Sustainable Development Goals (SDGS) As A Framework For Corporate Social Responsibility (CSR)

sustainability
Article
Sustainable Development Goals (SDGs) as a Framework for
Corporate Social Responsibility (CSR)
Niloufar Fallah Shayan 1, * , Nasrin Mohabbati-Kalejahi 2 , Sepideh Alavi 2 and Mohammad Ali Zahed 3
1 Department of Business Administration, Shahid Beheshti University, Tehran 1983969411, Iran

2 Department of Information and Decision Sciences, Jack H. Brown College of Business and Public
Administration, California State University, San Bernardino, CA 92407, USA;
[email protected] (N.M.-K.); [email protected] (S.A.)
3 Faculty of Biological Sciences, Kharazmi University, Tehran 3197937551, Iran; [email protected]
* Correspondence: [email protected]; Tel.: +98-9129-516-994
Abstract: Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades.
Still, most corporations lack an integrated framework to develop a strategic, balanced, and effective
approach to achieving excellence in CSR. Considering the world’s critical situation during the
COVID-19 pandemic, such a framework is even more crucial now. We suggest subsuming CRS
categories under Sustainable Development Goals (SDGs) be used and that they subsume CSR
categories since SDGs are a comprehensive agenda designed for the whole planet. This study
presents a new CSR drivers model and a novel comprehensive CSR model. Then, it highlights the
advantages of integrating CSR and SDGs in a new framework. The proposed framework benefits
from both CSR and SDGs, addresses current and future needs, and offers a better roadmap with more

measurable outcomes.

Citation: Fallah Shayan, N.; Keywords: Corporate Social Responsibility; Sustainable Development Goals; business sustainability;
Mohabbati-Kalejahi, N.; Alavi, S.; comprehensive CSR model; CSR drivers model
Zahed, M.A. Sustainable
Development Goals (SDGs) as a
Framework for Corporate Social
Responsibility (CSR). Sustainability 1. Introduction
2022, 14, 1222. https://doi.org/
Businesses create new jobs and produce wealth. But if they fail to act responsibly, they
10.3390/su14031222
can also pose a threat to society and the environment. Corporate Social Responsibility (CSR)
Academic Editor: Andrea can mitigate corporate damage by encouraging socially responsible, and environmentally-
Appolloni friendly, actions [1]. A CSR plan establishes a strategy to support socio-economic and
Received: 10 December 2021
environmental sustainability through management and stakeholder involvement [2]. An
Accepted: 13 January 2022 increasingly populated planet struggling with massive climate change problems provides
Published: 21 January 2022 evidence of why businesses should not engage in CSR from a solely local context since
they exist within an interconnected world. Short-term corporate actions have irrefutable
Publisher’s Note: MDPI stays neutral
impacts on the environment, society, and economy which is why the long-term perspective
with regard to jurisdictional claims in
of CSR is important for the health of the planet.
published maps and institutional affil-
The current pandemic of COVID-19 has highlighted the significance of CSR. Humans
iations.
are now more aware than ever of how connected everyone is around the globe, and how
irresponsible action can wreak havoc for all. The Coronavirus began with just one person,
spread through global travel and product transports, and in less than a year, it spread to
Copyright: © 2022 by the authors. nearly every country [3]. Social life has changed since the COVID-19 outbreak. The global
Licensee MDPI, Basel, Switzerland. stock market fluctuation, the quarantine measures, and social distancing were just some of
This article is an open access article the effects. Businesses are negatively impacted by the Corona Virus [4] such as temporary
distributed under the terms and or permanent closures, layoffs [5], and cash flow constraints [6]. Such unexpected changes
conditions of the Creative Commons in the world highlight the importance of CSR. It could motivate companies to revise their
Attribution (CC BY) license (https:// approach to social responsibility, realizing that a simple mistake or irresponsible action
creativecommons.org/licenses/by/ would have a major impact worldwide. Meanwhile, corporations recognize the need to
4.0/).
Sustainability 2022, 14, 1222. https://doi.org/10.3390/su14031222 https://www.mdpi.com/journal/sustainability

Sustainability 2022, 14, 1222 2 of 27
equip themselves with risk and emergency management tools for their own benefit as well
as that of their society [7].
CSR played a huge role in the business world even before the start of the pandemic.
Corporations have invested in socially responsible plans out of ethical and philanthropic
purposes or financial ones for years. But not many of these plans were systematically
designed. Each company scanned their society’s issues and challenges, picked one or a few
of the matters based on their own limited knowledge, and tried to make a small difference
in a localized context. Most companies did not have the facilities to properly measure the
final effects of their contributions. A well-designed framework, the most comprehensive
one in the world, is proposed in this study to help companies structure their CSR plans.
This framework is the SDGs mapped out by the United Nations (UN).
According to the United Nations [8], Sustainable Development is “the development
which meets the needs of the present without compromising the ability of future generations
to meet their own needs”. SDGs consist of 17 goals, as illustrated in Tabe-2, over the period
of 2015–2030. Individuals, communities, small businesses, and large corporations all
benefit from the SDGs [9]. Global experts’ knowledge and the opinions of governments,
organizations, institutions, as well as the voices of millions of people were used to establish
the SDGs. The 17 Sustainable Development goals are an ideal framework for CSR plans.
In addition to addressing the same general purpose as CSR, which is the wellbeing of
society, SDGs are based on the problems of the current and future world. The SDGs receive
funding every year, and their impact has been substantial. The SDGs are already widely
known and globally recognized, making this course of action an immediate opportunity.
This study demonstrates how SDGs as a framework for CSR will benefit people, the
planet, and corporations themselves. Additionally, the SDGs serve as a basis for the Global
Reporting Initiative (GRI), the Community Development Program (CDP), the International
Integrated Reporting Council (IIRC), and the Climate Disclosure Standards Board (CDSP).
Corporations’ contributions to the SDGs are disclosed by these institutions. Furthermore,
these five standard-setting institutions have formally agreed to work together to develop a
comprehensive report on corporate sustainability and corporate responsibility in September
2020 [10], that enhances CSR communication of firms if they are SDG-related.
This study offers a new perspective on CSR implementation: a perspective that results
in worldwide and sustainable impacts. We first investigate CSR drivers in a way that
no one has done before, and suggest CSR benefits for corporations on the basis of recent
literature reviews then introduce a new model for CSR that integrates previous models
and also adds new dimensions. Second, we introduce the SDGs and discuss their status
and significant progress around the world based on the United Nations’ annual reports.
Finally, we discuss all 17 goals of the SDGs from the perspective of how they can benefit
corporations, and propose our comprehensive framework for CSR implementation based
on the SDGs.
2. Corporate Social Responsibility

Corporate Social Responsibility was formulated as a cohesive concept in the 1950s and
expanded in the 1960s [11]. The debate was whether corporations should go beyond their
own shareholders’ value to support society’s needs, or such effort was beyond corporations’
responsibilities. To be effective, CSR must combine theory with practice. Fortunately,
since the 1960s, both corporations and researchers have played a huge role in developing
CSR [12].
CSR has a close relationship with a variety of terms and concepts that have evolved
over time: Corporate sustainability [13], corporate citizenship [14], corporate responsibil-
ity [15], corporate social performance [16] corporate reputation [17,18], business ethics [19]
and corporate philanthropy [20]. This article, however, will focus on the original concept.
Currently, the Coronavirus pandemic has highlighted the importance of businesses
CSR strategies. In response to the crisis, some corporations remained loyal to their un-
derstanding of ethics, some “stepped up” and helped their society with all the means
Sustainability 2022, 13, x FOR PEER REVIEW 3 of 27
Currently, the Coronavirus pandemic has highlighted the importance of businesses

