Guandalini, Ilaria ORCID: 0000-0001-9154-4334, Sun, Wenxian and Zhou, Li ORCID: 0000-0001-7132-5935 (2019) Assessing the implementation of Sustainable Development Goals through switching cost. Journal of Cleaner Production, 232. pp. 1430-1441. ISSN 0959-6526 (doi:https://doi.org/10.1016/j.jclepro.2019.06.033)

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Abstract

An increasing number of corporations are adapting their strategies to include projects aimed at achieving United Nations’ Sustainable Development Goals. Nonetheless, the implementation of these projects revives a fifty-year old question about the impact of sustainable activity on corporate financial performance and sustainability outcomes. This paper proposes the analysis of the Switching Costs of sustainable projects as a way to identify areas of improvement for corporate strategies, thus responding to the urgent need for models and assessment tools able to achieve financial and sustainability objectives as claimed by both practice and academia. A conceptual framework relating the Switching Costs of sustainable projects to sustainability and corporate financial performance has been developed and applied in this research to a case-study company, Walmart Mexico and Central America. This paper addresses the challenge of recognising, collecting and gauging the effect of the changes, particularly those of an intangible nature, generated by the sustainable projects.

Item Type:	Article
Uncontrolled Keywords:	Sustainable value creation, switching cost, ESG
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / School / Research Centre / Research Group:	Faculty of Business Faculty of Business > Department of Systems Management & Strategy Faculty of Business > Networks and Urban Systems Centre (NUSC) Faculty of Business > Networks and Urban Systems Centre (NUSC) > Connected Cities Research Group
Last Modified:	24 Jul 2020 08:49
URI:	http://gala.gre.ac.uk/id/eprint/24778

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