Journal
ORGANIZATION & ENVIRONMENT
Volume 33, Issue 4, Pages 511-533Publisher
SAGE PUBLICATIONS INC
DOI: 10.1177/1086026619899795
Keywords
corporate social responsibility (CSR); business strategy and the environment; environmental performance; environmental standards and laws; environmental; governance and regulation; socially responsible investing; environmental governance and regulation; sustainability disclosure and reporting; corporate sustainability; sustainable development; sustainable development goals (SDGs)
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The 17 UN Sustainable Development Goals (SDGs) have created a framework for environmental and social impacts, which institutional investors and corporations are using to guide resource allocation or highlight SDG-aligned investments already in place. We argue that the SDGs have clarified certain elements predominantly missing or implicit in many environmental, social, and governance (ESG) standards, specifically focusing on companies' E and S externalities. Methodologically, we analyze how health care companies contribute to SDG 3 on health and well-being as a case, mapping the goal's targets to the Sustainability Accounting Standard Board's (SASB's) 30 generic ESG issues and considering both financially material and immaterial ESG issues, based on SASB. Using an innovative data set, we highlight where private sector firms contribute to SDG impacts and where their financial priorities might lie. Where firms are either not contributing or perhaps unable to, we point to the need for public sector activities.
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