Fostering Social Impact Through Corporate Implementation of the SDGs: Transformative Mechanisms Towards Interconnectedness and Inclusiveness
这篇概念性论文基于社会影响理论，探讨企业如何利用可持续发展目标框架实现积极社会成果，识别出两条路径：考虑目标间的互联性和受影响的包容性，并讨论了组织机制与变革。
Abstract The United Nations (UN) 2030 Agenda for Sustainable Development has considerable potential for achieving a more sustainable future. However, the concrete realisation of Sustainable Development Goals (SDGs) is impeded by how they are implemented by a diverse set of competent agents. This conceptual paper draws on social impact theory to investigate how businesses can utilise the SDG framework to achieve positive social outcomes. We identify two pathways that can guide businesses to improve their SDGs interventions, which entail considering the interconnections between the goals that are directly or indirectly affected by the initiative at stake and the inclusiveness of the actors affected by the SDGs. Building on the literature on hybrid organising (to frame interconnectedness) and the literature on multi-stakeholder partnerships and deliberative governance (to frame inclusiveness), we discuss a set of organisational mechanisms and transformations that can help businesses ensure that their SDGs interventions are more socially impactful. By doing so, this paper extends the literature on the role of companies for sustainable development and provides some practical implications.