Multinational Business Review ( IF 3.018 ) Pub Date : 2020-12-08 , DOI: 10.1108/mbr-07-2020-0154 Noemi Sinkovics , Rudolf R. Sinkovics , Jason Archie-Acheampong
Purpose
This paper aims to propose an integrative framework that enables the mapping of firm activities along two dimensions of responsible business behavior: a width and a depth dimension. Width includes associative, peripheral, operational and embedded responsibility. In terms of depth, we identify delinquent, neutral, nascent, enhanced and advanced levels of responsibility.
Design/methodology/approach
The responsibility matrix is developed by drawing on the literature and the ambition to provide a more nuanced map of a firm’s activities and its contributions toward the sustainable development goals (SDGs).
Findings
The matrix enables the classification of firm activities into different functional categories based on how they relate to a firm’s business model. Further, the meaningfulness of each activity can be identified by determining its depth.
Research limitations/implications
Mapping all the relevant activities of a multinational firm onto the responsibility matrix enables managers and policymakers to identify areas where transformation is most needed. Further, multinational firms can use the matrix to map the activities of their value chain partners and design more effective standards and interventions.
Practical implications
The business responsibility matrix represents a diagnostic tool that enables the detailed mapping of firm capabilities and the identification of areas where further capacity building is necessary and where pockets of excellence exist.
Social implications
The responsibility matrix offers a benchmarking tool for progress that can be used in conjunction with existing guidelines and initiatives such as the United Nations (UN) Guiding Principles on Business and Human Rights, the UN Global Compact and the Global Reporting Initiative.
Originality/value
The responsibility matrix acknowledges that firms can engage with the SDGs through different types of activity (width dimension). Simultaneously, it recognizes that activities in the same category can have varying levels of effectiveness (depth dimension).
中文翻译:
企业责任矩阵:一种诊断工具,可帮助设计更好的干预措施以实现可持续发展目标
目的
本文旨在提出一个整合框架,使公司活动可以沿着负责任的商业行为的两个维度进行映射:宽度和深度。宽度包括关联,外围,操作和嵌入式责任。在深度方面,我们确定拖欠,中立,新生,增强和高级责任级别。
设计/方法/方法
责任矩阵是根据文献和抱负制定的,目的是为企业的活动及其对可持续发展目标(SDG)的贡献提供更加细致的地图。
发现
该矩阵可以根据公司活动与公司业务模型的关系将公司活动分为不同的功能类别。此外,可以通过确定每个活动的深度来确定每个活动的意义。
研究局限/意义
通过将跨国公司的所有相关活动映射到责任矩阵,经理和决策者可以确定最需要转型的领域。此外,跨国公司可以使用矩阵来绘制其价值链合作伙伴的活动,并设计更有效的标准和干预措施。
实际影响
业务责任矩阵表示一种诊断工具,可以对公司能力进行详细映射,并确定需要进一步能力建设和存在卓越人才的领域。
社会影响
责任矩阵为进展提供了基准工具,可与现有的准则和计划结合使用,例如联合国《企业与人权指导原则》,《联合国全球契约》和《全球报告倡议》。
创意/价值
责任矩阵确认,企业可以通过不同类型的活动(宽度维度)参与可持续发展目标。同时,它认识到同一类别中的活动可以具有不同程度的有效性(深度维度)。