Table 2. Main findings of clustered...

Table 2.

Main findings of clustered literature

Cluster	Main findings
1. Politics and policy in SDG integration	• Influence of politics and critique of neoliberal policies and growth-driven strategies (Hall, 2019; Mio et al., 2020)
	• Need for better and tailored policies (Bhatt et al., 2020; Centobelli et al., 2020; Monteiro et al., 2019)
	• Most policies are based on the concept of “weak sustainability” rather than “strong sustainability” (Tost et al., 2018)
	• Broader sustainability knowledge, including community involvement and human perspectives (Bhatt et al., 2020; Hall, 2019; Monteiro et al., 2019)
	• Interest of stakeholders in companies’ sustainability (Pizzi et al., 2020a, 2020b; Silva, 2021)
	• The importance of businesses’ contribution to SDGs and the focus of research on companies’ strategies (Mio et al., 2020; Pizzi et al., 2020a, 2020b)
	• Need for a better alignment between companies and SDGs (Bhatt et al., 2020)
	• The importance of innovation and emerging technologies (Bhatt et al., 2020; Bogers et al., 2020; Centobelli et al., 2020; Pizzi et al., 2020a, 2020b)
	• Different countries’ cultures influence companies’ sustainability (Bogers et al., 2020)
	• Companies’ efforts are more symbolic than substantive, so there is a need for business model changes (Bogers et al., 2020; Silva, 2021)
	• Different solutions to address SDGs based on the industry (Bhatt et al., 2020; Centobelli et al., 2020)
	• Possibility to measure SDGs through ESG scores (Khaled et al., 2021)
2. Innovation, technology and entrepreneurship	• Country technology and innovation are not drivers for SDG reporting (Rosati and Faria, 2019b)
	• Innovation is paramount to achieving SDGs and can foster cross-sector collaboration (Bogers et al., 2020; Schaltegger et al., 2018; Wang et al., 2020)
	• Multilateral cooperation, fair relationships and knowledge sharing in a supply chain foster green innovation (Zhou et al., 2020)
	• Intellectual capital is central to shaping innovative decisions to address sustainability (Alvino et al., 2021)
	• The sustainable energy transition is central to achieving all SDGs (Ali Shah et al., 2021)
	• Sharing platforms may have a positive effect on SDGs, while collaborative platforms could be detrimental to SDGs (Gössling and Hall, 2019)
	• Entrepreneurship is a driver to achieving SDGs (Horne et al., 2020)
	• Horizontal and vertical collaborative entrepreneurship is a driver to address SDGs (Schaltegger et al., 2018)
	• Values of companies and employees can help engage in SDGs (Fleming et al., 2017)
3. Transforming business models for sustainability	• Need for business models that integrate sustainability in their core (Bocken and Short, 2021; Moldavska and Welo, 2019; Naidoo and Gasparatos, 2018)
	• Profitability, environmental policies and stakeholder pressure are the main drivers of adopting sustainability strategies (Naidoo and Gasparatos, 2018)
	• Sustainability must be seen by companies as directed change (Moldavska and Welo, 2019)
	• Circular economy practices are effective tools for achieving several SDGs (Schroeder et al., 2019)
	• Companies are recognising the importance of environmental sustainability (Gunawan et al., 2020)
	• Renewable energy, securitisation and fair distribution of energy are fundamental to reach sustainability (Ali Shah et al., 2021)
	• Need for an integrated approach, considering there could be no trade-off between different SDGs (Hall, 2019; van Vuuren et al., 2015)
	• Need for a change in the managerial approach, going beyond market-driven strategies (Hall, 2019)
	• Robust policy frameworks to mitigate the negative impacts of positive actions for SDGs must be in place (Aust et al., 2020)
4. Sustainable operations and supply chains	• Integrating GRI guidelines with SDGs helps with operational issues (Tsalis et al., 2020)
	• Companies can enhance sustainability through transparency and transformation strategies (Silva, 2021)
	• Intellectual capital drives internal operations’ sustainability (Alvino et al., 2021)
	• The main retail sector strategies include energy management, GHG emissions reduction, integrated waste management and water conservation (Naidoo and Gasparatos, 2018)
	• Sustainable manufacturing should be based on six paradigms: capability development for environmental management, lean practices and environmental management, environmental management and firm performance, integrating lean and green practices, green supply chain management and sustainability (Bhatt et al., 2020)