Sustainability 2022, 14, 1222 CSR strategies. In response to the crisis, some corporations remained loyal to their under- 3 of 27
standing of ethics, some “stepped up” and helped their society with all the means at their
disposal, while some others took advantage of the situation and tried to gain short-term
benefits [21]. The long-term consequences of such short-term profit-taking, however, can
at their disposal, while some others took advantage of the situation and tried to gain
lead to reputation damage, or even worse, missing out on opportunities to improve their
short-term benefits [21]. The long-term consequences of such short-term profit-taking,
public image and credibility. Through the pandemic corporations have been forced to
however, can lead to reputation damage, or even worse, missing out on opportunities to
choose between
improve their publichelping
image society or focusingThrough
and credibility. on theirthe
survival.
pandemic Some companieshave
corporations havebeen
cho-
sen to use SDGs as a guideline in order to create a balance between
forced to choose between helping society or focusing on their survival. Some companies their own interests
and society’s
have chosen towellbeing
use SDGs[22]. as aSome examples
guideline would
in order be investments
to create that generate
a balance between their stock
own
returns [23,24] or investments in COVID-19 protection, prevention,
interests and society’s wellbeing [22]. Some examples would be investments that generate treatment and reha-
bilitation
stock [25] [23,24]
returns to offsetorthe economic and
investments health-related
in COVID-19 impacts
protection, of COVID.treatment and
prevention,
rehabilitation [25] to offset the economic and health-related impactsthe
With the global Coronavirus outbreak, the world has realized importance of CSR
of COVID.
more. As an example, in the case of many companies, supply
With the global Coronavirus outbreak, the world has realized the importance chains are experiencing dis-
of CSR
ruptions in supply, cancellation of orders, delayed payments,
more. As an example, in the case of many companies, supply chains are experiencing reductions in sales, and fi-
nancial difficulties
disruptions in supply, [26]. Under such
cancellation circumstances,
of orders, a portionreductions
delayed payments, of a corporation’s
in sales, andCSRfi-
budget difficulties
nancial could be allocated
[26]. Under to their
suchsupply chain partners
circumstances, in the
a portion of aform of loans orCSR
corporation’s donations,
budget
whichbe
could would
allocatedbe oftogreat
their help
supply until thepartners
chain crisis is in
over.
the In
formreturn, corporations
of loans keepwhich
or donations, their
reliable suppliers and avoid transition costs and risks. Another example
would be of great help until the crisis is over. In return, corporations keep their reliable would be corpo-
rations that
suppliers and support their employees’
avoid transition costs and health
risks.and financial
Another status would
example by preparing the infra-
be corporations
structure
that support fortheir
them to work from
employees’ healthhome. As a result,
and financial statusemployee
by preparing satisfaction and trust for
the infrastructure in-
creased,
them whilefrom
to work the home.
risk ofAs employee
a result, loss was decreased.
employee satisfactionInandthistrust
extraordinary periodthe
increased, while of
time,ofcompanies
risk employee loss are constantly reviewing
was decreased. In thistheir CSR strategies
extraordinary periodto determine what society
of time, companies are
expects from
constantly them [27].
reviewing their CSR strategies to determine what society expects from them [27].
In the following
In following subsection,
subsection,we weinvestigate
investigate drivers
driversthat encourage
that encourage or even forceforce
or even cor-
porations to participate
corporations to participate in CSR
in CSRactivities.
activities.
2.1.
2.1. CSR
CSR Drivers
Drivers
Consumers,
Consumers, internal
internal employees,
employees, corporate
corporate managers,
managers, competitors,
competitors, and
and the local com-
the local com-
munity positively affect CSR contributions. There is a positive relationship between
munity positively affect CSR contributions. There is a positive relationship between me- media,
NGOs, governments,
dia, NGOs, governments,suppliers andand
suppliers investors with
investors withthethe
CSR
CSRmotivators
motivators[28].
[28].Next,
Next, we
we
investigate
investigate eleven
eleven drivers
drivers of
of CSR
CSR as
as illustrated
illustrated in
inFigure
Figure1.1.
Figure 1.
Figure 1. The
The Model
Model of
of CSR
CSR drivers.
drivers.
Shareholders: Shareholders own the company; therefore, they own its decisions.
Shareholders:
They
They have
have real
real effects
effects on
onsociety
society[29].
[29]. What
What investors
investors believe
believe dramatically
dramatically affect
affect the
the CSR
CSR
performance of a company [30]. For example, shareholders are more willing to consider
CSR budget investments if they believe in philanthropic and ethical activities [31].
Board of Directors: shareholders along with directors and managers form the cor-
porate governance team and make major decisions for the firm. The board’s decisions
determine the firm’s performance therefore they have the power to promote CSR. nowadays
board members role in CSR implementation is increasing [32]. As an example, the presence
of women and diversity on the board is making boards more likely to drive CSR [33,34].
Managers: Managers’ experiences alter their CSR implementation. They are more
likely to take preventable actions if they recognize the risk and harm their corporation
poses to society. Thus, by making social problems more visible, managers contribute to CSR
more [35]. CEOs who have been in their position for a longer duration tend to have a better
CSR resume. CSR outcomes are not immediately visible; therefore, managers consider it as
a long-term investment [36]. Furthermore, CSR investments enhance corporate manage-
ment performance [37]. Small, medium and large-sized companies, whether international,
multinational, or local can play a role in CSR evolution if they invest in it over time [38].
Stakeholders: Stakeholders push CSR. They demand job security and stability, safety
and health, gender equality, labor and workforce equality as well as human rights and ethics.
Corporations intend to meet stakeholders’ expectations [39]. Stakeholders’ expectations
are related to air, energy, waste, and water concerns [40], health and safety at work, ethical
behavior, social investments (Seibert et al., 2021), and transparency [41]. Firms’ performance
and communications productivity improve when external stakeholders participate in CSR-
related activities and policy settings [42].
Employees: Employee performance shapes the company’s output, so human resource
CSR training is required. The result would be the sum of employees’ micro-level CSR activ-
ities which are indisputable [43]. CSR motivations are linked to the employees’ personal
identification and purposes [44] in addition to prosocial motivation and perception [45].
Managers are able to ensure that the intentions and necessity of CSR activities are clear
to their personnel. When employees perceive their micro operations as a part of their
company’s CSR plan, they are more likely to commit to it [46,47]. Employees positively
react to their corporation’s CSR strategy if it improves their work environment and quality
of life [48].
Customers: CSR is an important parameter for customers. Customers with financial
burdens prioritize price over characteristics, but CSR awareness affects their purchase deci-
sions [49]. People recommend socially responsible productions to others, which indicates
that CSR promotes word of mouth recommendations [17]. CSR is more essential when
corporations need customer support, such as when they face tremendous competition or
reputation loss [36]. CSR enhances customer’s trust [50] and commitment [51] through
reputation [52], and it results in customer loyalty and customer satisfaction [53]. It is not
just local customers, national and international buyers have a significant power to impose
CSR responsibilities on corporations too [54].
Competitors: Competitors encourages corporate environmental responsibility [55]
which has a positive impact on environmental performance of the businesses [56]. Watching
their competitors win CSR awards increases companies’ CSR contributions to remain
competitive, especially in companies with similar management structures [57].
Governments: Governments seek to ensure market stability. They define norms and
principles for CSR contributions and compel corporations to follow such principles [58,59].
CSR interventions [60] such as government subsidies [61–64], government support [65],
government development programs [66], and government CSR regulations [67,68] are only
a few forms of governmental involvement in the field.
Industry: Some industries are more critical in terms of their CSR contributions; some
create less harm to the environment; and some are already helping society without CSR
master plans. Although there are some general activities such as charity, each industry
has its own sets of activities that can help the corporation become more responsible. For
example, the implementations of CSR in the tourism industry [69], food industry [70],
hospitality industry [71], banking industry [72], fashion industry [73], and the mining
industry [74] vary depending on their conditions.
Media: The media affects corporations’ image and reputation. Corporations can
use media in their favor by being transparent about their business and broadcasting
their CSR activities [75]. Social media can be used to communicate CSR [76] allowing
organizations to send intentional messages and create desired impacts on customers,

stakeholders, and society.
Non-Governmental Organizations (NGOs): NGOs, directly and indirectly, push CSR
activities. They use their facilities, settle contracts with companies, and raise awareness
about CSR [77]. They help companies and encourage them to do their share for the society.
NGOs can rather be slow moving, but they can be quite productive [78].
All eleven of these drivers are considered in an integrated CSR strategy. Depending
on the circumstances, some CSR drivers might appear more impactful than the others and
affect the strategy setting more than others.
2.2. CSR Benefits for Corporations

