Aporte de las empresas a los Objetivos de Desarrollo Sostenible (ODS)
##plugins.themes.themeTen.article.main##
Keywords
Desarrollo sostenible, estrategias empresariales, modelo de negocio sostenible, Responsabilidad Social Empresarial, sostenibilidad
Resumen
Los Objetivos de Desarrollo Sostenible (ODS) fueron establecidos con el proposito de promover la prosperidad y mejorar la calidad de vida en la sociedad. No obstante, la incorporación de estos objetivos en las estrategias empresariales no ha sido sencillo, representando un desafio signiticaftivo, dado que muchas empresas no logran identificar con exacitud cómo su contribución a los ODS puede traducirse en beneficios para sus modelos de negocios. El presente artículo tiene como finalidad presentar el analisis teórico sobre los aportes que realizan las empresas realizan al cumplimiento de los ODS. Para ello, se llevó a cabo una revisión sistematica de la literatura relacionada con Responsabilidad Social Empresarial (RSE), los modelos de negocio y el papel de las empresas en el desarrollo sostenible. Los hallazgos sugieren que las acciones empresariales orientadas al ODS, en el marco de la RSE, continuan siendo objeto de debate, debido a la ausencia de mecanismos estandarizados para medir su impacto sobre los grupos de interes. Asimismo, se evidencia que muchas organizaciones carecen de conciencia o interés respecto a la evaluación que tiene este impacto, lo que limita la efectividad de sus iniciativas en sostenibilidad.
Descargas
Los datos de descargas todavía no están disponibles.
Citas
Adams, C. A., Druckman, P. B., & Picot, R. C. (2020). Sustainable development goals disclosure (SDGD) recommendations. ACCA.
Aguilera, R., Rupp, D., Williams, C. & Ganapathi, J. (2007). Putting the S back in Corporate Social Responsibility: a multilevel theory of social change in organizations. Academic. Management Review, 32(3), 836e863, https://doi.org/10.5465/AMR.2007.25275678
Ahmić, A. (2022). Business Model for Continuous Enterprise Sustainability. Management and Business Research Quarterly, 22, 33-50, https://doi.org/10.32038/mbrq.2022.22.04
Aldeanueva, I., y Cervantes, M. D. L. Á. (2019). El desarrollo sostenible como imperativo estratégico: el contexto de la pequeña y mediana empresa latinoamericana. Revista Lasallista de Investigación, 16(2), 28-43. https://doi.org/10.22507/rli.v16n2a3
Alfaro, A. C. (2017). La responsabilidad social empresarial y la competitividad en las organizaciones empresariales. Revista Innova ITFIP, 1(1), 78-89. https://dialnet.unirioja.es/servlet/articulo?codigo=7964665
Alonso-Martinez, D., De Marchi, V., & Di Maria, E. (2021). The sustainability performances of sustainable business models. Journal of Cleaner Production, 323, 129-145. https://doi.org/10.1016/j.jclepro.2021.129145
Álvarez Duque, M. D., Monsalve Franco, L. C., y Correa Mejía, D. A. (2022). Caracterización de los Objetivos de Desarrollo Sostenible priorizados por las compañías latinoamericanas. Universidad y Empresa, 24(43). https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.12143
Association of Chartered Certified Accountants. (2017). The Sustainable Development Goals: Redefining Context, Risk and Opportunity. https://www.accaglobal.com/gb/en/professional-insights/global-profession/the-sustainable-development-goals.html
Ballvé, A. M., y Fontana, A. (2021). El propósito de la empresa: Hacia un liderazgo directivo centrado en el bien común. LID Editorial.
Barómetro Europeo de Empresas & ODS. (2024). Resultados de la encuesta sobre la integración de los ODS en las empresas europeas. https://www.barometre-europeen-odd.org/es/
Bebbington, J. & Unerman, J. (2018). Achieving the United Nations sustainable development goals: an enabling role of accounting research. Accounting, Auditing, and Accountability, (31)1, 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Bengtsson, M., Alfredsson, E., Cohen, M., Lorek, S., & Schroeder, P. (2018). Transforming systems of consumption and production for achieving sustainable development goals: Moving beyond efficiency. Sustainability Science, 13(6), 1533–1547. https://link.springer.com/article/10.1007/s11625-018-0582-1
Bexell, M., & Jönsson, K. (2017). Responsibility and the United Nations’ sustainable development goals. Forum for Development Studies, 44(1), 13–29. https://doi.org/10.1080/08039410.2016.1252424
Bocken, N. M. P., Short, S., Rana, P., & Evans, S. (2013). A value mapping tool for sustainable business modelling. Corporate Governance, 13(5), 482-497. https://doi.org/10.1108/CG-06-2013-0078
Bocken, N., Short, S., Rana, P., & Evans, S. (2014). A literature and practice review to develop Sustainable Business Model Archetypes. Journal of Cleaner Production, 65, 42–56. https://doi.org/10.1016/j.jclepro.2013.11.039
Bocken, N. (2021). Sustainable Business Models. In: Leal Filho W., Azeiteiro U., Azul, A.M., Brandli, L., Özuyar, P., Wall,T. (eds), Decent Work and Economic Growth. Encyclopedia of the UN Sustainable Development Goals. Springer. https://doi.org/10.1007/978-3-319-95867-5_48
Bocken, N.M.P. & Short, S.W. (2021) Unsustainable business models – Recognising and resolving institutionalised social and environmental harm. Journal of Cleaner Production, 127828. https://doi.org/10.1016/j.jclepro.2021.127828
Borocki, J., Radišić, M., Sroka, W., Grėblikaitė, J., & Auindroniceanu, A. (2019). Methodology for strategic posture determination of SMEs. Engineering Economics, 30(3), 265–277. https://doi.org/10.5755/j01.ee.30.3.21966
Bose, S., Khan, H. Z., & Bakshi, S. (2024). Determinants and consequences of sustainable development goals disclosure: International evidence. Journal of Cleaner Production, 434, 140021. https://doi.org/10.1016/j.jclepro.2023.140021
Broccardo, L., & Zicari, A. (2020). Sustainability as a driver for value creation: A business model analysis of small and medium entreprises in the Italian wine sector. Journal of Cleaner Production, 259, 120852. https://doi.org/10.1016/j.jclepro.2020.120852