	• Corporate sustainability should be assessed by following criteria for sustainable manufacturing and a sustainable world, based on SDGs (Moldavska and Welo, 2019)
	• Green practices in firms boost supply chain green practices (Centobelli et al., 2020)
	• Logisticserviceprovidersarekeyforgreensupplychains(Centobelli et al., 2020)
	• To achieve SDGs in the fashion industry, the following practices are paramount: sustainable fashion supply chain management, sustainable design, sustainable dyeing, sustainable production, sustainable retailing and consumption, sustainable sourcing, reverse activities and closed-loop supply chain and life cycle assessment (Cai and Choi, 2020)
	• Open innovation and multilateral collaboration in supply chains are paramount for sustainability (Bogers et al., 2020; Zhou et al., 2020)
5. Stakeholder engagement and competitive advantage	• There is a positive relationship between sustainability and company reputation across stakeholders (Gomez-Trujillo et al., 2020)
	• Including stakeholders in CSR activities helps achieve a balance between SDG implementation and cost management (Lu et al., 2021)
	• Transparent reporting is a way to foster dialogue with stakeholders and develop sustainability strategies (Gomez-Trujillo et al., 2020; Lu et al., 2021; Tsalis et al., 2020)
	• Stakeholder engagement enhances the environmental focus of retail companies (Naidoo and Gasparatos, 2018)
	• CSR activities positively impact societal well-being, by addressing community problems and the achievement of SDGs (Gunawan et al., 2020)
	• CSR and circular economy can tackle sustainability issues presented by stakeholders while increasing brand preference, employee loyalty and investor interest (Morea et al., 2021)
	• Islamic banking principles could offer valuable lessons for advancing SDGs (Jan et al., 2021)
	• Stakeholder engagement, including government, NGOs and local communities, contributes to collaboration, coordination and adoption of sustainability strategies in supply chains (Nayal et al., 2022)
	• Organisations that embrace collaborative strategies are better positioned to achieve sustainable outcomes (Khaled et al., 2021)
	• The sharing economy can contribute positively to SDGs, while there is a need for policies contrasting the negative effects of the collaborative economy (Gössling and Hall, 2019)
6. Corporate reporting practices	• Organisations based in nations highly susceptibletoclimatechange,highCSRlevels,investmentintertiaryeducation,permissive,egalitarian,short-term-focused,individualistic,withfewermarketcoordinationlawsandweakeremploymentprotectionreportmoreonSDGs (Rosati and Faria, 2019b)
	• Larger companies tend to report more on SDGs, as well as those committed to UNGC and CDP (Rosati and Faria, 2019a; van der Waal and Thijssens, 2020)
	• There is a positive relationship between young board directors and SDG disclosure, and a weakly significant one between female participation in boards and SDG disclosure (Rosati and Faria, 2019a)
	• SDG disclosure is mainly driven by image considerations (Emma and Jennifer, 2021; Heras-Saizarbitoria et al., 2022; van der Waal and Thijssens, 2020)
	• In controversial sectors SDG reporting has a positive influence on firm performance (Emma and Jennifer, 2021)
	• There is a low quality of reporting (Heras-Saizarbitoria et al., 2022; Tsalis et al., 2020)
	• SDG reporting should be more regulated, follow the materiality guideline and include stakeholders (Heras-Saizarbitoria et al., 2022)
	• Need for substantive rather than symbolic reporting, which could be considered “SDG-washing” (Heras-Saizarbitoria et al., 2022; van Vuuren et al., 2015)
	• SDG reporting can be classified into conciliatory, stimulation, transparency and transformation. The latter two are the most effective in contributing to SDGs (Silva, 2021)
	• Sustainability reporting is a tool for accountability and transparency (Tsalis et al., 2020)
	• GRI guidelines integrated with SDGs aid reporting (Heras-Saizarbitoria et al., 2022; Tsalis et al., 2020)
	• SDGs may be implemented with education, information, innovation, implementation and monitoring (Gusmão Caiado et al., 2018)
	• A sustainability assessment could be made by using three modules: organisational module, criteria for sustainable manufacturing and criteria for a sustainable world (Moldavska and Welo, 2019)
	• Need for additional policies to drive substantive change (van Vuuren et al., 2015)

