The contribution of manufacturing companies to the achievement of sustainable development goals: An empirical analysis of the operationalization of sustainable business models
研究了制造业企业如何通过可持续商业模式运作，自愿或依法实施多种可持续实践，不仅关注经济与环境，还重视社会维度，并促进11个可持续发展目标的实现。
Abstract This study aims to identify the sustainable business practices operationalized in the sustainable business models of manufacturing companies and highlights these companies' contributions to achieving Sustainable Development Goals (SDGs). The results outline that a clear sustainable value proposition is operationalized through a large and various range of sustainable practices that, although some of them are legally promoted, are mostly voluntarily adopted. Unlike previous studies, this research shows a widespread commitment not only to the economic and environmental dimensions of sustainability but also to the social one, above all to promote workers' well‐being, improve the workplaces, and engage the employees. Furthermore, the study reveals an across‐the‐board dimension of sustainability operationalized by the adoption of local embeddedness strategies, networking development, and creation of a sustainable ecosystem and contributes to extending—and improving all dimensions of—the triple bottom line framework. Finally, the companies investigated contribute to the achievement of 11 of the 17 SDGs by highlighting dimensions in which companies already have a strong impact and those in which they could enhance their practice. Based on these results, this research advances theoretical knowledge and offers practical implications to improve sustainable business management further.