Intergrating the United nations Sustainable Development Goals into Corporate Social Responsibility Policies

Over the last decades, national governments have become increasingly concerned with developing effective policies to promote CSR among businesses. On an international level, several (voluntary) Corporate Social Responsibility (CSR) frameworks have been established by international organisations such as the OECD, ILO and UN. These frameworks and policies have been developed in an attempt to hold businesses globally responsible and accountable for their potential negative impact on society and the environment. This has especially become essential in a globalising, increasingly complex world in which businesses operate globally and in which common minimum standards on social and environmental issues are lacking. National governments and international organisations, and to a certain extent also consumers, increasingly demand businesses to not only minimise their negative impact on society but also advance broader, long-term societal goals, such as the United Nations Sustainable Development Goals (SDGs). This research focuses on the CSR policies of two case study countries – the Netherlands and Denmark - and specifically deals with the question as to how the United Nations Sustainable Development Goals (SDGs) are integrated into the national public policies on CSR of these countries. The SDGs were adopted by 193 countries in 2015 – following the preceding Millennium Development Goals (MDGs) – as a global agenda that calls for action from governments, businesses and civil society to end poverty, protect the planet and secure prosperity for all by 2030. Together with governments and civil society, businesses are seen as key drivers of this global agenda. By aligning strategies, operations and CSR activities with the SDGs, businesses can minimise their negative impact and maximise their positive impact on long-term societal development and become more responsible towards their impact on society. The Sabatier and Mazmanian’s (1981) Conceptual Framework of the Implementation Process, which is based on the literature on implementation theories, is applied to empirical data, which is gathered through both interviews and document analysis. This research focuses on the Dutch and Danish public policies on CSR, through which the governments of these countries stimulate CSR among businesses, and aims to find out how the governments of these two countries have integrated the SDGs into their public policies on CSR.