To promote sustainable development, considering economic, environmental, and social factors, the United Nations introduced the ‘Transforming Our World: The 2030 Agenda for Sustainable Development’ in 2015. This agenda comprises 17 Sustainable Development Goals (SDGs) that represent a unified effort to combat poverty and work towards sustainable development.
Companies also play a vital role in achieving the SDGs, as recognized by the United Nations (Hummel & Szekely, 2022). They can contribute through strategies that integrate these objectives, the creation of sustainable products and services, responsible resource management, and engagement with communities and stakeholders. Several studies have highlighted organizations’ commitment to the SDGs and their efforts to accurately represent their performance in achieving these goals (Costanza et al., 2016; Rickels et al., 2016; Reyers et al., 2017; Miola & Schiltz, 2019; Erin et al., 2022; Hummel & Szekely, 2022). However, despite the opportunity to unite government and corporate efforts for sustainable development (Caprani, 2016; Martínez-Córdoba et al., 2020), criticisms exist regarding the measurement, assessment, monitoring, and reporting of progress toward the 17 SDGs (Biermann et al., 2017; Bebbington & Unerman, 2018; Heras‐Saizarbitoria et al., 2022). Concerns have been raised that SDGs may be used to conceal business-as-usual practices under the guise of sustainability rhetoric (Bebbington & Unerman, 2018).
As a result, further research is needed to understand the contributions made by companies to the SDGs in social, economic, environmental, legal, and governance dimensions. Moreover, research is necessary to investigate the alignment between corporate behaviour and the SDGs, including their integration into corporate strategies, administration, governance, management control systems, finance, organization, and reporting.

Nicola Raimo, LUM University, Italy
Filippo Vitolla, LUM University, Italy
Isabel-María García-Sánchez, University of Salamanca, Spain
Beatriz Aibar Guzmán, University of Santiago de Compostela, Spain