Evaluation of business alignment with the sustainable development goals: Proposal and application of an indicator in the context of fluminense companies

Abstract

The paper presents a proposal for an indicator to analyze business alignment with the Sustainable Development Goals (SDGs). The theoretical framework is based on the expression of the current social and environmental crisis as a context for both the emergence of global sustainable development agendas and the questioning of the companies' role in this process. The research, of an exploratory and descriptive nature, resorted to bibliographic review and documentary research as methods. The SDG Compass tool was the main technical reference for creating the indicator to assess alignment with the SDGs, which was applied to a sample of companies in the state of Rio de Janeiro. Sustainability reports and other sources officially published by 97 companies in the state were researched and the results revealed a panorama of low alignment of the private sector with the SDGs, in addition to a pattern of action more concentrated on declaration of commitments and reporting in recognized international formats, but less consistent in the dimensions of prioritization, goals and integration of the SDGs in business activities. With the deadline approaching, it is necessary to explore the companies' potential and accelerate their involvement as a way to leverage achievement of the 2030 Agenda in terms of the SDGs.