Comin, L. C., Aguiar, C. C., Sehnem, S., Yusliza, M. Y., Cazella, C. F., & Julkovski, D. J. (2020). Sustainable business models: a literature review. Benchmarking: An International Journal, 27(7), 2028-2047, https://doi.org/10.1108/BIJ-12-2018-0384
Carroll, A. B. (2021). Corporate social responsibility: Perspectives on the CSR construct’s development and future. Business & Society, 60(6), 1258-1278, https://doi.org/10.1177/00076503211001765
Cortina, A. (2019). Erradicar la pobreza: combatir la aporofobia. En: Fundación Etnor. ODS como oportunidades de negocio y exigencias de justicia (pp.6-19). Fundación ÉTNOR. https://www.etnor.org/wp-content/uploads/ETNOR-XXVII-cast-web.pdf
De Villiers, C., Kuruppu, S., & Dissanayake, D. (2021). A (new) role for business–Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology. Journal of Business Research, 131, 598-609. https://doi.org/10.1016/j.jbusres.2020.11.066
Eberle, U., Wenzig, J., & Mumm, N. (2022). Assessing the contribution of products to the United Nations’ Sustainable Development Goals: a methodological proposal. The International Journal of Life Cycle Assessment, 27(7), 959-977, https://doi.org/10.1007/s11367-022-02063-8
Di Vaio, A., Palladino, R., & Hassan, R. (2020). Business sustainability and the SDGs: A systematic review. Sustainability, 12(1), 1-20. https://doi.org/10.3390/su12010001
Edmondson, A. C., & McManus, S. E. (2007). Methodological fit in management field research. Academy of management review, 32(4), 1246-1264. https://journals.aom.org/doi/abs/10.5465/AMR.2007.26586086
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789, https://doi.org/10.1108/JAEE-02-2020-0037
Evans, P. B. (2012). Embedded Autonomy: States and Industrial Transformation. Princeton University Press. https://doi.org/10.1515/9781400821723
Evans, S., Vladimirova, D., Holgado, M., Van Fossen, K., Yang, M., Silva, E., Barlow, C., (2017). Business model innovation for sustainability: Towards a unified perspective for creation of sustainable business models. Business Strategy and the Environment, 26(5), 597-608. https://doi.org/10.1002/bse.1939
Falcón, M., Fernández, V. E. H., Mollineda, C. M., y Santos, J. R. S. (2020). La evaluación del impacto de la preparación medioambiental de directivos para el desarrollo local sostenible. Dilemas Contemporáneos: Educación, Política y Valores, 58(1), 1-32. https://dilemascontemporaneoseducacionpoliticayvalores.com/index.php/dilemas/article/download/2448/2493/
Fallah, N., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR). Sustainability, 14(3), 1222, https://doi.org/10.3390/su14031222
Fundación Corona., Cámara de Comercio de Bogotá., Pacto Global Red Colombia y Fundación Bolívar Davivienda. (s.f.). Unidos por los ODS: el aporte de nuestras empresas. https://www.fundacioncorona.org/sites/default/files/bdc/Informe-general-Unidos-por-los-ODS.pdf
Fong Villegas, F.; Salaiza Lizárraga, F.; Vega Osuna, L., & Reyes Bauza, X. (2022). Hipocresía corporativa: un concepto poco nombrado de la responsabilidad social empresarial. Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales, 24(2), 397-409. http: www.doi.org/10.36390/telos242.12
Gamage, N., Kumara, S., Ekanayake, E., Abeyrathne, G., Prasanna, R., Jayasundara, J., & Rajapakshe, P. (2019). Global challenges and survival strategies of the SMEs in the era of economic globalization: A systematic review. MPRA Paper, 98419. https://mpra.ub.uni-muenchen.de/98419/1/MPRA_paper_98419.pdf
Giri, R., & Chaparro, L. (2023). Stakeholder engagement and SDGs: A review of business practices. Journal of Business Ethics, 184(3), 1-15. https://doi.org/10.1007/s10551-023-05010-4
Gray, R., Adams, C., & Owen, D. (2014). Accountability, Social Responsibility, and Sustainability: Accounting for Society and the Environment. Pearson Education. https://doi.org/10.1080/0969160X.2014.967961
GRI & PWC. (2017). SDG Reporting Challenge 2017. https://www.pwc.com/co/es/assets/document/sdg_reporting_chalenge2.pdf
United Nations Global Compact. (2018). Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide. https://unglobalcompact.org/library/5628
GRI, Pacto Global & Wbcsd. (s.f). La guía para la acción empresarial en los ODS. https://www.pactomundial.org/wp-content/uploads/2016/10/SDG_Compass_Spanish-one-pager-view.pdf
GRI. (2022, january 22). Most companies align with SDGs – but more to do on assessing progress. https://www.globalreporting.org/news/news-center/most-companies-align-with-sdgs-but-more-to-do-on-assessing-progress/
Gudynas, E. (2023). Desarrollos alternativos Alternativas al desarrollo: Una guía ante las opciones de cambio. Ediciones Desde Abajo.
Gutman, S., Rytova, E., Brazovskaia, V., & Skhvediani, A. (2022). The Impact of Firms’ Activities on Regional Sustainable Development. International Journal of Technology, 13(7), 1505-1514. https://ijtech.eng.ui.ac.id/article/view/6195
Hall, C. M., Seyfi, S., & Koupaei, S. N. (2022). Politics and sustainable development goals: Tourism agenda 2030 perspective article. Tourism Review, 78(2), 314-320. https://doi.org/10.1108/TR-10-2022-0498
Heras-Saizarbitoria, I., Boiral, O., & Aravind, D. (2022). SDG-washing: A systematic review of literature. Journal of Business Ethics, 180(4), 1-18. https://doi.org/10.1007/s10551-021-04840-9
Hernández-Chea, R., Jain, A., Bocken, N. M. P., & Gurtoo, A. (2021). The Business Model in Sustainability Transitions: A Conceptualization. Sustainability, 13(11), 57-63. https://doi.org/10.3390/su13115763
Khaled, R., Ali, H., & Mohamed, E. K. (2021). The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants. Journal of Cleaner Production, 311, 127599. https://doi.org/10.1016/j.jclepro.2021.127599
Kılıç, C., & Atilla, G. (2024). Industry 4.0 and sustainable business models: An intercontinental sample. Business Strategy and the Environment, 33(4), 3142-3166. https://doi.org/10.1002/bse.3634
Kliksberg, B. (2024). Hacia dónde va la responsabilidad social en el mundo los desafíos para la justicia. Editorial Jusbaires.