By reducing poverty, hunger, discrimination, inequality, and irresponsible consump-
tion, corporations strengthen society, which includes the corporations’ potential customers
as well. Companies enlarge their market by empowering vulnerable people. As illustrated
in Table 1, CSR activities enhance a corporation’s image and brand, reputation and recogni-
tion, public trust and identification, customer satisfaction and loyalty, purchase intention,
financial performance, access to capital and markets [79], and transparency [80,81]. CSR
activities contribute to the management development, business decency, human rights,
mutual benefits, and protect the future for the next generation [39].
Social welfare and the corporations’ success are interdependent therefore, CSR activi-
ties create shared value for both corporations and their societies [82,83]. CSR is a win-win
value creation strategy [84,85]. According to some of the latest research around the world,
Table 1 represents eight top benefits that CSR brings to corporation which are the value
created by CSR implementations and directly impacts the corporations, enhances the firms’
performance, and consequently positively affects shareholders, stakeholders, the board of
directors, managers, and employees.
Table 1. CSR Direct Benefits for Corporations (CSR Corporate Value Creation).
CSR Outcomes
Research That Supports the Outcome
for Corporations
Financial Performance and Profitability [79,86–90]
Image and Identification [91–97]
Reputation, Credibility and Recognition [49,52,88,98]
Brand [52,91,94,95,97,99–103]
Social and Public Trust [80,94,104–106]
Customer Satisfaction [107–114]
Customer Loyalty [96,102,103,109,113–119]
Purchase Intention [101,108,120–129]
2.3. Comprehensive CSR Model

CSR activities go beyond ethical and philanthropic purposes. They add value to com-
panies. CSR is more than keeping socially responsible; it is also about business profitability.
Corporate governance on the other hand, provides a balance between the corporation’s
survival and financial performance, which are in the shareholders’ highest interests, and
the interests of stakeholders, which indirectly promote CSR [32]. The corporate governance
mechanisms protect the interests of shareholders, managers, directors, employees, and
other stakeholders [130,131]. Internal corporate governance aids in maximizing the firm’s
profit, and CSR is one effective way to do so since both corporate governance and CSR
enhance firms’ performance [132] as shown in Figure 2.
ernance mechanisms protect the interests of shareholders, managers, directors, employ-
ees, and other stakeholders [130,131]. Internal corporate governance aids in maximizing
the firm’s profit, and CSR is one effective way to do so since both corporate governance
and CSR enhance firms’ performance [132] as shown in Figure-2.
Sustainability 2022, 14, 1222
Figure 2 also illustrates four aspects of CSR including (1) CSR targets and responsi-
6 of 27
bilities, (2) visions, (3) scope, (4) impact and implementation dimensions combined with
CSR drivers (based on Figure-1) and CSR corporate value creation (based on Table-1).
Figure 2. CSR model integrating drivers, implementation, target, vision, scope, and outcome.
Figure 2. CSR model integrating drivers, implementation, target, vision, scope, and outcome.
CSR is encouraged by eleven drivers, as discussed earlier. And corporations have
Figure 2 also illustrates four aspects of CSR including (1) CSR targets and responsibili-
their own targets as a response to CSR drivers’ demands. As they implement long-term
ties, (2) visions, (3) scope, (4) impact and implementation dimensions combined with CSR
and short-term CSR visions to achieve their current and future objectives, they also con-
drivers (based on Figure 1) and CSR corporate value creation (based on Table 1).
sider the scope of their CSR strategies based on the area of their firm’s impact. They then
CSR is encouraged by eleven drivers, as discussed earlier. And corporations have their
implement their social, environmental, and economic CSR plans which brings them both
own targets as a response to CSR drivers’ demands. As they implement long-term and
short- and long-term corporate benefits which are the value created by CSR activities.
short-term
Such value CSR visions
results to achieve
in the their current
firm’s performance and future objectives,
development they will
and eventually alsobenefit
consider
thethe
scope of their
internal CSRCSR strategies
drivers based on the area of their firm’s impact. They then implement
the most.
their social,
Targets: Based of Carroll’seconomic
environmental, and Pyramid CSR plans which
of Corporate brings
Social them both (Carroll,
Responsibility short- and
long-term corporate benefits which are the value created by CSR activities.
1991), corporations contribute to CSR for four purposes. First, philanthropic responsibili-Such value
results in the firm’s performance development and eventually will benefit the
ties are based on public expectations. According to this purpose, corporations dedicate internal CSR
drivers the most.
their resources to develop the well-being of their community and society. The second pur-
poseTargets: Based
is ethics, whichofmeans
Carroll’s Pyramid of
corporations Corporate
avoid harming Social
their Responsibility (Carroll, 1991),
natural and socio-economic
corporations contribute to CSR for four purposes. First, philanthropic
environment by doing what is right and just. Next governmental legislation can bolsterresponsibilities
are based
CSR andon public corporations
motivate expectations.toAccording to thisby
contribute more, purpose, corporations
providing subsidies, ordedicate their
privileges
resources to developcompetitors
over corporations’ the well-being
[65]. of
Thetheir
lastcommunity and society.
purpose is financial. The second
As illustrated purpose
in Table-
is ethics, which means corporations avoid harming their natural and socio-economic
environment by doing what is right and just. Next governmental legislation can bolster CSR
and motivate corporations to contribute more, by providing subsidies, or privileges over
corporations’ competitors [65]. The last purpose is financial. As illustrated in Table 1, CSR
positively affects corporate image and reputation, brand, customer loyalty and satisfaction.
It increases purchase intentions, and consequently, profits.
Vision: A company’s CSR investment is based on its expected return. Top business
strategies require long-term visions. That is why CSR strategies better consider long-term
outcomes as well as immediate benefits. Corporate status plays a role in this choice. Com-
panies choose short-term plans over long-term ones when there is a crisis or emergency
forcing them to act immediately or they demand instant results. However, we recom-
mend that companies adopt their CSR strategies in a way that leads to long-term and
sustainable results.
Scope: CSR is applied on a global, national, regional, local, or even internal scope. As a
result of their global value chains and markets, international and multinational corporations
affect more people. National businesses cover a smaller area relatively, and local businesses
focus their CSR activities on their local or regional community and limited number of
stakeholders. Internal CSR is important since employees and shareholders are directly
affected by the decisions of corporations [133]. Employees’ health and safety, education
and development, human rights, and salary are examples that are directly the corporations’
internal responsibility [134].
Dimensions and Implementation: CSR implementation targets can be chosen based
on purposes and circumstances. Companies implement environmental CSR [135] by
compensating for damage already done or by implementing preventive activities to protect
the current and future environment. Or they can directly contribute to society such as
building schools and healthcare institutes, education and social awareness, and promoting
equality in the workplace. The last option is to promote local and global economies through
shareholders’ benefits such as employees’ income, customers’ budget, and stakeholders’
profit. To sum up, corporations invest their CSR budget in three areas: environment, society,
and economy [136].
3. Sustainable Development Goals

