The Sustainable Development Goals as drivers for Corporate Responsibility and Sustainable Investment?

Master's Thesis from the year 2018 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, Zeppelin University Friedrichshafen (Leadership Excellence Institute), language: English, abstract: The integration process of the Sustainable Development Goals into corporate governance structures, management activities and reporting frameworks as well as investment strategies, ratings and products constitutes the core of this paper. Here, four hypotheses are derived from the foundations and critical reflections of Corporate Responsibility and Sustainable Investment which are tested in seven expert interviews.

The Sustainable Development Goals reopen the debate on how economic and financial actors should fulfill their social responsibility towards people, planet, prosperity, peace and partnership. While the operationalization of Corporate Responsibility and Sustainable Investment have often served as risk and reputation management in the past, the Sustainable Development Goals now call for social impact and innovation management. As a result, the perspective shifts from the question of how the wider world affects business and financial activities to the question of how business and financial activities affect the wider world. However, the integration of the Sustainable Development Goals is still at an early stage and their driving force for Corporate Responsibility and Sustainable Investment depends on various conditions, obstacles and friction points.