KPMG. (2018) How to report on sustainable development goals. What good looks like and why it matters? https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/02/how-to-report-on-sdgs.pdf
KPMG. (2019). The global energy transformation: Disrupted business models and a new energy landscape. https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2020/03/2019-global-energy-transformation-conference.pdf.coredownload.inline.pdf
Kulkarni, V., & Aggarwal, A. (2022). A Theoretical Review of whether Corporate Social Responsibility (CSR) Complement Sustainable Development Goals (SDGs) Needs. Theoretical Economics Letters, 12, 575-600. https://doi.org/10.4236/tel.2022.122033
Lagodiienko, V., Popelo, O., Zybareva, O., Samiilenko, H., Mykytyuk, Y., & Saif, M.A. (2022). Peculiarities of the Management of the Foreign Economic Activity of Enterprises in Current Conditions of Sustainability. International Journal of Sustainable Development and Planning, 17(4), 1215-1223. https://doi.org/10.18280/ijsdp.170420
Lalaguna, P. D. Y., & Dorodnykh, E. (2018). The role of private–public partnerships in the implementation of sustainable development goals: Experience from the SDG Fund. In W. L. Filho (Ed.), Handbook of sustainability science and research (pp. 969–982). Springer.
Lara Manjarrez, I.A., y Sánchez Gutiérrez, J. (2020). Responsabilidad social empresarial para la competitividad de las organizaciones en México. Mercados y negocios, 22(43), 97-118. https://doi.org/10.32870/myn.v0i43.7546
Leena, S., Balaji K.R.A., Ganesh Kumar R., Prathima K. Bhat, Satya Nandini A. (2024). Corporate social responsibility and sustainable development goals: evidence from responsible business leaders, Journal of Global Responsibility, 15(4), 409-435. https://doi.org/10.1108/JGR-06-2023-0109
Lüdeke-Freund, F., Freudenreich, B., Schaltegger, S., Saviuc, I., & Stock, M., (2017). Sustainability-oriented business model assessmentda conceptual foundation. In Carayannis, E., Sindakis, S. (Eds.), Analytics, Innovation, and Excellence-Driven Enterprise Sustainability (pp. 169-206). Springer nature. https://link.springer.com/chapter/10.1057/978-1-137-37879-8_7
Malacarne, R., y Brunstein, J. (2021). Discursos e Iniciativas Educacionais de Desenvolvimento de Competências para a Sustentabilidade do World Business Council for Sustainable Development. Organizações & Sociedade, 28, 917-943. DOI: https://doi.org/10.1590/1984-92302021v28n9908PT
Martins, A., Branco, M. C., Melo, P. N., & Machado, C. (2022). Sustainability in small and medium-sized enterprises: A systematic literature review and future research agenda. Sustainability, 14(11), 6493. https://doi.org/10.3390/su14116493
Masakure, O., Henson, S. & Cranfield, J. (2009). Performance of microenterprises in Ghana: a resource-based view. Journal of Small Business and Enterprise Development, 16(3), 466-484.
Mendy, J. and Hack-Polay, D. (2018), Learning from failure: a study of failed enterprises of self-employed African migrants in the UK. Journal of Small Business and Enterprise Development, 25(2), 330-343. https://doi.org/10.1108/14626000910977170
Montiel, I., & Delgado-Ceballos, J. (2014). Defining and measuring corporate sustainability: Are we there yet? Organization & Environment, 27(2), 113-139. https://doi.org/10.1177/1086026614526413
Montiel, I., Antolin-Lopez, R., & Gallo, P. J. (2018). Emotions and sustainability: a literary genre-based framework for environmental sustainability management education. Academy of Management Learning & Education, (172), 155–183.
Moscoso-Serrano, X., Cevallos-Rodríguez, E., Reyes-Clavijo, M., y Pinos-Luzuriaga, L. (2023). Aspectos relevantes sobre la sostenibilidad en Latinoamérica. Universidad-Verdad, 2(83), 12–27. https://doi.org/10.33324/uv.v2i83.696
Naciones Unidas [ONU]. (2018). La Agenda 2030 y los Objetivos de Desarrollo Sostenible: una oportunidad para América Latina y el Caribe. CEPAL. https://hdl.handle.net/11362/40155
Nekrasov, S. A., & Egorova, N. E. (2024). Coordination of the Development of Renewable Energy and Small Business as a Mechanism for Ensuring the Sustainable Development of Russia. Green and Low-Carbon Economy, 2(1), 62-70. https://doi.org/10.47852/bonviewGLCE3202591
Nilsson, M., Griggs, D., & Visbeck, M. (2016). Policy: Map the interactions between sustainable development goals. Nature, 534(7607), 320–322. https://doi.org/10.1038/534320a
OECD, CAF & SELA (2024), Índice de Políticas para PyMEs: América Latina y el Caribe 2024: Hacia una recuperación inclusiva, resiliente y sostenible. OECD Publishing, Paris, https://doi.org/10.1787/807e9eaf-es.
