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Accomplishing sustainable development goals through international management system standards and multinational supply chains
Business Strategy and the Environment ( IF 13.4 ) Pub Date : 2024-03-28 , DOI: 10.1002/bse.3752
Pantri Heriyati 1 , Neeraj Yadav 2 , Dewi Tamara 1
Affiliation  

The United Nations has set up 17 sustainable development goals (SDGs) to be achieved by 2030. This research investigates the role of management system standards and multinational supply chains in achieving SDGs and targets, as well as whether these two paths produce varying degrees of effectiveness in achieving these goals. Questionnaire‐based research is conducted among 264 Indian manufacturing organisations based on their certification status and MNE supplier status. Comparison of the surveyed organisations is carried out on three parameters, namely, number of targets for each SDG, fulfilment levels of these targets and extension of established targets further in the supply chain. Analysis of variance and t‐test methods are used to compare survey responses. Results show that the role of management system standards and auditing frameworks used by multinational enterprises is statistically similar in achieving SDGs. The role of management system standards in achieving each of the SDGs has not yet been attempted so far by using the aforementioned factors. The comparison of management system standards' auditing approaches with the auditing frameworks of multinational enterprises also provides a novel addition. Both multinationals and their supplier organisations can save time, money and effort by following either of the two approaches and avoiding the duplicity that is currently prevalent in practice. The research has theoretical implications for sustainability, modernisation and globalisation theories.

中文翻译:

通过国际管理体系标准和跨国供应链实现可持续发展目标

联合国制定了到2030年要实现的17个可持续发展目标(SDG)。本研究调查了管理体系标准和跨国供应链在实现SDG和具体目标中的作用,以及这两种路径是否产生不同程度的有效性在实现这些目标的过程中。根据 264 个印度制造组织的认证状况和跨国企业供应商状况,对它们进行了问卷调查。对调查组织的比较是根据三个参数进行的,即每个可持续发展目标的目标数量、这些目标的实现水平以及在供应链中进一步延伸既定目标。方差分析和t‐测试方法用于比较调查结果。结果表明,跨国企业使用的管理体系标准和审计框架在实现可持续发展目标方面的作用在统计上是相似的。迄今为止,尚未利用上述因素尝试管理体系标准在实现每项可持续发展目标中的作用。管理体系标准的审核方法与跨国企业审核框架的比较也提供了新颖的补充。跨国公司及其供应商组织可以通过采用这两种方法中的任何一种并避免目前实践中普遍存在的口是心非来节省时间、金钱和精力。该研究对可持续性、现代化和全球化理论具有理论意义。
更新日期:2024-03-28
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