Framework
Conditional SDG alignment
The question it answers
When a leadership team weighs committing to the SDGs, how can it tell whether the commitment truly strengthens strategy or is just a label or a budget line?
- Origin
- Van Zanten and Van Tulder, 2021; Carroll, 1991; Freeman and McVea, 2001; Banerjee, 2008; Montiel et al., 2021
- Diagram type
- Hub diagram
- Level of analysis
- Firm

Diagram
Conditional SDG alignment
Conditional alignment
Ethical red lines
Adaptive resource allocation
Outcome evidence
Stakeholder legitimacy
Portfolio discipline
Sources
References
Listed A–Z by author surname, Harvard style. A source with a DOI links to https://doi.org/…; one without links to its page or says plainly that it has no DOI.
- Banerjee, S.B. (2008) ‘Corporate social responsibility: the good, the bad and the ugly’, Critical Sociology, 34(1), pp. 51–79.doi:10.1177/0896920507084623Source page
- Carroll, A.B. (1991) ‘The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders’, Business Horizons, 34(4), pp. 39–48.doi:10.1016/0007-6813(91)90005-gSource page
- Freeman, R.E. and McVea, J. (2001) A stakeholder approach to strategic management. SSRN (Darden Graduate School of Business Administration Working Paper No. 01-02).doi:10.2139/ssrn.263511Source page
- Montiel, I. et al. (2021) ‘Implementing the United Nations' Sustainable Development Goals in international business’, Journal of International Business Studies, 52(5), pp. 999–1030.doi:10.1057/s41267-021-00445-ySource page
- Van Zanten, J.A. and Van Tulder, R. (2021) ‘Improving companies' impacts on sustainable development: a nexus approach to the SDGs’, Business Strategy and the Environment, 30(8), pp. 3703–3720.doi:10.1002/bse.2835Source page