Organización Internacional del Trabajo (OIT). (2012). Empresas sostenibles en América Latina y el Caribe: desarrollo con los objetivos del desarrollo sostenible. https://www.ilo.org/sites/default/files/wcmsp5/groups/public/@americas/@ro-lima/documents/publication/wcms_205234.pdf
Organización Internacional de Normalización [ISO]. (2010). ISO 26000:2010: Guia de responsabilidad social. https://www.iso.org/obp/ui#iso:std:iso:26000:ed-1:v1:es
Osorio Mogollón, J., Mogrovejo Andrade, J. M., y Duque, P. (2022). Responsabilidad social empresarial y América Latina: una revisión de literatura. Equidad y Desarrollo, 40, e1420. https://doi.org/10.19052/eq.vol1.iss40.3
Pacto Global de las Naciones Unidas, Global Reporting Initiative (GRI), Consejo Empresarial Mundial para el Desarrollo Sostenible (WBCSD). (2015). Arquitectos de un mundo mejor Creando la Arquitectura Post 2015 de Compromiso Empresarial. https://doi.org/10.1089/ten.2006.0292
Pérez, J., y Morales. J. (2011). Revisión de los orígenes de la responsabilidad social empresarial en el sector salud en Colombia. Cuidarte Revista de Investigación- Escuela de Enfermería, 2(1), 206-215. https://doi.org/10.15649/cuidarte.v2i1.59
PWC Global. (2015). Make it your business: Engaging with the Sustainable Development Goals.. https://www.pwc.es/es/publicaciones/gestion-empresarial/encuesta-pwc-desarrollo-sostenible.html
PWC Global. (2018). Accelerating Sustainable Development in the 4th Industrial Revolution. https://www.pwc.com/gx/en/services/sustainability/publications/accelerating-sustainable-development.htm l
Preghenella, N., & Battistella, C. (2021). Exploring business models for sustainability: A bibliographic investigation of literature and future research directions. Business Strategy and the Environment, 30(5), 2505-2522. https://doi.org/10.1002/bse.2760
Ramón-Llorens, M., Martínez-Ferrero, J. y García Meca, E. (2021). Los ODS en Latinoamérica: compromiso y relación con la responsabilidad social. Contaduría Universidad de Antioquia, 79, 63-78. https://doi.org/10.17533/udea.rc.n79a03
Rand, J., & Tarp, F. (2020). Micro, small, and medium enterprises in Vietnam. Oxford Scholarship Online. https://doi.org/10.1093/oso/9780198851189.001.0001
Rashed, A. H., & Shah, A. (2021). The role of private sector in the implementation of sustainable development goals. Environment, Development and Sustainability, 23, 2931-2948. https://doi.org/10.1007/s10668-020-00718-w
Ridho, T. K., Vinichenko, M., & Makushkin, S. (2018). Participation of companies in emerging markets to the sustainable development goals (SDGs). Economic and social development: 34th International Scientific Conference on Economic and Social Development - XVIII International Social Congress (ISC-2018). Economic and Social Development: Book of Proceedings, 741–752.
Romero M., Madera, A., y Betancur Rojas, L. Y. (2022). Revisión sistemática sobre la aplicación de proyectos de responsabilidad social empresarial en salud en Colombia y Suramérica de 2011 a 2020. Investigación y Desarrollo, 30(2), 306-326. https://doi.org/10.14482/indes.30.2.658.401
Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588-597. https://doi.org/10.1002/csr.1705
Rout, P.R., Verma, A.K., Bhunia, P., Surampalli, R.Y., Zhang, T.C., Tyagi, R.D., Brar, S.K. and Goyal, M.K. (2020). Introduction to Sustainability and Sustainable Development. In R. Surampalli, T. Zhang, M.K. Goyal, S. Brar and R. Tyag (ed.) Sustainability: Fundamentals and Applications, pp. 3-19. https://doi.org/10.1002/9781119434016.ch1
Rubio-Mozos, E., García-Muiña, F. E., & Fuentes-Moraleda, L. (2019). Rethinking 21st-century businesses: An approach to fourth sector SMEs in their transition to a sustainable model committed to SDGs. Sustainability, 11(20), 5569. https://doi.org/10.3390/su11205569
Sachs, J. D. (2012). From millennium development goals to sustainable development goals. The Lancet, 379(9832), 2206–2211. https://doi.org/10.1016/S0140-6736(12)60685-0
Schaltegger, S., Lüdeke-Freund, F., Hansen, E. (2012). Business cases for sustainability: the role of business model innovation for corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2), 95e119. https://doi.org/10.1504/IJISD.2012.046944
Scheyvens, R., Banks, G., & Hughes, E. (2016). The Private Sector and the SDGs: The Need to Move beyond “Business as Usual”. Sustainable Development, 24, 371-382. https://doi.org/10.1002/sd.1623
Schneider, S., & Clauß, T. (2020). Business models for sustainability: Choices and consequences. Organization & Environment, 33(3), 384-407. https://doi.org/10.1177/1086026619854
Šebestová, J., & Sroka, W. (2020). Sustainable development goals and SME decisions: The Czech Republic vs. Poland. Journal of Eastern European and Central Asian Research, 7(1), 39–50. https://doi.org/10.15549/jeecar.v7i1.418
Shi, L., Han, L., Yang, F., & Gao, L. (2019). The evolution of sustainable development theory: Types, goals, and research prospects. Sustainability, 11(24), 7158. https://doi.org/10.3390/su11247158
Sinha, B. K., y Mollah, M. N. H. (Ed.). (2021). Data Science and SDGs. Springer Singapore. https://doi.org/10.1007/978-981-16-1919-9
Smith, H., Discetti, R., Bellucci, M., & Acuti, D. (2022). SMEs engagement with the Sustainable Development Goals: A power perspective. Journal of Business Research, 149, 112-122. https://doi.org/10.1016/j.jbusres.2022.05.021
Snodgrass, D.R. & Biggs, T. (1996). Industrialization and the Small Firm: Patterns and Policies. International Center for Economic Growth, Harvard Institute for International Development.
Snodgrass, D.R. & Winkler, J.P. (2004). Enterprise Growth Initiatives: Strategic Directions and Options. Development Alternatives, Maryland.
