Abstract
The literature treats the approach to corporate engagement with sustainable development goals as a growing field that requires new discussions. Seeking to contribute to this theme, this study aimed to identify the driving factors for the involvement of agroindustries in sustainable development goals by measuring indicators identified as possible determinants of this engagement. This is a descriptive and quantitative study through survey research with a sample of food agroindustries, conducted in Rio Grande do Sul (Brazil), using the Structural Equation Modeling technique to analyze the equation and structural models. The initial hypothesis confirmed in the study is that engagement with sustainable development goals can occur from two perspectives: organizational attributes and institutional attributes. Ten organizational attributes that determine involvement are listed: sustainability initiatives, governance structure, relationship with stakeholders, inter-organizational collaboration, innovation, moral behavior, ethical motivation, values, competitiveness, and business model. Regarding institutional attributes, three driving factors for involvement in sustainable development goals were identified: tolerant, institutional influencer, and institutionalization.
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