Companies play a decisive role in achieving the Sustainable Development Goals (SDGs). However, most of the world's sustainable development challenges are interconnected and systemic in their nature. How can companies ensure that their strategies effectively contribute to sustainable development? This interdisciplinary paper draws from the social-ecological systems, corporate sustainability, and sustainability sciences literatures, in order to introduce a nexus approach to corporate sustainability. A nexus approach induces companies to assess and manage their positive and negative interactions with the SDGs—which may arise directly and indirectly—in an integrated manner. Instead of treating SDGs as isolated silos, a nexus approach aims to advance multiple SDGs simultaneously (creating “co-benefits”) while reducing the risk that contributions to one SDG undermine progress on another (avoiding “trade-offs”). Through managing the interactions between the SDGs, a nexus approach to corporate sustainability enables companies to improve their societal and environmental impacts. This nexus approach is a step towards developing a theory of sustainability management that helps companies improve their impacts on sustainable development. Such systemic corporate sustainability strategies are sorely needed to drive progress towards achieving the SDGs and to safeguard companies from “SDG-washing.”

中文翻译：

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提高公司对可持续发展的影响：SDGS 的关联方法

公司在实现可持续发展目标 (SDG) 方面发挥着决定性作用。然而，世界上大多数可持续发展挑战在本质上是相互关联和系统性的。公司如何确保其战略有效促进可持续发展？这篇跨学科论文借鉴了社会生态系统、企业可持续性和可持续性科学文献，以介绍企业可持续性的关联方法。关联方法促使公司以综合方式评估和管理它们与可持续发展目标的正面和负面互动——这些互动可能直接或间接产生。与其将可持续发展目标视为孤立的孤岛，关联方法旨在同时推进多个可持续发展目标（创造“共同利益”），同时降低对一个可持续发展目标的贡献破坏另一个可持续发展目标进展的风险（避免“权衡”）。通过管理可持续发展目标之间的相互作用，企业可持续发展的关联方法使公司能够改善其社会和环境影响。这种联系方法是朝着发展可持续管理理论迈出的一步，该理论可帮助公司改善其对可持续发展的影响。迫切需要这种系统的企业可持续发展战略来推动实现可持续发展目标的进展，并保护公司免受“可持续发展目标清洗”的影响。企业可持续性的关联方法使公司能够改善其社会和环境影响。这种联系方法是朝着发展可持续管理理论迈出的一步，该理论可帮助公司改善其对可持续发展的影响。迫切需要这种系统的企业可持续发展战略来推动实现可持续发展目标的进展，并保护公司免受“可持续发展目标清洗”的影响。企业可持续性的关联方法使公司能够改善其社会和环境影响。这种联系方法是朝着发展可持续管理理论迈出的一步，该理论可帮助公司改善其对可持续发展的影响。迫切需要这种系统的企业可持续发展战略来推动实现可持续发展目标的进展，并保护公司免受“可持续发展目标清洗”的影响。