Authors: Dr. NEERAJ SINGHAL

Sustainability and sustainable development had covered a long journey over the period of decades before adaptation of Sustainable Development Goals (SDGs) by United Nations in the year 2015 by replacing Millennium Development Goals (MDGs). One hundred and ninety-three countries were the signatory for the adaptation and incorporation of SDGs across industry and sectors. Since then companies are looking for identifying common standards and measurement tools for integrating the SDGs across the value chain for the benefit of all the concerned stakeholders/actors. This study proposed a framework for embedding SDGs in business, qualitative comparative analysis is used with desk method as suggested by Lukin et al. (2022). Further according to Locke (2001) for studying a novel phenomenon exploratory case study method is an appropriate tool. Two Indian fashion giant Arvind Limited (AL) and Birla Cellulose (BC) are selected for the study based on their sustainability report, social legacy, brand value, market capitalization, and global presence accessible through public domain information. The proposed framework comprises; seventeen common materiality issues (CMIs), fourteen key performance indicators (KPIs), fourteen instruments for performance measurement of eight common SDGs adapted by AL and BC for the benefits of key stakeholders/actors

Keywords:

Sustainability, Sustainable Development, Sustainable Development Goals, Strategic Framework, Materiality Issues, Key Performance Indicators, Stakeholders.

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