Song, L., Zhan, X., Zhang, H., Xu, M., Liu, J., & Zheng, C. (2022). How much is global business sectors contributing to sustainable development goals? Sustainable Horizons, 1. https://doi.org/10.1016/j.horiz.2022.100012
Sopac (s.f). SDG reporting Guide. https://acortar.link/EDgwW4
S & P Global. (2018). Discovering Business Value in the United Nations Sustainable Development Goals (SDGs): Insights from the Inaugural Application of the Trucost SDG Evaluation Tool. https://www.spglobal.com/marketintelligence/en/documents/discovering-business-value-in-the-sdgs-12.11.18.pdf
United Nations Department of Economic and Social Affairs (UN DESA) and United Nations Development Programme (UNDP). (2020). What is ‘good practice’? A framework to analyse the quality of stakeholder engagement in implementation and follow‐up of the 2030 agenda. https://sdgs.un.org/sites/default/files/2021-11/UNDP-UNDESA-Stakeholder-Engagement-en.pdf
Van Tulder, R., Rodrigues, S. B., Mirza, H., & Sexsmith, K. (2021). The UN’s sustainable development goals: can multinational enterprises lead the decade of action? Journal of International Business Policy, 4, 1-21. https://doi.org/10.1057/s42214-020-00095-1
Van Zanten, J. A., & Van Tulder, R. (2021). Improving companies' impacts on sustainable development: A nexus approach to the SDGS. Business Strategy and the Environment, 30(8), 3703-3720. https://doi.org/10.1002/bse.2835
Verboven, H., & Vanherck, L. (2016). The sustainability paradox of the sharing economy. Sustainability Nexus Forum, (24)2, 303-314. https://doi.org/10.1007/s00550-016-0410-y
Zhan, J.X. & Santos-Paulino, A.U. (2021). Investing in the Sustainable Development Goals: Mobilization, channeling, and impact. Journal Internacional Bussiness Policy 4, 166–183. https://doi.org/10.1057/s42214-020-00093-3
Aguilera, R., Rupp, D., Williams, C. & Ganapathi, J. (2007). Putting the S back in Corporate Social Responsibility: a multilevel theory of social change in organizations. Academic. Management Review, 32(3), 836e863, https://doi.org/10.5465/AMR.2007.25275678
Ahmić, A. (2022). Business Model for Continuous Enterprise Sustainability. Management and Business Research Quarterly, 22, 33-50, https://doi.org/10.32038/mbrq.2022.22.04
Aldeanueva, I., y Cervantes, M. D. L. Á. (2019). El desarrollo sostenible como imperativo estratégico: el contexto de la pequeña y mediana empresa latinoamericana. Revista Lasallista de Investigación, 16(2), 28-43. https://doi.org/10.22507/rli.v16n2a3
Alfaro, A. C. (2017). La responsabilidad social empresarial y la competitividad en las organizaciones empresariales. Revista Innova ITFIP, 1(1), 78-89. https://dialnet.unirioja.es/servlet/articulo?codigo=7964665
Alonso-Martinez, D., De Marchi, V., & Di Maria, E. (2021). The sustainability performances of sustainable business models. Journal of Cleaner Production, 323, 129-145. https://doi.org/10.1016/j.jclepro.2021.129145
Álvarez Duque, M. D., Monsalve Franco, L. C., y Correa Mejía, D. A. (2022). Caracterización de los Objetivos de Desarrollo Sostenible priorizados por las compañías latinoamericanas. Universidad y Empresa, 24(43). https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.12143
Association of Chartered Certified Accountants. (2017). The Sustainable Development Goals: Redefining Context, Risk and Opportunity. https://www.accaglobal.com/gb/en/professional-insights/global-profession/the-sustainable-development-goals.html
Ballvé, A. M., y Fontana, A. (2021). El propósito de la empresa: Hacia un liderazgo directivo centrado en el bien común. LID Editorial.
Barómetro Europeo de Empresas & ODS. (2024). Resultados de la encuesta sobre la integración de los ODS en las empresas europeas. https://www.barometre-europeen-odd.org/es/
Bebbington, J. & Unerman, J. (2018). Achieving the United Nations sustainable development goals: an enabling role of accounting research. Accounting, Auditing, and Accountability, (31)1, 2-24. https://doi.org/10.1108/AAAJ-05-2017-2929
Bengtsson, M., Alfredsson, E., Cohen, M., Lorek, S., & Schroeder, P. (2018). Transforming systems of consumption and production for achieving sustainable development goals: Moving beyond efficiency. Sustainability Science, 13(6), 1533–1547. https://link.springer.com/article/10.1007/s11625-018-0582-1
Bexell, M., & Jönsson, K. (2017). Responsibility and the United Nations’ sustainable development goals. Forum for Development Studies, 44(1), 13–29. https://doi.org/10.1080/08039410.2016.1252424
Bocken, N. M. P., Short, S., Rana, P., & Evans, S. (2013). A value mapping tool for sustainable business modelling. Corporate Governance, 13(5), 482-497. https://doi.org/10.1108/CG-06-2013-0078
Bocken, N., Short, S., Rana, P., & Evans, S. (2014). A literature and practice review to develop Sustainable Business Model Archetypes. Journal of Cleaner Production, 65, 42–56. https://doi.org/10.1016/j.jclepro.2013.11.039
Bocken, N. (2021). Sustainable Business Models. In: Leal Filho W., Azeiteiro U., Azul, A.M., Brandli, L., Özuyar, P., Wall,T. (eds), Decent Work and Economic Growth. Encyclopedia of the UN Sustainable Development Goals. Springer. https://doi.org/10.1007/978-3-319-95867-5_48
Bocken, N.M.P. & Short, S.W. (2021) Unsustainable business models – Recognising and resolving institutionalised social and environmental harm. Journal of Cleaner Production, 127828. https://doi.org/10.1016/j.jclepro.2021.127828
Borocki, J., Radišić, M., Sroka, W., Grėblikaitė, J., & Auindroniceanu, A. (2019). Methodology for strategic posture determination of SMEs. Engineering Economics, 30(3), 265–277. https://doi.org/10.5755/j01.ee.30.3.21966
Bose, S., Khan, H. Z., & Bakshi, S. (2024). Determinants and consequences of sustainable development goals disclosure: International evidence. Journal of Cleaner Production, 434, 140021. https://doi.org/10.1016/j.jclepro.2023.140021
Broccardo, L., & Zicari, A. (2020). Sustainability as a driver for value creation: A business model analysis of small and medium entreprises in the Italian wine sector. Journal of Cleaner Production, 259, 120852. https://doi.org/10.1016/j.jclepro.2020.120852
Comin, L. C., Aguiar, C. C., Sehnem, S., Yusliza, M. Y., Cazella, C. F., & Julkovski, D. J. (2020). Sustainable business models: a literature review. Benchmarking: An International Journal, 27(7), 2028-2047, https://doi.org/10.1108/BIJ-12-2018-0384
Carroll, A. B. (2021). Corporate social responsibility: Perspectives on the CSR construct’s development and future. Business & Society, 60(6), 1258-1278, https://doi.org/10.1177/00076503211001765
Cortina, A. (2019). Erradicar la pobreza: combatir la aporofobia. En: Fundación Etnor. ODS como oportunidades de negocio y exigencias de justicia (pp.6-19). Fundación ÉTNOR. https://www.etnor.org/wp-content/uploads/ETNOR-XXVII-cast-web.pdf
