A Drivers Framework of Organizational SDG Engagement

This paper constitutes a theoretical reflection on organizational engagement with the Sustainable Development Goals (SDGs). Despite the widespread adoption of such engagements, a precise definition and positioning of organizational SDG engagement are lacking in the literature. This gap also extends to the underlying motivations driving organizations to actively engage with the SDGs. To address these, this study aims to achieve two key objectives. Firstly, it seeks to establish a foundational understanding by defining and delineating the concept of organizational SDG engagement, recognizing its distinctiveness from Corporate Sustainability (CS) and Corporate Social Responsibility (CSR). Secondly, leveraging existing literature on CS and CSR, we propose a comprehensive driver framework for organizational SDG engagement. This framework underscores morality, efficiency, and legitimacy as primary drivers. The overarching goal of this reflective paper is, therefore, to enhance the theoretical comprehension of organizational SDG engagement by applying and integrating existing literature into the conceptual framework.