How and why companies adopt SDGs: evidence from top managers of Sri Lankan listed companies

Measuring Business Excellence, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 2, 2025

Purpose Motivated by the dearth of studies examining how and why managers adopt sustainable development goals (SDGs), particularly in developing countries struggling with economic, environmental social problems, this study aims to investigate rationales business management approaches for adopting integrating SDGs Sri Lankan corporate context, which is gradually practices sustainability reporting. Design/methodology/approach A qualitative approach was adopted provide deeper insights an understanding engagement SDGs, offering a richer analysis that quantitative methods may overlook. Top Management attached function seven companies had varying levels SDG-related disclosures were interviewed based on Santos Silva Bastos’s (2021) theoretical framework rationale priority level SDG adoption. Findings The main motivation stems from contextual ethical rationales, influence United Nations Global Compact serving as notable factor. prioritized focus strategic operational focuses. enhance existing position established efforts companies. Even though focuses highlighted elements present across all (normative, operational), emphasizing these should interrelate effectively integrate SDGs. Further revealed three underlying – ethical, economic different Originality/value To best authors’ knowledge, among first few contribute handful holistically looking at drivers engaging perspective country. Furthermore, it extends developed Bastos through findings show impact integration

Language: Английский

Sustainable Value-Sharing Mechanisms of the Industrial Internet of Things Platforms: A Case Study of Haier’s Service-Oriented Transformation

Sustainability, Journal Year: 2024, Volume and Issue: 16(11), P. 4814 - 4814

Published: June 5, 2024

Ensuring fairness and equity in value distribution is crucial for the sustainability of platform ecosystems. However, existing approaches to distributing benefits among cooperative entities often find it difficult accurately assess each stakeholder’s contributions. This paper tackles this challenge through a case study Haier COSMOPlat IIoT platform. By analyzing its creation processes, research uncovers how enterprises can overcome limitations by quantifying revealing intangible customer relationships alongside financial metrics. revised value-sharing mechanism encourages shift from “post-event value-sharing” “mid-event adjustment”, promoting fair equitable profit framework that motivates stakeholders toward sustainable co-creation.

Language: Английский

A life cycle framework for comparative analysis of power generation technologies based on prioritized sustainable development goals

Energy Conversion and Management, Journal Year: 2024, Volume and Issue: 326, P. 119436 - 119436

Published: Dec. 31, 2024

Language: Английский