Thousands of people around the world suffer from poverty, hunger, discrimination,
inequality, unemployment, and life-destroying diseases. Furthermore, they may face
natural disasters as a consequence of rising sea levels, climate change, desertification, and
biodiversity destruction, among others. Natural, economic, and social problems cannot
easily be addressed. However, to create a better world, the SDGs are the well-thought out
and comprehensive policy agenda. UN adopted the SDGs in September 2015 to tackle
environmental, social, and economic challenges of the next 15 years [137], taking current
and future needs into consideration. It is proposed around the 5Ps (people, planet, peace,
partnering, and prosperity) [8]. The COVID-19 pandemic has impacted the SDGs in an
unexpected way. Some SDGs progress was reversed, some activities were put on hold, and
the chances of reaching 2030 targets have decreased.
The United Nations Sustainability Index Institute (UNGSII) published the SCR500
2019 report which investigated the 500 largest worldwide corporate investments [138].
More than 85 percent of those corporations spent budget on the SDGs and reported their
contributions in their annual reports. In 2021, the reported number rose to 95 percent [139].
In 2019, SDG-13 and SDG-12 were globally considered most while the SDG-1 and SDG-14
were the least addressed among 17 goals. In 2021, visibility increased in 14 goals, especially
SDG-8, which was predictable given the circumstances of the COVID-19 pandemic. In the
Asia-Pacific and the Americas corporate contributions were least visible, and most visible in
Africa and Europe. Most likely it’s because of differences in SDGs communication culture.
Airlines, banking, cars, food, insurance, tech, telecommunication, and pharmaceuticals
were six of the most sustainable industries in this panel. Based on Sustainable Development
Goals Report 2021, 75 countries kept their SDGs score above 70, and 17 of them even
maintained a score above 80, which is remarkable considering the world’s average index
drop in 2019 (Score 100 indicates the country contributes to all 17 goals)[140]. The bottom
line is that only 5 percent of the biggest global corporations are not discussing the SDGs
in 2021. In Table 2, we compiled a brief summary of the Sustainable Development Goals
Report of 2021.
We discuss how CSR and SDGs complement each other in Section 4. In Section 5,
we discuss all 17 goals of the SDGs individually and how they could benefit corporations
directly and indirectly. Then, we discuss the mutual purposes of SDGs and CSR.
Table 2. The summary of The 2021 Sustainable Development Goals Report [141]. (Based on the
United Nations Report 2021).
SDG Current Status (2021)

In the last two years, COVID-19 has dramatically disrupted the decreasing number of poor
SDG-1
people. This is mostly due to the impact of the pandemic on the informal economy, where
End poverty in all its
poorest people work. The importance of health, job, and income protection has never
forms everywhere
been greater.
During the pandemic, the economy and food supply chain have been disrupted, resulting in
SDG-2
more malnutrition in the world. People are experiencing a drop in their income; there is less
End hunger, achieve food
food available in the market, and prices have risen. Disruptions occurred in agriculture and
security and improved nutrition
food production. Due to inadequate nutrition, women of reproductive age are suffering from
and promote
anemia, which is worrying experts about the health of future babies and their mothers. Also,
sustainable agriculture
unhealthy food and a lack of physical activity contribute to childhood and adult obesity.
COVID-19 reversed years of world-wide health progress. There has been a decline in human
life expectancy. Infected people are at risk of death, long-term disabilities, lung and heart
SDG-3
damage, and antibacterial resistance as a result of the virus. Coronavirus has also disrupted
Ensure healthy lives and
ongoing health improvements such as newborn and child death prevention, non-communicable
promote well-being for all at
disease treatments, communicable disease detection, mental health, and equal health care.
all ages
Healthcare workers are one of the most vulnerable groups physically, psychologically, and
socially. A massive issue at this moment as well is the lack of COVID data and treatments.
Up until 2019, 53 percent of children could complete secondary school. Because of the partial or
complete school closures during the pandemic, many children are at risk for child labor or child
SDG-4
marriage. That is why it is crucial to get them back on track immediately. Many schools lack
Ensure inclusive and equitable
basic infrastructures such as drinking water, single-sex toilets, handwashing facilities, internet,
quality education and promote
computers, and even electricity. In addition, so many students do not have basic equipment or
lifelong learning opportunities
access to attend online schools during the school closures. Furthermore, in the ongoing
for all
pandemic, internet and communication technologies are more essential than ever and could use
immediate infrastructure and education preparation.
Violence against women and girls during the COVID-19 has been intensified. The financial
dependency, limited formal and social support, and fear of stigma force women to stay in
abusive relationships or families. During the pandemic more women than men lost their jobs,
SDG-5
more women are working under unpaid domestic works, and more women left their jobs to
Achieve gender equality and
provide childcare. And it makes them even more vulnerable. women are mostly the caregiver
empower all women and girls
in their families during the crisis. The frontline healthcare workforce consists of more women
but they cannot participate equally in healthcare decision-making and management. And the
discriminatory laws are even standing in front of their empowerment.
SDG-6 Billions of people live without proper access to drinking water, hygiene, and sanitation.
Ensure availability and COVID-19 has only underscored the situation which has already been highly urgent. Water
sustainable management of stress is getting worse and freshwater ecosystems are dramatically changing. Water resource
water and sanitation for all management, water use control, and water pollution systems are extremely vital at this point.
Pandemic is reversing progress. Millions of people lost access to electricity. Over 30 percent of
the world’s population does not have access to safe and efficient cooking energy systems.
SDG-7
Relying on harmful and polluting fuels is making the poor more vulnerable to COVID. Heating,
Ensure access to affordable,
transport, and electricity are the main energy consumers which need systematic investments to
reliable, sustainable and modern
become more efficient and renewable energy-based. The issue is that most of the energy
energy for all
efficiency and renewable energy investments are spent on more developed countries than the
poor ones that need more help. Some reconsideration is needed about the commitments.
COVID-19 has tremendously disrupted the world’s economy. The pandemic left the world’s
SDG-8 informal employees, especially young workers and women, on their own with no support or
Promote sustained, inclusive protection against financial and health issues. Massive job losses, enlarged market gender gap,
and sustainable economic informal workers’ lack of social safety, and decreased work and education opportunities for
growth, full and productive youth are examples of the pandemic impact on the economy. Furthermore, countries with
employment and decent work tourism-based economies faced the biggest employment and financial crisis during the
for all pandemic since their economy directly depends on tourists. The Coronavirus has reversed
30 years of progress in the tourism industry in less than two years.
Table 2. Cont.