De Villiers, C., Kuruppu, S., & Dissanayake, D. (2021). A (new) role for business–Promoting the United Nations’ Sustainable Development Goals through the internet-of-things and blockchain technology. Journal of Business Research, 131, 598-609. https://doi.org/10.1016/j.jbusres.2020.11.066
Eberle, U., Wenzig, J., & Mumm, N. (2022). Assessing the contribution of products to the United Nations’ Sustainable Development Goals: a methodological proposal. The International Journal of Life Cycle Assessment, 27(7), 959-977, https://doi.org/10.1007/s11367-022-02063-8
Di Vaio, A., Palladino, R., & Hassan, R. (2020). Business sustainability and the SDGs: A systematic review. Sustainability, 12(1), 1-20. https://doi.org/10.3390/su12010001
Edmondson, A. C., & McManus, S. E. (2007). Methodological fit in management field research. Academy of management review, 32(4), 1246-1264. https://journals.aom.org/doi/abs/10.5465/AMR.2007.26586086
Erin, O. A., Bamigboye, O. A., & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: an analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5), 761-789, https://doi.org/10.1108/JAEE-02-2020-0037
Evans, P. B. (2012). Embedded Autonomy: States and Industrial Transformation. Princeton University Press. https://doi.org/10.1515/9781400821723
Evans, S., Vladimirova, D., Holgado, M., Van Fossen, K., Yang, M., Silva, E., Barlow, C., (2017). Business model innovation for sustainability: Towards a unified perspective for creation of sustainable business models. Business Strategy and the Environment, 26(5), 597-608. https://doi.org/10.1002/bse.1939
Falcón, M., Fernández, V. E. H., Mollineda, C. M., y Santos, J. R. S. (2020). La evaluación del impacto de la preparación medioambiental de directivos para el desarrollo local sostenible. Dilemas Contemporáneos: Educación, Política y Valores, 58(1), 1-32. https://dilemascontemporaneoseducacionpoliticayvalores.com/index.php/dilemas/article/download/2448/2493/
Fallah, N., Mohabbati-Kalejahi, N., Alavi, S., & Zahed, M. A. (2022). Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR). Sustainability, 14(3), 1222, https://doi.org/10.3390/su14031222
Fundación Corona., Cámara de Comercio de Bogotá., Pacto Global Red Colombia y Fundación Bolívar Davivienda. (s.f.). Unidos por los ODS: el aporte de nuestras empresas. https://www.fundacioncorona.org/sites/default/files/bdc/Informe-general-Unidos-por-los-ODS.pdf
Fong Villegas, F.; Salaiza Lizárraga, F.; Vega Osuna, L., & Reyes Bauza, X. (2022). Hipocresía corporativa: un concepto poco nombrado de la responsabilidad social empresarial. Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales, 24(2), 397-409. http: www.doi.org/10.36390/telos242.12
Gamage, N., Kumara, S., Ekanayake, E., Abeyrathne, G., Prasanna, R., Jayasundara, J., & Rajapakshe, P. (2019). Global challenges and survival strategies of the SMEs in the era of economic globalization: A systematic review. MPRA Paper, 98419. https://mpra.ub.uni-muenchen.de/98419/1/MPRA_paper_98419.pdf
Giri, R., & Chaparro, L. (2023). Stakeholder engagement and SDGs: A review of business practices. Journal of Business Ethics, 184(3), 1-15. https://doi.org/10.1007/s10551-023-05010-4
Gray, R., Adams, C., & Owen, D. (2014). Accountability, Social Responsibility, and Sustainability: Accounting for Society and the Environment. Pearson Education. https://doi.org/10.1080/0969160X.2014.967961
GRI & PWC. (2017). SDG Reporting Challenge 2017. https://www.pwc.com/co/es/assets/document/sdg_reporting_chalenge2.pdf
United Nations Global Compact. (2018). Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide. https://unglobalcompact.org/library/5628
GRI, Pacto Global & Wbcsd. (s.f). La guía para la acción empresarial en los ODS. https://www.pactomundial.org/wp-content/uploads/2016/10/SDG_Compass_Spanish-one-pager-view.pdf
GRI. (2022, january 22). Most companies align with SDGs – but more to do on assessing progress. https://www.globalreporting.org/news/news-center/most-companies-align-with-sdgs-but-more-to-do-on-assessing-progress/
Gudynas, E. (2023). Desarrollos alternativos Alternativas al desarrollo: Una guía ante las opciones de cambio. Ediciones Desde Abajo.
Gutman, S., Rytova, E., Brazovskaia, V., & Skhvediani, A. (2022). The Impact of Firms’ Activities on Regional Sustainable Development. International Journal of Technology, 13(7), 1505-1514. https://ijtech.eng.ui.ac.id/article/view/6195
Hall, C. M., Seyfi, S., & Koupaei, S. N. (2022). Politics and sustainable development goals: Tourism agenda 2030 perspective article. Tourism Review, 78(2), 314-320. https://doi.org/10.1108/TR-10-2022-0498
Heras-Saizarbitoria, I., Boiral, O., & Aravind, D. (2022). SDG-washing: A systematic review of literature. Journal of Business Ethics, 180(4), 1-18. https://doi.org/10.1007/s10551-021-04840-9
Hernández-Chea, R., Jain, A., Bocken, N. M. P., & Gurtoo, A. (2021). The Business Model in Sustainability Transitions: A Conceptualization. Sustainability, 13(11), 57-63. https://doi.org/10.3390/su13115763
Khaled, R., Ali, H., & Mohamed, E. K. (2021). The Sustainable Development Goals and corporate sustainability performance: Mapping, extent and determinants. Journal of Cleaner Production, 311, 127599. https://doi.org/10.1016/j.jclepro.2021.127599
Kılıç, C., & Atilla, G. (2024). Industry 4.0 and sustainable business models: An intercontinental sample. Business Strategy and the Environment, 33(4), 3142-3166. https://doi.org/10.1002/bse.3634
Kliksberg, B. (2024). Hacia dónde va la responsabilidad social en el mundo los desafíos para la justicia. Editorial Jusbaires.
KPMG. (2018) How to report on sustainable development goals. What good looks like and why it matters? https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/02/how-to-report-on-sdgs.pdf
KPMG. (2019). The global energy transformation: Disrupted business models and a new energy landscape. https://assets.kpmg.com/content/dam/kpmgsites/xx/pdf/2020/03/2019-global-energy-transformation-conference.pdf.coredownload.inline.pdf
Kulkarni, V., & Aggarwal, A. (2022). A Theoretical Review of whether Corporate Social Responsibility (CSR) Complement Sustainable Development Goals (SDGs) Needs. Theoretical Economics Letters, 12, 575-600. https://doi.org/10.4236/tel.2022.122033
Lagodiienko, V., Popelo, O., Zybareva, O., Samiilenko, H., Mykytyuk, Y., & Saif, M.A. (2022). Peculiarities of the Management of the Foreign Economic Activity of Enterprises in Current Conditions of Sustainability. International Journal of Sustainable Development and Planning, 17(4), 1215-1223. https://doi.org/10.18280/ijsdp.170420
Lalaguna, P. D. Y., & Dorodnykh, E. (2018). The role of private–public partnerships in the implementation of sustainable development goals: Experience from the SDG Fund. In W. L. Filho (Ed.), Handbook of sustainability science and research (pp. 969–982). Springer.
