Corporate Sustainability and Sustainable Development Goals

Abstract

This study explores the relationship between the sustainable development goals (SDG's) and corporate sustainability through a business human rights (BHR) lens. It affirms established guidance that companies must show respect for human rights. As a new factor, the study considers how companies recognize civil rights.The author examines annual reports and other materials of Five Fortune Global 500 multinational enterprises from five sectors to establish their relationship with UNGP's, SDG's and civil rights. They also review places and reports to determine the MNE's management system and system certifications. While the sample is too small to make correlations, the author finds that the sample MNE's do recognize civil rights under the guide of human rights. They appear to address civil rights issues that trend globally, not necessarily the problems that occur on a national or local level. Although the sample countries contribute to SDG's, this engagement seems connected to the MNE's business strategy. Their SDG's involvement can change from one fiscal year to the next, depending on the business strategy. In the study, the author focus on corporate management system (MSs) nd seek to identity the elements of good MS. They recommend that companies expose their MSs to audit and certification processes to ensure that respect for civil and human rights are embedded in their system.