Countries need proper structure, enough information and data, communication systems, and
relevant technologies to be able to overcome shocks, and in our case the COVID-19 pandemic.
An increase in research and development investment is essential to face the crisis, whether it is
SDG-9
to invent vaccines or to manage the financial and social side effects of the pandemic.
Build resilient infrastructure,
Manufacturing, production, agriculture, and employment are affected by the limits implied due
promote inclusive and
to the virus. Aviation faced a 60 percent collapse in air travel demand. Low-tech products
sustainable industrialization
experienced negative growth, while high-tech and medium-tech products took over the market
and foster innovation
especially the digital equipment due to the study or work from home transitions. Still, small
industries struggle with accessing credits. And small rural areas struggle with connecting to the
outside which impacts their agriculture, business, and employment.
Income equality had been progressing before the Coronavirus outbreak. The pandemic caused
the vulnerable to face more discrimination, especially in low-income countries. Unsafe living
situations have forced more people to leave their countries and become refugees. Many of them
SDG-10 go through dangerous journeys and never come out of it alive. Fiscal politics regarding equality,
Reduce inequality within and such as taxes, and cash and non-cash transfers, is now needed more than before with the
among countries consequences of the ongoing pandemic and it needs to be continued after. The population
proportion of people living with half the average income of a country is an alarming indicator
of inequality, which is growing and has to be monitored. The remittance costs are already
lowering but the target for 2030 is 3 percent on average with a maximum of 5% in the world.
COVID-19 has highlighted the importance of public health systems, affordable housing, waste
service and sanitation, water infrastructure, and public transport. Meanwhile, migrants,
homeless, slum duelers, and informal inhabitants have been most affected since they are more
SDG-11
vulnerable. Safe and efficient public transport is essential to control the pandemic especially in
Make cities and human
big cities but partial and total closures currently are adding to the issue. Promoting
settlements inclusive, safe,
non-motorized transportation such as walking and cycling could enhance the damage control
resilient and sustainable
of the COVID and increase health. More open public places and recreational areas could be
helpful too. There is a reconsideration needed in urban configurations to respond to the current
and prepare for the future risks and damages.
The global population is growing and natural resources are being unsustainably used which
together can cause climate change, environmental degradation, biodiversity loss, increased
pollution, carbon emission, health risks, and unsustainable lifestyle. A huge amount of food
gets lost in the supply chain. A great number of drinking plastic bottles and plastic bags are
SDG-12 being thrown away. Electronic production and waste are becoming more. The toxic chemicals
Ensure sustainable consumption reach into the soil and water and put human and all livings at health risk. The increasing
and production patterns production and defective recycling systems cause the loss of valuable materials such as gold.
The world is on an unsustainable and uneven track because of industrialization, developed
countries’ outsourcing of materials, and the increase of domestic resource consumption.
Despite the pandemic, the world is having great progress in using renewable energy instead of
the traditional ones.
2020 was in the top three warmest years of all time. The greenhouse gas concentration is
constantly proliferating. The world is not on track to meet the Paris Agreement targets.
SDG-13 Although COVID-19 reduced human activities and consequently lowered emissions, the planet
Take urgent action to combat is still experiencing an increase in global carbon-dioxide emissions. Financial climate supports
climate change and its impacts are working and countries are trying to adapt and promote climate action. But the pandemic
was a wake-up call. The climate crisis damage is anticipated to be much bigger than the
COVID-19 pandemic and will include all planet.
Almost half of the world’s population’s livelihood depends on the ocean. The majority of
SDG-14 merchandise trade in the world happens through the sea. Ocean warming, lack of oxygen,
Conserve and sustainably use acidification, water pollution, biodiversity loss, growing dead zones, and eutrophication are
the oceans, seas and marine current marine issues that are out to be taken care of. Furthermore, investments, supports, and
resources for resources are not evenly contributed in the world even though it is a worldwide issue. Marine
sustainable development research is the key element to protect ocean crisis. Consequently, more budget needs to be
dedicated to the ocean research facility, technology, and equipment.
Table 2. Cont.

SDG-15 Land degradation, biodiversity loss, and species extinction, forest destruction, terrestrial
Promote sustainable use of ecosystem issue, and increased zoonotic disease spread are alarming. Forests are sources of
terrestrial ecosystems, food and energy also regulate biodiversity, the water cycle, and climate change. Sustainable
sustainably manage forests, management of the forests are a priority for countries. The process of safeguarding key
combat desertification, land biodiversity areas has already progressed but still needs to be improved. invasive alien species
degradation and are developing native biodiversity extinction and disrupt local ecosystems and need to
biodiversity loss be controlled.
COVID-19 has disrupted the function of the most vulnerable countries and left them with a
decreased capability to support their people. As a result, their citizens experience more
SDG-16
inequality and discrimination, more conflicts, lack of security, and in some cases intensified
Promote peaceful and inclusive
violence and armed wars. Schools closures, economic distress, and unemployment for adults
societies for sustainable
are three main reasons for increased child labor, exploitation, and trafficking. COVID-19 created
development, provide access to
new opportunities for corruption and bribery especially in countries with lower income. People
justice for all and build effective,
have to get around the low to get access to their basic needs such as healthcare, education, and
accountable and inclusive
justice. The combination of armed conflicts and the pandemic is rising the number of civilian
institutions at all levels
death and injuries. The world is unsafe for a great portion of its population while security is
fundamental to human being life.
SDG-17
Strengthen the means of Although growth has occurred in global contributions, there is still room to grow and meet the
implementation and revitalize target. As an example, low-income countries are now more in need of financial support and
the Global Partnership for statistics gathering systems to face their pandemic-caused issues.
Sustainable Development
4. Sustainable Development Goals and Corporate Social Responsibility

Corporations have the resources, manpower, and technology necessary to pursue
SDGs, which makes them responsible to society. Based on the CSR Triple Bottom Line
theory [142,143], CSR is a business model that embodies ethics by making a balance between
economic interests, environmental needs, and social expectations.
Although CSR is a key to obtain sustainability [37], it also is a self-driven contribution
to Sustainable Development [144] and it promotes SDGs [145]. However, a comprehen-
sive plan is required to distribute the CSR budget and prioritize the SDGs’ targets by
their necessity and emergency [146]. Sustainable Development focuses on ethics, human
rights, society, economy, environment, and corporations. CSR, however, focuses on the
environment, society, stakeholders, ethical behavior, and volunteering [147]. Sustainable
Development offers a balance between pursuing the present needs of corporations, while
protecting the future of humans and natural resources [148].
Corporate contributions help achieve the SDGs by 2030. To fulfill their social re-
sponsibilities, corporations must adapt themselves to the future needs and become more
transparent about it [149]. SDGs can serve as a reliable agenda in a continuously changing
and unpredictable business world. The SDG perspective is far broader and more forward-
looking than individual corporations, making business both more socially responsible
and sustainable. They foster mutual accountability and fulfill society’s expectations. In
addition to contributing to the SDGs, businesses also shape them with their novel ideas
and actions [150].
Since the SDGs contain an internationally-considered and accepted set of objectives,
it starts where mutual interests meet. Hence, it is a reputable, comprehensive, and prac-
tical framework for CSR. It is also aligned with sustainability which benefits each entity
including the corporation [150,151]. In what follows, three examples in the energy, food,
and health industries illustrate the need to integrate CSR and SDGs.
4.1. The Energy Industry

CSR has highly been recognized by the energy industry [152]. Instead of traditional
energy sources, it promotes renewable energy. Businesses invest in improving their energy
security and efficiency, updating their technology and procedures, and minimizing the
negative effects of energy storage and transport. Sustainable Energy Development (SED)
goals aim to reduce pollution, increase efficiency, enhance alternative energy resources and
utilize new technologies. In the meanwhile, energy supply sustainability is the guide to
protect future needs while satisfying current requirements. CSR activities may lower the
costs for consumers and encourage renewable energy and energy-saving technologies. In
this matter, CSR is positively related to SED [2]. CSR elevates companies’ non-financial
performance such as carbon footprint mitigation [153], economic development, and the
avoidance of greenwashing [154,155].
4.2. The Food Industry

Another example is the food industry and food value chain (FVC) in which Social
Sustainability (SS) and Social Responsibility (SR) play important roles. SS contains various
dimensions including human rights, labor rights, food security, resources accessibility,
and environment protection. In the meanwhile, SR is used to include social sustainability
in corporations’ supply chain. Corporations, governments, NGOs, media, and the press
have the power to raise awareness about SS and SR. SDGs require collective actions and
encourage the participation of all formal and informal players and influencers who are
decision makers in policy and science [149]. Customers on the other hand are sensitive
to child and forced labor, slavery, injustice, and degraded working conditions. If they
notice any inhuman behavior, it is likely they stop purchasing the product. However, in
most cases, customers lack enough information to make such a decision which is why
transparency is important. In addition to price, people need to know that the food they are
buying respects the rights of all those involved in its production. Customers increasingly
demand sustainable products [156] and will choose them if they have access to reliable and
sufficient information about their production line [49]. Businesses have a decision to make
that whether they are willing to make the investment in sustainable product development
or they are willing to put their reputation at risk [157].
4.3. The Healthcare Industry

