Sustainable development goals and the strategic role of business: A systematic literature review

Mio, Chiara; Panfilo, Silvia; Blundo, Benedetta

doi:10.1002/bse.2568

Cited by 306 publications

(247 citation statements)

References 84 publications

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“…The SDGs are an interconnected set of measurable goals designed to address interrelated challenges and achieve global sustainable development [43]. They are addressed to all actors in society: government, civil society, nonprofit organizations and the private sector.…”

Section: Business Organizations' Role In Pursuing Csr and Sustainablementioning

confidence: 99%

Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China

et al. 2021

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Business groups have played a vital role in the development of emerging markets. However, we share very limited understanding in the role of business group that act on affiliated firms’ CSR performance. Using manually sorted data on A-share listed companies and business groups in China from 2010–2017, we examine whether a company’s business group-affiliation affects its corporate social responsibility (CSR) performance and the mediating mechanisms of this association. Our empirical models show that group companies bear a higher level of social responsibility compared to independent companies. This positive relationship between group-affiliation and social responsibility relies on resource allocation through internal capital markets, rent-seeking initiatives, and consideration of corporate reputation. Moreover, group affiliation benefits the firm’s CSR performance in employee’s responsibilities, consumers’ responsibilities and environmental responsibilities, while significantly lower the shareholders’ responsibilities. Our empirical valuation of group companies’ CSR levels can serve as a benchmark for emerging market companies implementing social responsibility policies.

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Section: Business Organizations' Role In Pursuing Csr and Sustainablementioning

confidence: 99%

Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China

et al. 2021

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“…Secondly, The United Nations' Sustainability Development Goals (SDG's), specifically SDG‐14 Life below water and SDG‐15 Life on land (hereafter SDG‐14 & 15), are the most recent international call for action to address the crisis which interconnects to the wider environmental, societal and economic sustainability (UN, 2020). These goals are intended to help organisations align with the targets of sustainable development (Mio, Panfilo, & Blundo, 2020; Sobkowiak, Cuckston, & Thomson, 2020) and prevent resources of natural capital from further decline. In addition, given the current Covid‐19 crisis, new cutting‐edge research is urgently required to examine organisational responsibility towards B/E (Reade, Thorp, Goka, Wasbauer, & McKenna, 2015) as experts argue human encroachment with nature originates and may trigger further global zoonotic pandemics (Ceballos, Ehrlich, & Raven, 2020; World Health Organization, 2020).…”

Section: Introductionmentioning

confidence: 99%

Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions

et al. 2020

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This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid‐19 crisis, causing profound economic and health impacts. This justifies the need for an SLR of 40 articles from 2013 to 2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Accounting, Auditing & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers and practitioners pursuing research in this field.

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“…We did not impose time limitations on the academic material, as the research on the topic is already scant and such a limitation would have further reduced the academic literature to be used. Our research provides relevant information that can be structured in terms of papers by journal and database, including the number of academic papers published, taking into account the years of publication and the academic fields; the main countries in terms of the research; and the cited references, which have been considered by several recent studies [48][49][50].…”

Section: Methodsmentioning

confidence: 99%

Identifying Big Data’s Opportunities, Challenges, and Implications in Finance

et al. 2020

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One of the latest innovations in business and technology is the use of big data, as daily data are generated by billions of events. The big data issue is now considered in the accountants and finance professionals’ field as one of the most important sources for the analysis of financial products and services. This study is very innovative, with our research aiming to identify the opportunities, challenges, and implications of big data in the finance area. It is our purpose to find competitive advantages in terms of the extent to which big data brings visible benefits, also pointing out the challenges that a company may face in this field, such as cases of customers’ data security or customer satisfaction processes. The identification of this kind of dynamics allows us to draw conclusions on the advantages of big data based on these analyses and big data’s deep impact on finance. In particular, big data is now commonly used by financial institutions and banks for analytical purposes in financial market contexts. We conducted an exploratory survey of the existing literature to highlight such connections. In the last part of our study, we also propose directions for future research.

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Sustainable development goals and the strategic role of business: A systematic literature review

Cited by 306 publications

References 84 publications

Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China

Business Group-Affiliation and Corporate Social Responsibility: Evidence from Listed Companies in China

Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions

Identifying Big Data’s Opportunities, Challenges, and Implications in Finance

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