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Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] BRQ Business Research Quarterly [ISSN:] 2340-9444 [Volume:] 26 [Issue:] 1 [Year:] 2023 [Pages:] 2-10
Verlag: 
Sage Publishing, London
Zusammenfassung: 
In this essay, we connect the United Nations' Sustainable Development Goals (SDGs)-an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030-to firm-level sustainability and Environmental, Social, and Governance (ESG) factors. In doing so, we highlight the importance of connecting the SDGs with the concept of double materiality-stakeholder materiality and financial materiality. Our assessment helps businesses navigate the intricate sustainability space and understand the ways in which their sustainability interventions can help solve the ESG grand challenges encapsulated in the SDGs. We conclude the article by introducing the five research articles that are part of the special issue "Our house is on fire! The role of business in achieving the Sustainable Development Goals" and suggesting a path for the future that revolves around creating standardized "sustainability balance sheets" in business.
Schlagwörter: 
double materiality
ESG
financial materiality
grand challenges
stakeholder materiality
Sustainability
Sustainable Development Goals
JEL: 
M14
M20
Q50
Q56
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