Cluster	Main findings
1. Politics and policy in SDG integration	• Influence of politics and critique of neoliberal policies and growth-driven strategies (Hall, 2019; Mio et al., 2020)
	• Need for better and tailored policies (Bhatt et al., 2020; Centobelli et al., 2020; Monteiro et al., 2019)
	• Most policies are based on the concept of “weak sustainability” rather than “strong sustainability” (Tost et al., 2018)
	• Broader sustainability knowledge, including community involvement and human perspectives (Bhatt et al., 2020; Hall, 2019; Monteiro et al., 2019)
	• Interest of stakeholders in companies’ sustainability (Pizzi et al., 2020a, 2020b; Silva, 2021)
	• The importance of businesses’ contribution to SDGs and the focus of research on companies’ strategies (Mio et al., 2020; Pizzi et al., 2020a, 2020b)
	• Need for a better alignment between companies and SDGs (Bhatt et al., 2020)
	• The importance of innovation and emerging technologies (Bhatt et al., 2020; Bogers et al., 2020; Centobelli et al., 2020; Pizzi et al., 2020a, 2020b)
	• Different countries’ cultures influence companies’ sustainability (Bogers et al., 2020)
	• Companies’ efforts are more symbolic than substantive, so there is a need for business model changes (Bogers et al., 2020; Silva, 2021)
	• Different solutions to address SDGs based on the industry (Bhatt et al., 2020; Centobelli et al., 2020)
	• Possibility to measure SDGs through ESG scores (Khaled et al., 2021)
2. Innovation, technology and entrepreneurship	• Country technology and innovation are not drivers for SDG reporting (Rosati and Faria, 2019b)
	• Innovation is paramount to achieving SDGs and can foster cross-sector collaboration (Bogers et al., 2020; Schaltegger et al., 2018; Wang et al., 2020)
	• Multilateral cooperation, fair relationships and knowledge sharing in a supply chain foster green innovation (Zhou et al., 2020)
	• Intellectual capital is central to shaping innovative decisions to address sustainability (Alvino et al., 2021)
	• The sustainable energy transition is central to achieving all SDGs (Ali Shah et al., 2021)
	• Sharing platforms may have a positive effect on SDGs, while collaborative platforms could be detrimental to SDGs (Gössling and Hall, 2019)
	• Entrepreneurship is a driver to achieving SDGs (Horne et al., 2020)
	• Horizontal and vertical collaborative entrepreneurship is a driver to address SDGs (Schaltegger et al., 2018)
	• Values of companies and employees can help engage in SDGs (Fleming et al., 2017)
3. Transforming business models for sustainability	• Need for business models that integrate sustainability in their core (Bocken and Short, 2021; Moldavska and Welo, 2019; Naidoo and Gasparatos, 2018)
	• Profitability, environmental policies and stakeholder pressure are the main drivers of adopting sustainability strategies (Naidoo and Gasparatos, 2018)
	• Sustainability must be seen by companies as directed change (Moldavska and Welo, 2019)
	• Circular economy practices are effective tools for achieving several SDGs (Schroeder et al., 2019)
	• Companies are recognising the importance of environmental sustainability (Gunawan et al., 2020)
	• Renewable energy, securitisation and fair distribution of energy are fundamental to reach sustainability (Ali Shah et al., 2021)
	• Need for an integrated approach, considering there could be no trade-off between different SDGs (Hall, 2019; van Vuuren et al., 2015)
	• Need for a change in the managerial approach, going beyond market-driven strategies (Hall, 2019)
	• Robust policy frameworks to mitigate the negative impacts of positive actions for SDGs must be in place (Aust et al., 2020)
4. Sustainable operations and supply chains	• Integrating GRI guidelines with SDGs helps with operational issues (Tsalis et al., 2020)
	• Companies can enhance sustainability through transparency and transformation strategies (Silva, 2021)
	• Intellectual capital drives internal operations’ sustainability (Alvino et al., 2021)
	• The main retail sector strategies include energy management, GHG emissions reduction, integrated waste management and water conservation (Naidoo and Gasparatos, 2018)
	• Sustainable manufacturing should be based on six paradigms: capability development for environmental management, lean practices and environmental management, environmental management and firm performance, integrating lean and green practices, green supply chain management and sustainability (Bhatt et al., 2020)
