulino Pires Eustachio, Neusa Maria Bastos Fernandes dos Santos. Strategy implementation for the 2030 agenda: Insights from Brazilian companies. Business ethics, the environment & responsibility, 2022, 31 (2), pp.296-306. ⟨10.1111/beer.12409⟩. ⟨hal-03905634⟩
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