This article aims to explore the role integrated thinking and reporting in fostering the integration of the UN Sustainable Development Goals (SDGs) within companies’ strategies and business models. After reviewing the literature on SDGs integrated thinking and reporting, we draw on the experience of ENI and City Developments Limited (CDL) to shed the light on the potential advantages that organizations can obtain by leveraging on the interconnections between SDGs, capitals and strategy execution. In particular, we find that both integrated thinking and SDGs can support organisations in allocating capitals, prioritizing activities and developing a clear and successful strategy towards a better and holistic approach to sustainable development and value creation.

Integrating sustainable development goals within companies’ decision-making process. The role of integrated thinking and reporting

maria federica izzo
2019-01-01

Abstract

This article aims to explore the role integrated thinking and reporting in fostering the integration of the UN Sustainable Development Goals (SDGs) within companies’ strategies and business models. After reviewing the literature on SDGs integrated thinking and reporting, we draw on the experience of ENI and City Developments Limited (CDL) to shed the light on the potential advantages that organizations can obtain by leveraging on the interconnections between SDGs, capitals and strategy execution. In particular, we find that both integrated thinking and SDGs can support organisations in allocating capitals, prioritizing activities and developing a clear and successful strategy towards a better and holistic approach to sustainable development and value creation.
2019
Integrated Reporting
Integrated Thinking
Sustainable Development Goals
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.12078/5716
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