Exploring sustainable development goals adoption in supply chain management: A typology of coexisting institutional logics
基于一家跨国化妆品公司的案例研究，通过10场访谈分析可持续发展目标在供应链管理中的采纳情况，发现战略层接受该框架但供应管理仅在操作层体现，并揭示了可持续性与商业逻辑的共存类型。
Abstract Despite growing interest in the 17 United Nations (UN) sustainable development goals (SDGs), companies still struggle with how to implement them as part of their sustainability policies. Hence, we explore how the SDGs are adopted in supply chain management (SCM) using institutional logic as a theoretical lens. Based on a case study, we analyse 10 interviews conducted with managers and suppliers of a multinational cosmetics company recognised for its sustainability engagement. Our findings show that while the strategic level embraces the SDG framework, supply management processes are exclusively evident at the operational level. This becomes even more salient in the analysis of sustainability and commercial coexisting logics. Although sustainability logic concerns compliance with sustainability‐related regulations and external pressures, commercial logic demonstrates the effective engagement of strategic decisions in favor of profitability. Our results reveal nuances in the existing gap between the SDGs and SCM, illustrated through a typology of coexisting logics at the strategic and operational levels, adding value to the SCM literature. This paper questions the feasibility of implementing the UN SDGs along a supply chain, which opens the door for future research and new practical insights relevant to companies' daily operations.