The last example is the healthcare industry where the network between patients,
experts, scientists, suppliers, and organizations is the key element of social sustainability
and sustainable healthcare [158]. Experts promote sustainability through collaboration,
communication, and sharing knowledge [159]. CSR implementation, such as environmental
pollutant control [160] in supply management, is in demand [161] and aids in sustainability
maintenance.
Ethical principles and CSR implementation in healthcare institutions support sus-
tainability [162]. Therefore, ethical principles, social responsibilities, and sustainability
are complementary. Healthcare employees’ participation in CSR positively affects their
innovation, which results in sustainability of innovation in the workplace [163,164]. The
implementation of CSR improves employee quality of work and makes them more pro-
environmental, especially when paired with ethical leadership in the corporation [165].
Furthermore, CSR is a risk management strategy as it protects firms’ reputations, keeps
stakeholders satisfied, and builds trust among patients [166].
Those three examples discussed how CSR concerns elevate business sustainability.
The better companies implement CSR, the more sustainable they become [167]. Unequal
distribution of wealth, imbalanced population, ecological issues, unfair resource access
are some challenges in today’s world. Sustainable Development and the SDGs encourage
CSR policies to address such challenges. Stakeholder interests must align with society and
the environment’s wellbeing. Corporate sustainability is achieved by integrating environ-
mental protection, social empowerment, economic development, as well as stakeholder
satisfaction and wealth creation.
Over the last two decades, the number of papers related to CSR and SDGs has in-
creased dramatically. Researchers, institutions, and governments are all paying attention
to sustainability and responsibility to emphasize the importance of these two regulation

strategies [39].
But what is missing is an integrated implementation strategy. Based on their own
limited information, each company contributes to one or a few of social issues and invests
in the solution they find. The implementation budget could be reduced by further research
costs. What if all companies implemented CSR plans through a comprehensive and mea-
sured framework designed by the most professional experts around the world? SDGs are
the best fit for this argument. As a result, not only are all businesses contributing to the
same purposes, but they are also using the plan that was introduced internationally by
the world’s top experts (including top UN officials and heads of states) and is adopted
and consistently developed by all 193 UN members to empower their societies and sub-
sequently the entire world. Additionally, corporations spend less on research to find the
best CSR plans since massive research has already been done in developing the SDGs and
corporations access the results easily. Businesses decide how to contribute to the 17 goals
based on their resources. We believe corporate CSR budgets could be better spent if they
went to the SDGs. In the following section we explore all 17 SDGs and trace their long-
and short term-direct impacts as well as their indirect effects. Furthermore, we offer a
comprehensive framework for corporations to integrate their CSR strategies.
5. The Proposed Framework

