The integration process of the Sustainable Development Goals into corporate governance structures, management activities and reporting frameworks as well as investment strategies, ratings and products constitutes the core of this paper. Here, four hypotheses are derived from the foundations and critical reflections of Corporate Responsibility and Sustainable Investment which are tested in seven expert interviews.
The Sustainable Development Goals reopen the debate on how economic and financial actors should fulfill their social responsibility towards people, planet, prosperity, peace and partnership. While the operationalization of Corporate Responsibility and Sustainable Investment have often served as risk and reputation management in the past, the Sustainable Development Goals now call for social impact and innovation management. As a result, the perspective shifts from the question of how the wider world affects business and financial activities to the question of how business and financial activities affect the wider world. However, the integration of the Sustainable Development Goals is still at an early stage and their driving force for Corporate Responsibility and Sustainable Investment depends on various conditions, obstacles and friction points.
Inhaltsverzeichnis (Table of Contents)
- I. Introduction
- II. Corporate Responsibility
- A. Theoretical Foundations
- 1. Governance Ethics
- 2. Stakeholder Governance
- B. Operationalization
- 1. Governance Structures
- 2. Management Activities
- 3. Reporting Frameworks
- C. Standards
- III. Sustainable Investment
- A. Conceptual Foundations
- 1. Double Dividend
- 2. Fiduciary Duty
- B. Operationalization
- C. Standards
- IV. The 2030 Agenda: The Sustainable Development Goals
- A. Economic Implications
- 1. The Role of Business
- 2. The Role of Finance
- B. The Role of Standards
- V. Critical Reflections
- A. Corporate Responsibility
- B. Sustainable Investment
- C. The 2030 Agenda: The Sustainable Development Goals
- VI. The Sustainable Development Goals in the Interface between Corporate Responsibility and Sustainable Investment
- A. Interdependencies and Interfaces
- B. Derivation of Hypotheses
- 1. Opportunities
- 2. Risks
- 3. Prospects
- VII. Analysis
- A. Methodology
- 1. Qualitative Research
- 2. Expert Interviews
- 3. Data Collection and Analysis
- B. Discussion
- 1. H1: Economic Opportunities
- 2. H2: International Standards and Consistency of Language
- 3. H3: Undermining of Integrative Approaches and Symbolic Use
- 4. H4: New and more Substantial Forms of CR and SI
- C. Results and Implications
- D. Limitations and Further Research
Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)
This Master's thesis examines the integration of the Sustainable Development Goals (SDGs) into corporate governance structures, management activities, and reporting frameworks, as well as investment strategies, ratings, and products. The research explores the opportunities, risks, and prospects of the SDGs driving corporate responsibility and sustainable investment. The study draws on theoretical foundations and critical reflections of corporate responsibility and sustainable investment, testing four hypotheses through expert interviews.
- The role of the SDGs in shaping corporate responsibility and sustainable investment.
- The opportunities and challenges of integrating the SDGs into business operations and investment decisions.
- The impact of the SDGs on governance structures, management practices, and reporting frameworks.
- The role of international standards and consistency of language in promoting the effective implementation of the SDGs.
- The potential for the SDGs to foster new and more substantial forms of corporate responsibility and sustainable investment.
Zusammenfassung der Kapitel (Chapter Summaries)
The thesis begins by introducing the concept of corporate responsibility, exploring its theoretical foundations, operationalization, and standards. It then delves into sustainable investment, examining its conceptual foundations, operationalization, and standards. Chapter IV focuses on the 2030 Agenda and the Sustainable Development Goals, highlighting their economic implications for business and finance. Chapter V presents critical reflections on corporate responsibility, sustainable investment, and the 2030 Agenda. Chapter VI examines the interdependencies and interfaces between corporate responsibility and sustainable investment in relation to the SDGs, outlining four hypotheses derived from the research. Chapter VII analyzes the research methodology, discusses the findings from the expert interviews, and presents the results and implications of the study. Finally, the thesis concludes with a summary of the main findings, limitations, and avenues for further research.
Schlüsselwörter (Keywords)
The main keywords of this work include Sustainable Development Goals, Corporate Responsibility, Sustainable Investment, international standards, substantial impact, and symbolic impact. The thesis focuses on the intersection of these concepts, analyzing the potential of the SDGs to drive changes in corporate behavior and investment practices.
Frequently Asked Questions
What are the Sustainable Development Goals (SDGs)?
The SDGs are a collection of 17 global goals set by the United Nations to address social, economic, and environmental challenges by 2030.
How do the SDGs influence Corporate Responsibility (CR)?
The SDGs shift the focus of CR from simple risk management to social impact and innovation management, encouraging companies to contribute to global prosperity.
What role do the SDGs play in Sustainable Investment?
They provide a framework for investors to align their strategies and ratings with global sustainability targets, moving beyond purely financial returns.
What is the "double dividend" in sustainable investment?
It refers to the concept of achieving both a financial return on investment and a positive social or environmental impact.
Are there obstacles to integrating the SDGs into business?
Yes, integration is in its early stages and faces challenges such as a lack of standardized reporting, symbolic use of goals, and friction points in management practices.
How was the research for this thesis conducted?
The study tested four hypotheses through qualitative research, specifically by conducting seven expert interviews with professionals in the field.
- Citar trabajo
- Nicola Stefan Koch (Autor), 2018, The Sustainable Development Goals as drivers for Corporate Responsibility and Sustainable Investment?, Múnich, GRIN Verlag, https://www.grin.com/document/468961
