Abstract
Amidst a contemporary culture of climate awareness, unprecedented levels of transparency and visibility are forcing industrial organizations to broaden their value chains and deepen the impacts of Corporate Social Responsibility (CSR) initiatives. While it may be common knowledge that the 2030 agenda cannot be achieved on a business-as-usual trajectory, this study seeks to determine to what ends the United Nations Sustainable Development Goals (SDGs) have impacted CSR research. Highlighting linkages and interdependencies between the SDGs and evolution of CSR practice, this paper analyzes a final sample of 56 relevant journal articles from the period 2015–2020. With the intent of bridging policy and practice, thematic coding analysis has supported the identification and interpretation of key emergent research themes. Using three descriptive categorical classifications (i.e., single-dimension, bi-combination of dimensions, sustainability dimension), the results of this paper provide an in-depth discussion into strategic community, company, consumer, investor, and employee foci. Furthermore, the analysis provides a timely and descriptive overview of how CSR research has approached the SDGs and which ones are being prioritized. By deepening the understanding of potential synergies between business strategy, global climate agendas and the common good, this paper contributes to an increased comprehension of how CSR and financial performance can be improved over the long-term.
Highlights
In a paradigm characterized by unprecedented levels of transparency and visibility, public stakeholders and disclosure standards have gained considerable power in their ability to drive trends toward more sustainable business practices
Amidst the advent of the United Nations’ Sustainable Development Goals (SDGs), global sustainability discourse has progressed to a point where it is inseparable from the role of the firm [1]
Considering the ambitious fifteen-year agenda set forth by the SDGs and historical inconsistencies perpetuated by Corporate Social Responsibility (CSR) research, this review provides a timely overview for clarifying key concepts while identifying the central implications of gaps and trends
Summary
In a paradigm characterized by unprecedented levels of transparency and visibility, public stakeholders and disclosure standards have gained considerable power in their ability to drive trends toward more sustainable business practices. While the underlying frameworks underpinning these abstractions may imply differing ideals of firm purpose, they share a normative belief that companies have a responsibility beyond pure profit-seeking that includes economic, social, and environmental concerns The integration of these three dimensions explains the proliferation of the term ‘sustainable’ as a core concept in CSR nomenclature [30]. Porter and Kramer [31] highlight the fact that, while lauded conceptually, incongruencies throughout CSR measurement and lack of strategic orientation undermine corporate progress on sustainable development This in part is addressed by Drucker (1984), who referred to the notion of strategic CSR, which can enhance the competitive advantage of corporations [27]. Strategic CSR offers a new lens to underpin CSR focused on strategic and operational integration as a means of improving competitiveness, performance, and profitability [28,31]
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