CSR and SDGs are already being implemented separately in the business world. We
suggest corporate CSR activities promote the SDGs. By 2030, the UN envisions a more
sustainable, efficient, safe, and productive world. After many years of research, SDGs are
designed by experts worldwide to fulfill this vision. They aim to strengthen the foundations
of life on earth. We suggest corporations invest in the most urgent issues of their own
societies using the SDGs.
In this section we purpose an integrated framework where we combine CSR and
SDGs to: (1) help companies save their environment, society, and economy, and (2) earn
more profit and develop their organizations. In this section, First, we propose our CSR
framework based on the SDGs in Figure 3. Then we investigate environmental, social, and
economic aspects of the SDGs and explain how each goal creates value for corporations.
As shown in Figure 3 our CSR model is based on the SDGs. In Section 2 we looked
at eleven drivers and eight benefits and created value of CSR for corporations. CSR im-
plementations are divided into the environment, society, and economy based on Figure 2.
In Section-3 we discussed the same divisions for the SDGs. In our model, we propose
corporations use related SDGs in their implementation strategies which results in other
eight benefits as introduced in Figure 3. The SDGs are designed to address both current
and future needs. As such, they address both short- and long-term CSR visions. The
SDGs include everyone from individuals to countries and the planet as a whole, therefore
it covers all five scopes of CSR (Figure 2). All four CSR targets are met by the SDGs
since they were designed by the UN to be in line with the wellbeing of everyone, pre-
vent harm, and encourage voluntary actions to help others in a multidimensional and
comprehensive manner.
The SDGs encourage international partnerships since investing in developing and
underdeveloped countries benefits developed countries as well. In addition to causing
poverty, poor health, and violence for locals, wars threaten the security of neighboring
countries. War leads to unwanted immigration, destroys businesses, kills highly skilled
human resources, reduces the labor force, and makes the Earth more unsafe. Future
generations will be threatened by a lack of education. People in low-income countries
can’t develop their societies because of poor health, poverty, and hunger. Companies
invest in SDGs to protect themselves from future risks. SDGs, if implemented based on
corporations’ actual priorities, result in business sustainability. It helps societies become
more functional, avoid any economic instability, and environmental crisis. By empowering
potential customers and employees, it also protects the companies’ natural resources
and expands their customer and labor market. Therefore, it enables sustainable resource
Sustainability 2022, 13, x FOR PEER management.
REVIEW Figure 3 illustrates a list of the value created by the SDGs which impacts
13 of 27the
entire planet including all internal and external CSR drivers.
Figure 3. Proposed comprehensive framework for CSR implementation addressing SDGs’ contributions.
Figure 3. Proposed comprehensive framework for CSR implementation addressing SDGs’ contributions.
As shown in Figure 3 our CSR model is based on the SDGs. In Section 2 we looked at
Similar to CSR, SDGs are divided into environmental, social, and economic targets.
eleven drivers and eight benefits and created value of CSR for corporations. CSR imple-
We will take a look at each of the 17 goals of the Sustainable Development based on their
mentations are divided into the environment, society, and economy based on Figure 2. In
divisions in the following subsections.
Section-3 we discussed the same divisions for the SDGs. In our model, we propose corpo-
rations
5.1. use related SDGs in their implementation strategies which results in other eight
Environment
benefits as introduced in Figure 3. The SDGs are designed to address both current and
Air pollution [35,168,169], water pollution [170,171], soil and land pollution [172,173],
future needs. As such, they address both short- and long-term CSR visions. The SDGs
global warming [174,175], climate change [176], ozone layer depletion [177], natural re-
include everyone from individuals to countries and the planet as a whole, therefore it co-
source
vers alldepletion
five scopes [178], natural
of CSR disasters
(Figure [179],
2). All four carbon
CSR targetsfootprint
are met [180],
by thedeforestation
SDGs since they [181],
ocean acidification [182], loss of biodiversity [183], and overpopulation
were designed by the UN to be in line with the wellbeing of everyone, prevent harm, and [184] are serious
environmental
encourage voluntary issues.actions
Considering
to helpthe largeinnumber
others of existing companies,
a multidimensional the impact
and comprehensive
ofmanner.
even their small actions on these issues are significant. During the last three decades,
sustainable
The SDGs development
encourage and corporate environmental
international partnerships sincemanagement
investing have drawn attention
in developing and
tounderdeveloped
preserving the environment, and corporations
countries benefits are feeling
developed countries increasing
as well. pressure
In addition from their
to causing
stakeholders
poverty, poor to health,
be recognized as good
and violence for corporate
locals, warscitizens
threaten[185].
the Monitoring organizational
security of neighboring
performance requires an awareness of the environment [186].
countries. War leads to unwanted immigration, destroys businesses, kills highly On the other hand, Green
skilled
growth requires corporations to reduce their environmental pollution
human resources, reduces the labor force, and makes the Earth more unsafe. Future gen- and energy consump-
tion [187].will
erations This besection examines
threatened environmental
by a lack of education.protection
People in in CSR and SDGs
low-income scope.
countries can’tThe
following
develop theirfive societies
goals of because
the SDGs of concentrate on the world’s
poor health, poverty, most Companies
and hunger. urgent environmental
invest in
issues
SDGs[8].to protect themselves from future risks. SDGs, if implemented based on corpora-
SDG-6
tions’ actual(Clean Water
priorities, andin
result Sanitation): Water is one It
business sustainability. of helps
the most precious
societies resources
become more on
functional,
earth that isavoid any economic
currently instability,
in short supply. and environmental
Besides crisis. By empowering
threatening biodiversity po-
and ecosystems,
tential customers
desertification causesand irreparable
employees, damage,
it also protects
such asthewater
companies’
scarcity,natural resources and
poor sanitation, and a
expands
lack their customer
of drinking and labor
water. Water market.
is not Therefore,
abundant. Waterit enables
resource sustainable
management,resource man-
wastewater
agement.freshwater
recycling, Figure-3 illustrates
resource aseeks,
list ofwater-pollution
the value created by the
control, SDGs
water which
cost impacts the
affordability, water
entire planet including all internal and external CSR drivers.
quality, and sustainability are vital. SDG-6 sets a number of the most required and efficient
ways to slow the water crisis down [188–192].
SDG-7(Affordable and clean energy): Global energy demand is rising [193–195]. The
resources are not unlimited nor are they accessible to everyone. SDG-7 refers to fair access
to energy for all. It calls for affordable, reliable, and sustainable energy. Affordable and
clean energy is directly related to other SDGs [196]. Energy production enhancement,
energy efficiency [197,198], alternative energy resources [199], modern and renewable
energy [200], clean cooking [201,202], energy cost [203], and zero-carbon energy and green-
house gasses [204] are just a few highlights of the SDG-7 literature.
SDG-13 (Climate Action): The Paris Agreement on climate change was signed by
195 countries to address global warming, the atmosphere temperature increase, the at-
mosphere carbon-dioxide concentration, carbon cycle, global emissions, and increased
greenhouse gasses [205,206]. SDG-13 is the umbrella term. It suggests reducing climate
change speed while recovering current environmental damage [207,208]. The SDG-13 is
closely related to other SDGs. The climate impacts agriculture production, which affects
poverty and hunger. Water, sanitation, sea level, energy resources, ocean acidification, and
desertification are all affected by climate change. Thus, a lack of drinkable water unavoid-
ably affects people’s health. People’s lives, businesses, and economies are corrupted by
environmental changes which endanger the most vulnerable members of society first. At
this point, inequality (race, gender, education, income) could also spread [209].
SDG-14 (life below water): SDG-14 focuses on sustainable ocean use, including
reducing marine pollution, ocean acidification, overharvesting, and overfishing as well as
protecting fresh and brackish water, animal diversity, and seafood for humans and animals
as well as promoting ocean and sea transport. Ocean damage corrupts other SGDs and starts
a cycle of global and local environmental, social, and specifically economic harms [210–213].
As an example, water pollution and overfishing change ocean biodiversity and reduce
food production (i.e., reduce hunger); Seafood companies face difficulties doing business
which affects their profitability and ultimately forces them to lay off their employees. Such
consequences increase inequality since the most vulnerable people are the employees who
lose their jobs. This cycle expands to almost all 17 goals.
SDG-15 (life on land): Human activities and climate change both trigger land and
soil degradation [214]. Industrialization and urbanization are the two most important
drivers of ecosystem degradation. Modern agriculture and population growth are other
human-made factors [215]. These factors have always had business footprints. The road to
extinction is wide open for all livings, including humankind.
5.2. Society
Social issues keep people from reaching their full potential, preventing a healthy
lifestyle, and disrupting communities and corporations. Most of these issues are global,
but some are specific to certain places or groups of people. Some examples would be
discriminations (race, color, and gender), poverty [216], homelessness [217], hunger [218],
malnutrition and obesity [219], drug and alcohol addiction [220], depression, anxiety and
mental health problems [221], lack of minimum rights and freedom [222], unemployment
crisis [223], pandemics and epidemics [224], disabilities and chronic diseases, violence,
crime, and insecurity as well as wars and political conflicts [225], gender inequality [226],
lack of education and opportunities [227]. Here we discuss four goals that directly address
social issues of the world which could be at the top of corporations’ CSR plans.
SDG-1 (No Poverty), SDG-2 (Zero Hunger) and SDG-3 (Good Health and Well-
being): Basic needs are compromised by hunger, poverty, and poor health while they
form a circle. Poverty ends in malnutrition and hunger [228], lack of quality food triggers
poor health [229], and poor health decreases functionality. Those who are not productive
cannot make ends meet. People, societies, and countries living in poverty struggle with
the fundamentals of life and never develop. Lacking proper education, they lack the skills,
knowledge, and abilities needed for higher paying jobs. And they are a burden rather
than a help to their societies. Many talented people around the world never fulfill their
potential because of financial, food, or health issues. If this is not a loss for corporations (as
employers), then whose is it? These people could be both the businesses’ helpful employees
and their potential customers [230]. As an example, during the COVID-19 pandemic, many
businesses went bankrupt, and many people lost their jobs, their health, or family members.
Companies can help resolve this crisis, so that everyone return to how they used to function
and corporations can continue to operate as usual [231–233].
SDG-4 (Quality Education), SDG-5 (Gender Equality) and SDG-10 (Reduce In-
equality): Education elevates people’s knowledge, skills, and abilities, makes them better
employees, creates more aware customers, and makes companies’ market segments more
uniform, which consequently, saves them a lot of marketing and production diversity
costs. Differences such as race, gender, and education do not make individuals different
or restrict their human rights. Equal opportunities provide people with better chances of
improvement. The equitable expansion of society and development of the potential of all
people is to the benefit of corporations, since these people are their potential customers
and employees.
SDG-11 (Sustainable Cities and Communities): Wealth, employment, and innova-
tions are created in cities. Over 80 percent of the world’s GDP is produced in cities [234].
Cities comprise a huge population of both customers and employees. SDG-11 suggests
everyone should have access to, at least, basic housing and transportation facilities; It
recommends three-dimensional links between urban and rural areas to collaborate socially,
share natural resources, and develop business partnerships [235]. Culture on the other
hand, is what unites people. Promoting local cultures makes societies uniform and makes it
easier for businesses to navigate their market. It is beneficial for corporations to learn about
local cultures [236]. This knowledge helps them create organizational culture or even write
marketing strategies [237]. Powerful cities empower corporations. Therefore, investing in
SDG-11 is not just a philanthropic investment. It is a financial one [238].
SDG-12 (Ensure Sustainable Consumption and Production Patterns): Resources are
limited. Recycling technologies reduce natural resource extraction, but they cannot com-
pletely replace them. Based on the Resource Dependence Theory (Reitz, 1979), corporations’
future depends on natural resources. Besides the energy and facilities used for produc-
tion, pollution and hazardous waste control and the recycling process costs are extremely
high [239]. Natural resource management, waste control [240], reuse and recycle technolo-
gies [241], product life cycle development [242], and food loss reduction [243] are examples
that relate to the SDG-12 and can help corporations reduce their environmental and social
damages [244,245].
Circular economy is closely related to sustainability [157,246]. CE is concerned
with resource efficiency, water and energy recovery, waste and emissions reduction,
intelligent use of materials and manufacturing technology, and extended product life;
CE protects the environment, benefits society and economy, and directly contributes to
sustainability [247–249]. We believe, CSR and CE are completely in line with sustainable
production and consumption and can be interchangeably used.
Capitalism drives consumerism [250]. Sustainable marketing strategies adopt a differ-
ent approach from making more profit by selling more to taking into account the long-term
impacts of overconsumption by changing their own behavior and that of their customers.
Mindfulness, consciousness, and awareness can result in sustainable consumption behav-
ior [251–253] People are sensitive to environmental issues, sustainable consumption, and
social responsibility awareness [254]. If consumers are informed of the issue and given
ideas on how to contribute, they will consider it. Food labels, for example, allow con-
sumers to know more about the products they are using and organize their sustainable
consumption [255]. Therefore, raising awareness about sustainable consumption, sustain-
able production, and green consumerism [256] has a positive impact on society and is
recognized as a socially responsible action, simultaneously promotes the SDGs.
SDG-16 (Peace and Justice Strong Institutions): Obviously, peace is a fundamental