Lara Manjarrez, I.A., y Sánchez Gutiérrez, J. (2020). Responsabilidad social empresarial para la competitividad de las organizaciones en México. Mercados y negocios, 22(43), 97-118. https://doi.org/10.32870/myn.v0i43.7546
Leena, S., Balaji K.R.A., Ganesh Kumar R., Prathima K. Bhat, Satya Nandini A. (2024). Corporate social responsibility and sustainable development goals: evidence from responsible business leaders, Journal of Global Responsibility, 15(4), 409-435. https://doi.org/10.1108/JGR-06-2023-0109
Lüdeke-Freund, F., Freudenreich, B., Schaltegger, S., Saviuc, I., & Stock, M., (2017). Sustainability-oriented business model assessmentda conceptual foundation. In Carayannis, E., Sindakis, S. (Eds.), Analytics, Innovation, and Excellence-Driven Enterprise Sustainability (pp. 169-206). Springer nature. https://link.springer.com/chapter/10.1057/978-1-137-37879-8_7
Malacarne, R., y Brunstein, J. (2021). Discursos e Iniciativas Educacionais de Desenvolvimento de Competências para a Sustentabilidade do World Business Council for Sustainable Development. Organizações & Sociedade, 28, 917-943. DOI: https://doi.org/10.1590/1984-92302021v28n9908PT
Martins, A., Branco, M. C., Melo, P. N., & Machado, C. (2022). Sustainability in small and medium-sized enterprises: A systematic literature review and future research agenda. Sustainability, 14(11), 6493. https://doi.org/10.3390/su14116493
Masakure, O., Henson, S. & Cranfield, J. (2009). Performance of microenterprises in Ghana: a resource-based view. Journal of Small Business and Enterprise Development, 16(3), 466-484.
Mendy, J. and Hack-Polay, D. (2018), Learning from failure: a study of failed enterprises of self-employed African migrants in the UK. Journal of Small Business and Enterprise Development, 25(2), 330-343. https://doi.org/10.1108/14626000910977170
Montiel, I., & Delgado-Ceballos, J. (2014). Defining and measuring corporate sustainability: Are we there yet? Organization & Environment, 27(2), 113-139. https://doi.org/10.1177/1086026614526413
Montiel, I., Antolin-Lopez, R., & Gallo, P. J. (2018). Emotions and sustainability: a literary genre-based framework for environmental sustainability management education. Academy of Management Learning & Education, (172), 155–183.
Moscoso-Serrano, X., Cevallos-Rodríguez, E., Reyes-Clavijo, M., y Pinos-Luzuriaga, L. (2023). Aspectos relevantes sobre la sostenibilidad en Latinoamérica. Universidad-Verdad, 2(83), 12–27. https://doi.org/10.33324/uv.v2i83.696
Naciones Unidas [ONU]. (2018). La Agenda 2030 y los Objetivos de Desarrollo Sostenible: una oportunidad para América Latina y el Caribe. CEPAL. https://hdl.handle.net/11362/40155
Nekrasov, S. A., & Egorova, N. E. (2024). Coordination of the Development of Renewable Energy and Small Business as a Mechanism for Ensuring the Sustainable Development of Russia. Green and Low-Carbon Economy, 2(1), 62-70. https://doi.org/10.47852/bonviewGLCE3202591
Nilsson, M., Griggs, D., & Visbeck, M. (2016). Policy: Map the interactions between sustainable development goals. Nature, 534(7607), 320–322. https://doi.org/10.1038/534320a
OECD, CAF & SELA (2024), Índice de Políticas para PyMEs: América Latina y el Caribe 2024: Hacia una recuperación inclusiva, resiliente y sostenible. OECD Publishing, Paris, https://doi.org/10.1787/807e9eaf-es.
Organización Internacional del Trabajo (OIT). (2012). Empresas sostenibles en América Latina y el Caribe: desarrollo con los objetivos del desarrollo sostenible. https://www.ilo.org/sites/default/files/wcmsp5/groups/public/@americas/@ro-lima/documents/publication/wcms_205234.pdf
Organización Internacional de Normalización [ISO]. (2010). ISO 26000:2010: Guia de responsabilidad social. https://www.iso.org/obp/ui#iso:std:iso:26000:ed-1:v1:es
Osorio Mogollón, J., Mogrovejo Andrade, J. M., y Duque, P. (2022). Responsabilidad social empresarial y América Latina: una revisión de literatura. Equidad y Desarrollo, 40, e1420. https://doi.org/10.19052/eq.vol1.iss40.3
Pacto Global de las Naciones Unidas, Global Reporting Initiative (GRI), Consejo Empresarial Mundial para el Desarrollo Sostenible (WBCSD). (2015). Arquitectos de un mundo mejor Creando la Arquitectura Post 2015 de Compromiso Empresarial. https://doi.org/10.1089/ten.2006.0292
Pérez, J., y Morales. J. (2011). Revisión de los orígenes de la responsabilidad social empresarial en el sector salud en Colombia. Cuidarte Revista de Investigación- Escuela de Enfermería, 2(1), 206-215. https://doi.org/10.15649/cuidarte.v2i1.59
PWC Global. (2015). Make it your business: Engaging with the Sustainable Development Goals.. https://www.pwc.es/es/publicaciones/gestion-empresarial/encuesta-pwc-desarrollo-sostenible.html
PWC Global. (2018). Accelerating Sustainable Development in the 4th Industrial Revolution. https://www.pwc.com/gx/en/services/sustainability/publications/accelerating-sustainable-development.htm l
Preghenella, N., & Battistella, C. (2021). Exploring business models for sustainability: A bibliographic investigation of literature and future research directions. Business Strategy and the Environment, 30(5), 2505-2522. https://doi.org/10.1002/bse.2760
Ramón-Llorens, M., Martínez-Ferrero, J. y García Meca, E. (2021). Los ODS en Latinoamérica: compromiso y relación con la responsabilidad social. Contaduría Universidad de Antioquia, 79, 63-78. https://doi.org/10.17533/udea.rc.n79a03
Rand, J., & Tarp, F. (2020). Micro, small, and medium enterprises in Vietnam. Oxford Scholarship Online. https://doi.org/10.1093/oso/9780198851189.001.0001
Rashed, A. H., & Shah, A. (2021). The role of private sector in the implementation of sustainable development goals. Environment, Development and Sustainability, 23, 2931-2948. https://doi.org/10.1007/s10668-020-00718-w
Ridho, T. K., Vinichenko, M., & Makushkin, S. (2018). Participation of companies in emerging markets to the sustainable development goals (SDGs). Economic and social development: 34th International Scientific Conference on Economic and Social Development - XVIII International Social Congress (ISC-2018). Economic and Social Development: Book of Proceedings, 741–752.
