This editorial is the second in our BEER Spotlight Editorial Series, where we intend to shed light on important emerging topics in business that we think deserve more scholarly attention, both in BEER and beyond. Specifically, our aim is to focus on hot future-oriented topics related to business ethics, the environment and responsibility, which have relevance and importance, and that we expect to gain traction and attention over the coming period. We sincerely hope these editorials will serve as eye openers and stimulators for further knowledge generation within the domain of our journal.

More specifically, in this editorial, we will focus on responsible business engagement with Sustainability and the Sustainable Development Goals (SDGs) in the context of the United Nations (UN) 2030 agenda. The UN 2030 agenda was launched in 2015 and intended as an ambitious roadmap for a more sustainable future for humanity at large. At the heart of this agenda, there are 17 Sustainable Development Goals (SDGs) aimed at reducing poverty and hunger, protecting the planet, and promoting economic, social and environmental prosperity. The UN 2030 agenda was adopted by 197 member states, with an explicit call for the active participation of the private sector as a key partner, beyond business as usual, in contributing to a more sustainable future. Its evolution and contents have been discussed elsewhere, including extensive UN documentation (https://sdgs.un.org/).

In this editorial, we will approach the SDGs from a BEER perspective, highlighting a number of important questions that we believe require more scholarly attention in BEER and beyond. How much progress have we achieved in general and in the domain of private sector engagement, in particular, especially given the ambitious timeline of the SDGs and its 169 associated targets (https://sdg-tracker.org/)? What are the opportunities and challenges faced? What can businesses do more to promote sustainable engagement and embrace the SDGs as a pathway for value creation for shareholders and for society at large? What have been the key themes in scholarship on this topic to date, and what are the salient gaps in terms of themes, topics, and/or questions that have been less addressed? We will try to address these questions in an engaging way and provide a roadmap for future scholarship in this important domain.

这篇社论是我们 BEER Spotlight 社论系列的第二篇，我们打算在其中阐明我们认为值得更多学术关注的商业中重要的新兴主题，无论是在 BEER 还是在其他领域。具体而言，我们的目标是关注与商业道德、环境和责任相关的面向未来的热门话题，这些话题具有相关性和重要性，我们希望在未来一段时间内获得关注和关注。我们真诚地希望这些社论能够为我们期刊领域内的进一步知识生成提供大开眼界和刺激因素。

更具体地说，在这篇社论中，我们将重点关注在联合国 (UN) 2030 议程背景下负责任的企业参与可持续发展和可持续发展目标 (SDG)。联合国 2030 年议程于 2015 年启动，旨在作为一个雄心勃勃的路线图，为整个人类创造更可持续的未来。该议程的核心是 17 个可持续发展目标 (SDG)，旨在减少贫困和饥饿，保护地球，促进经济、社会和环境繁荣。联合国 2030 议程由 197 个成员国通过，明确呼吁私营部门作为关键合作伙伴积极参与，超越常规，为更可持续的未来做出贡献。它的演变和内容已在其他地方讨论过，包括大量的联合国文件（https：

在这篇社论中，我们将从 BEER 的角度探讨可持续发展目标，强调一些我们认为在 BEER 及其他领域需要更多学术关注的重要问题。我们在总体上以及在私营部门参与领域取得了多少进展，特别是考虑到可持续发展目标及其 169 个相关目标的雄心勃勃的时间表 (https://sdg-tracker.org/)？面临哪些机遇和挑战？企业可以做些什么来促进可持续参与并接受可持续发展目标作为为股东和整个社会创造价值的途径？迄今为止，关于该主题的学术研究的关键主题是什么，在主题、主题、和/或较少解决的问题？我们将尝试以一种引人入胜的方式解决这些问题，并为这一重要领域的未来学术研究提供路线图。