desire of human beings and societies. Companies depend on humans from natural resource
extraction to production and distribution labor, and more importantly, customers. By
investing in the security of their stakeholders, companies are, in fact, directly investing in
their own development. That is one way to look at businesses’ contribution to SDG-16.
The power of corporations lies in raising awareness [257] or investing in direct approaches
based on their circumstances. To make the world a safer place, it is vital to reduce violence,
such as wars, human trafficking, abuse, and injustice, and to promote basic freedom, legal
identity, and non-discrimination laws [258–261].
5.3. Economy
Companies depend on the economy they operate in. Business becomes more pre-
dictable and functional as their economy gets stable. We suggest corporations dedicate part
of their CSR budget to at least one of the following goals.
SDG-8 (Decent work and economic growth): Economic growth could easily affect
business strategies implementation. whoever promotes SDG-8 is working in favor of
corporations. The United Nations has specifically designed this goal for businesses and em-
ployees. SDG-8 concentrates on fair and conventional trade, stable and even-handed prices,
decent work conditions [262], domestic production support, small businesses and local
enterprises, creativity and innovation, global economic growth, controlled consumption,
resource management, equal and full employment, slavery and forced labor eradication,
and adequate access to financial services [8,262,263]. To succeed in the long-term, corpora-
tions make socially responsible short-term decisions. The more they grow their economy,
the more their share of it will value.
SDG-9 (Industry, Innovation and Infrastructure) and SDG-17 (Partnerships to achieve
the Goal): SDGs suggest industries should be equipped with an innovative, reliable, and
strong economy, management, and sustainable infrastructures, but also should update their
resource consumption and extraction procedures. Knowledge management and raising
awareness significantly impacts the corporations’ functionality and the practice of all three
SDGs dimensions, especially corporate green innovation [264]. In addition, companies
should seek more cooperation and partnership to meet the increasing demand for sustain-
ability [265]. Governments play an important role especially when it comes to policies and
regulations. Innovation and infrastructure combined with sustainable industrialization
can result in a dynamic and competitive economy that generates employment and revenue
CSR budgets could be allocated to new sectors such as knowledge-based firms, emerging
industries, convergent technologies, and biotechnology and nanotechnology firms.
SDG-9 helps developing and underdeveloped countries grow, become sustainable,
update their industries, increase domestic production, access more communication facili-
ties, increase industry diversity and added value, enable flexible development, facilitate
change management, and find better ways to pay their debts and loans [8]. It also suggests
business partnerships and collaborations between developed and developing countries to
create win-win strategies. Resources and labor costs in developing and underdeveloped
countries are lower than in developed countries. Several parts of corporations’ research
and development activities, production, and service can be outsourced to deprived areas to
lower production costs and create opportunities for deprived societies and increase eco-
nomic and employment opportunities for the locals. Global businesses and poor countries
can cooperate and have mutual interests in many ways. Such strategies benefit both CSR
and SDGs. SDG-17 completes all previous 17 goals and closes the circle of Sustainable
Development agenda [266–268].
Even before the COVID-19 pandemic, the world was not in a good place. United
Nations’ 17 goals are far from being achieved and many will not be accomplished by 2030.
Besides money, corporations have facilities, technologies, and knowledge to contribute
to the SDGs. Businesses rely on natural resources accessibility, workforce functionality,
economy reliability, and customer purchase. They cannot operate in corrupt societies,
economies, and environments. The more sustainable our planet becomes, the more sustain-
able businesses become. To achieve sustainable societies, public health, life-long education,
economic stability, crisis management, poverty reduction, and environmental protection,
corporations can pool their skills, knowledge, and resources. In this study we highlighted
how corporations can promote sustainability and peruse their CSR financial and non-
financial purposes through the SDGs.
6. Conclusions
Corporate Social Responsibility (CSR) is driven by stakeholders, shareholders, board
of directors, managers, employees, customers, competitors, governments, industries, NGOs,
and the media. CSR benefits corporations in many ways, such as financial performance,
identification and image, reputation, brand, public trust, customer satisfaction, customer
loyalty, and purchase intention. Meanwhile, Sustainable Development Goals (SDGs) result
in business sustainability, stable economies, functional societies, crisis prevention, resource
management, labor market expansion, and universal market growth. CSR and SDGs are
complementary since they both promote environmental protection and socioeconomic
development. SDGs help corporations achieve CSR goals since globally, they are more
comprehensive. SDGs are holistic and interconnected, meaning that promoting one goal can
support others. SDGs results last longer; therefore, they save companies time and money.
Corporations reduce CSR research costs and focus on the most rewarding contributions
when they use the SDGs. The SDGs affect CSR drivers in many ways and improve their
quality of life, keeping them satisfied with corporations’ performance. The SDGs provide
corporations with a framework for CSR that reflects their present and projected needs.
This study presents a comprehensive CSR model and a new CSR drivers model. Then,
it highlights the advantages of CSR and SDGs. Finally, it recommends that enterprises
should make use of the SDGs as a framework to enhance their CSR practices. The proposed
framework benefits from both CSR and SDGs, addresses current and future needs, and
offers a roadmap with more measurable outcomes.
This study’s limitations are linked to the broadness of the matter which is worldwide.
Almost all aspects of the SDGs and CSR have many different inputs, outputs, and parame-
ters at the industrial, national, and international levels. Therefore, future studies should be
more detailed and localized, or at least should focus on specific countries, industries, or
companies. Analytical and empirical studies can result in managerial and more practical
and detailed strategies. The study offers a new perspective by suggesting that SDGs be
used as a framework for CSR implementations and discusses how beneficial this framework
is. As it is only the beginning of further studies, and more research is needed to determine
which goals and targets are advantageous to specific corporations based on their country
of origin, industry, business characteristics, etc. Resources and purposes of corporations
ultimately determine how CSR plans can be integrated with the SDGs. Another approach
would be to lay out a comprehensive list of SDGs’ targets, categorized by all 17 goals, that
businesses can contribute to and profit from the most. Further studies should prioritize the
SDGs and their targets according to the most urgent local and global issues and the most re-
warding CSR strategies. The managerial actions at this point would be to identify potential
targets of the SDGs that could become the objective of the corporations’ CSR activities. The
combination of managerial implications with empirical and analytical research is expected
to result in a more advanced and practical framework in the future.
Author Contributions: Conceptualization, N.F.S. and M.A.Z.; Funding acquisition, N.M.-K.; Super-
vision, N.M.-K., S.A. and M.A.Z.; Writing—original draft, N.F.S.; Writing—review & editing, N.M.-K.,
S.A. and M.A.Z. All authors have read and agreed to the published version of the manuscript.
Funding: This research received no external funding.
Institutional Review Board Statement: Not applicable.
Informed Consent Statement: Not applicable.
Data Availability Statement: This study does not report any data.
Acknowledgments: We would like to express our special thanks of gratitude to Montgomery Van
Wart, Professor of Public Administration and the University Faculty Research Fellow at California
State University, San Bernardino, for his invaluable guidance and feedback to improve the paper.
Conflicts of Interest: The authors declare no conflict of interest.
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Sustainable Development Goals (SDGS) As A Framework For Corporate Social Responsibility (CSR)

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sustainability

1 Department of Business Administration, Shahid Beheshti University, Tehran 1983969411, Iran

Sustainability 2022, 14, 1222. https://doi.org/10.3390/su14031222 https://www.mdpi.com/journal/sustainability

2. Corporate Social Responsibility

Currently, the Coronavirus pandemic has highlighted the importance of businesses

organizations to send intentional messages and create desired impacts on customers,

2.2. CSR Benefits for Corporations

2.3. Comprehensive CSR Model

3. Sustainable Development Goals

SDG Current Status (2021)

SDG Current Status (2021)

SDG Current Status (2021)

4. Sustainable Development Goals and Corporate Social Responsibility

4.1. The Energy Industry

4.2. The Food Industry

4.3. The Healthcare Industry

to sustainability and responsibility to emphasize the importance of these two regulation

5. The Proposed Framework

SDG-16 (Peace and Justice Strong Institutions): Obviously, peace is a fundamental

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