Romero M., Madera, A., y Betancur Rojas, L. Y. (2022). Revisión sistemática sobre la aplicación de proyectos de responsabilidad social empresarial en salud en Colombia y Suramérica de 2011 a 2020. Investigación y Desarrollo, 30(2), 306-326. https://doi.org/10.14482/indes.30.2.658.401
Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588-597. https://doi.org/10.1002/csr.1705
Rout, P.R., Verma, A.K., Bhunia, P., Surampalli, R.Y., Zhang, T.C., Tyagi, R.D., Brar, S.K. and Goyal, M.K. (2020). Introduction to Sustainability and Sustainable Development. In R. Surampalli, T. Zhang, M.K. Goyal, S. Brar and R. Tyag (ed.) Sustainability: Fundamentals and Applications, pp. 3-19. https://doi.org/10.1002/9781119434016.ch1
Rubio-Mozos, E., García-Muiña, F. E., & Fuentes-Moraleda, L. (2019). Rethinking 21st-century businesses: An approach to fourth sector SMEs in their transition to a sustainable model committed to SDGs. Sustainability, 11(20), 5569. https://doi.org/10.3390/su11205569
Sachs, J. D. (2012). From millennium development goals to sustainable development goals. The Lancet, 379(9832), 2206–2211. https://doi.org/10.1016/S0140-6736(12)60685-0
Schaltegger, S., Lüdeke-Freund, F., Hansen, E. (2012). Business cases for sustainability: the role of business model innovation for corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2), 95e119. https://doi.org/10.1504/IJISD.2012.046944
Scheyvens, R., Banks, G., & Hughes, E. (2016). The Private Sector and the SDGs: The Need to Move beyond “Business as Usual”. Sustainable Development, 24, 371-382. https://doi.org/10.1002/sd.1623
Schneider, S., & Clauß, T. (2020). Business models for sustainability: Choices and consequences. Organization & Environment, 33(3), 384-407. https://doi.org/10.1177/1086026619854
Šebestová, J., & Sroka, W. (2020). Sustainable development goals and SME decisions: The Czech Republic vs. Poland. Journal of Eastern European and Central Asian Research, 7(1), 39–50. https://doi.org/10.15549/jeecar.v7i1.418
Shi, L., Han, L., Yang, F., & Gao, L. (2019). The evolution of sustainable development theory: Types, goals, and research prospects. Sustainability, 11(24), 7158. https://doi.org/10.3390/su11247158
Sinha, B. K., y Mollah, M. N. H. (Ed.). (2021). Data Science and SDGs. Springer Singapore. https://doi.org/10.1007/978-981-16-1919-9
Smith, H., Discetti, R., Bellucci, M., & Acuti, D. (2022). SMEs engagement with the Sustainable Development Goals: A power perspective. Journal of Business Research, 149, 112-122. https://doi.org/10.1016/j.jbusres.2022.05.021
Snodgrass, D.R. & Biggs, T. (1996). Industrialization and the Small Firm: Patterns and Policies. International Center for Economic Growth, Harvard Institute for International Development.
Snodgrass, D.R. & Winkler, J.P. (2004). Enterprise Growth Initiatives: Strategic Directions and Options. Development Alternatives, Maryland.
Song, L., Zhan, X., Zhang, H., Xu, M., Liu, J., & Zheng, C. (2022). How much is global business sectors contributing to sustainable development goals? Sustainable Horizons, 1. https://doi.org/10.1016/j.horiz.2022.100012
Sopac (s.f). SDG reporting Guide. https://acortar.link/EDgwW4
S & P Global. (2018). Discovering Business Value in the United Nations Sustainable Development Goals (SDGs): Insights from the Inaugural Application of the Trucost SDG Evaluation Tool. https://www.spglobal.com/marketintelligence/en/documents/discovering-business-value-in-the-sdgs-12.11.18.pdf
United Nations Department of Economic and Social Affairs (UN DESA) and United Nations Development Programme (UNDP). (2020). What is ‘good practice’? A framework to analyse the quality of stakeholder engagement in implementation and follow‐up of the 2030 agenda. https://sdgs.un.org/sites/default/files/2021-11/UNDP-UNDESA-Stakeholder-Engagement-en.pdf
Van Tulder, R., Rodrigues, S. B., Mirza, H., & Sexsmith, K. (2021). The UN’s sustainable development goals: can multinational enterprises lead the decade of action? Journal of International Business Policy, 4, 1-21. https://doi.org/10.1057/s42214-020-00095-1
Van Zanten, J. A., & Van Tulder, R. (2021). Improving companies' impacts on sustainable development: A nexus approach to the SDGS. Business Strategy and the Environment, 30(8), 3703-3720. https://doi.org/10.1002/bse.2835
Verboven, H., & Vanherck, L. (2016). The sustainability paradox of the sharing economy. Sustainability Nexus Forum, (24)2, 303-314. https://doi.org/10.1007/s00550-016-0410-y
Zhan, J.X. & Santos-Paulino, A.U. (2021). Investing in the Sustainable Development Goals: Mobilization, channeling, and impact. Journal Internacional Bussiness Policy 4, 166–183. https://doi.org/10.1057/s42214-020-00093-3
##plugins.themes.themeTen.article.sidebar##
Publicado
jun 26, 2025
##plugins.themes.themeTen.article.details##
Cómo citar
Hoyos Bravo , A., Gutiérrez González, S., & González, M. F. (2025). Aporte de las empresas a los Objetivos de Desarrollo Sostenible (ODS). Desarrollo Gerencial, 17(1), 1–30. https://doi.org/10.17081/dege.17.1.7679
Sección
Dossier monográfico "Sostenibilidad e Innovación"
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Una vez aceptado el artículo para su publicación, el/la autor/a (es) traspasa los derechos de copyright a la revista Desarrollo Gerencial.