	• Corporate sustainability should be assessed by following criteria for sustainable manufacturing and a sustainable world, based on SDGs (Moldavska and Welo, 2019)
	• Green practices in firms boost supply chain green practices (Centobelli et al., 2020)
	• Logisticserviceprovidersarekeyforgreensupplychains(Centobelli et al., 2020)
	• To achieve SDGs in the fashion industry, the following practices are paramount: sustainable fashion supply chain management, sustainable design, sustainable dyeing, sustainable production, sustainable retailing and consumption, sustainable sourcing, reverse activities and closed-loop supply chain and life cycle assessment (Cai and Choi, 2020)
	• Open innovation and multilateral collaboration in supply chains are paramount for sustainability (Bogers et al., 2020; Zhou et al., 2020)
5. Stakeholder engagement and competitive advantage	• There is a positive relationship between sustainability and company reputation across stakeholders (Gomez-Trujillo et al., 2020)
	• Including stakeholders in CSR activities helps achieve a balance between SDG implementation and cost management (Lu et al., 2021)
	• Transparent reporting is a way to foster dialogue with stakeholders and develop sustainability strategies (Gomez-Trujillo et al., 2020; Lu et al., 2021; Tsalis et al., 2020)
	• Stakeholder engagement enhances the environmental focus of retail companies (Naidoo and Gasparatos, 2018)
	• CSR activities positively impact societal well-being, by addressing community problems and the achievement of SDGs (Gunawan et al., 2020)
	• CSR and circular economy can tackle sustainability issues presented by stakeholders while increasing brand preference, employee loyalty and investor interest (Morea et al., 2021)
	• Islamic banking principles could offer valuable lessons for advancing SDGs (Jan et al., 2021)
	• Stakeholder engagement, including government, NGOs and local communities, contributes to collaboration, coordination and adoption of sustainability strategies in supply chains (Nayal et al., 2022)
	• Organisations that embrace collaborative strategies are better positioned to achieve sustainable outcomes (Khaled et al., 2021)
	• The sharing economy can contribute positively to SDGs, while there is a need for policies contrasting the negative effects of the collaborative economy (Gössling and Hall, 2019)
6. Corporate reporting practices	• Organisations based in nations highly susceptibletoclimatechange,highCSRlevels,investmentintertiaryeducation,permissive,egalitarian,short-term-focused,individualistic,withfewermarketcoordinationlawsandweakeremploymentprotectionreportmoreonSDGs (Rosati and Faria, 2019b)
	• Larger companies tend to report more on SDGs, as well as those committed to UNGC and CDP (Rosati and Faria, 2019a; van der Waal and Thijssens, 2020)
	• There is a positive relationship between young board directors and SDG disclosure, and a weakly significant one between female participation in boards and SDG disclosure (Rosati and Faria, 2019a)
	• SDG disclosure is mainly driven by image considerations (Emma and Jennifer, 2021; Heras-Saizarbitoria et al., 2022; van der Waal and Thijssens, 2020)
	• In controversial sectors SDG reporting has a positive influence on firm performance (Emma and Jennifer, 2021)
	• There is a low quality of reporting (Heras-Saizarbitoria et al., 2022; Tsalis et al., 2020)
	• SDG reporting should be more regulated, follow the materiality guideline and include stakeholders (Heras-Saizarbitoria et al., 2022)
	• Need for substantive rather than symbolic reporting, which could be considered “SDG-washing” (Heras-Saizarbitoria et al., 2022; van Vuuren et al., 2015)
	• SDG reporting can be classified into conciliatory, stimulation, transparency and transformation. The latter two are the most effective in contributing to SDGs (Silva, 2021)
	• Sustainability reporting is a tool for accountability and transparency (Tsalis et al., 2020)
	• GRI guidelines integrated with SDGs aid reporting (Heras-Saizarbitoria et al., 2022; Tsalis et al., 2020)
	• SDGs may be implemented with education, information, innovation, implementation and monitoring (Gusmão Caiado et al., 2018)
	• A sustainability assessment could be made by using three modules: organisational module, criteria for sustainable manufacturing and criteria for a sustainable world (Moldavska and Welo, 2019)
	• Need for additional policies to drive substantive change (van Vuuren et al., 2015)

Source(s): Authors’ own work

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