THE ROLE OF BUSINESS IN GLOBAL SUSTAINABILITY TRANSFORMATIONS
The Sustainable Development Goals (SDGs), also known as the Global Goals, were adopted by all United Nations Member States in 2015 as a universal call to action to end poverty, protect the planet, and ensure that all people enjoy peace and prosperity by 2030. The 17 Sustainable Development Goals and 169 targets demonstrate the scale and ambition of the Agenda 2030 (Figure 2.1). The SDGs are the first Global Goals that are targeted at all nations in the world – compared to their predecessors Millennium Development Goals (MDGs) that were designed mainly for developing nations. The goals are intended to be treated as universal but also indivisible. The principle of indivisibility means that the implementation of the Agenda 2030 should be based on integrated approaches rather than on siloed knowledge and policy-making (Bennich et al. 2020). Compared to MDGs, SDGs are more inclusive in thinking of where sustainable development’ should take place. First, they acknowledge the importance of context for considerations of poverty and the experiences of people living in poverty. Second, they concern the expansion of environmental considerations to reflect the responsibility of the richer nations and repositioning of the global development agenda away from the economically poorest countries of the world (Willis, 2016). However, SDGs have been targeted with criticism too. There has been concern that the targets included in the SDGs are not the right ones: it has been suggested that in economic terms, efforts to achieve some of the targets would be ‘poor value for money’ and they should be changed or dropped entirely (Lomborg, 2014). Furthermore, the agenda has been criticised for not being able to enhance human rights or to reduce gender inequalities in Africa (Struckmann, 2018). Studies of corporate reporting on SDGs point out that there is too little information on corporate policies targeted at eliminating corruption and action to protect human rights (Tsalis et al., 2020). More importantly, some
authors are concerned that SDGs are more representative of ‘weak sustainability’, which assumes full substitutability of foregone resources with higher income, and do not sufficiently address ‘strong sustainability’ (also discussed in Chapter 12), that calls for drastic limitations in the use of physical resources (Spangenberg, 2017). Despite these issues, the SDGs now stand as new global development goals agreed to by world leaders and therefore represent a beacon for business activities.
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