Professional Insights

Integrating the SDGs into capital investment decisions

Jan 15, 2024 · 1 min read

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A group of scholars from the Institute of Management, Sant’Anna School of Advanced Studies, and Dipartimento di Management, Università Politecnica delle Marche conducted research to explore the influence of capital investments on the Sustainable Development Goals (SDGs). The study emphasizes the need to consider direct, indirect, and uncertain effects, along with the five dimensions of impact management.

The research team collaborated with management accountants, sustainability managers, costing managers, a marketing manager, and a CFO from six large, anonymized Italian companies. Together, they developed a four-step process and tool for evaluating company capital investments against the SDGs.

The four-step process in action

The report includes a detailed case study of one of the companies, showcasing the four-step process. This case study serves as a practical example for other businesses to replicate when assessing their corporate investments.

Businesses looking to align their investments with the SDGs can follow the structured framework provided in the report. It offers a clear methodology to evaluate and manage the impact of their investments effectively.

Understanding and managing the impact of capital investments on SDGs is crucial for sustainable business practices. By adopting the four-step process and tools developed through this research, companies can make informed decisions that contribute positively to global sustainability goals.

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