#4787. The business responsibility matrix: a diagnostic tool to aid the design of better interventions for achieving the SDGs

August 2026publication date
Proposal available till 26-05-2025
4 total number of authors per manuscript0 $

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Journal’s subject area:
Business, Management and Accounting (all);
Business and International Management;
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Abstract:
This paper aims to propose an integrative framework that enables the mapping of firm activities along two dimensions of responsible business behaviour: a width and a depth dimension. 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). The matrix enables the classification of firm activities into different functional categories based on how they relate to a firm’s business model. 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. 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).
Keywords:
Corporate social responsibility (CSR); MNEs; Multinational enterprise (MNE); Responsibility matrix; Responsible business; Small and medium-sized enterprise (SME); SMEs; Suppliers; Sustainable development goals (SDGs)

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