Do no harm and do more good too: connecting the SDGs with business and human rights and political CSR theory

DOIhttps://doi.org/10.1108/CG-01-2018-0030
Pages389-403
Date14 December 2018
Published date14 December 2018
AuthorKarin Buhmann,Jonas Jonsson,Mette Fisker
Subject MatterCorporate governance,Strategy
Do no harm and do more good too:
connecting the SDGs with business and
human rights and political CSR theory
Karin Buhmann, Jonas Jonsson and Mette Fisker
Abstract
Purpose This paper aims to explain how companiescan benefit from their human rights due diligence
process to identify opportunities for sustainable development goals (SDGs) activities in an
operationalisationof political corporate socialresponsibility (PCSR).
Design/methodology/approach Combining PCSR, SDGs and business and human rights (BHR)
literature, the paper develops an extension of the risk-based due diligence process described by the
BHR literature, helping companies identify societal needs to which they may contribute in accordance
with PCSR throughengaging in the SDGs.
Findings Companies can benefit fromresources they already invest in due diligence to identify their
adverse human rights impacts, by drawing on the insights gained on broader needs,including human
rights, to which they may contribute. This can help them develop appropriate interventions to address
local needs and advance their moral legitimacy through assisting in SDG-relevant fulfilment of human
rights.
Research limitations/implications The paper provides theory-based guidanceon how companies
can assess their capacity for contributing societal value through human rights-oriented SDG
interventions. Futureempirical research may explore how companies apply the extended due diligence
processto assess needs and determinerelevant actions.
Practical implications The paper offersa principle-based analytical approach forintegrating the ‘‘do
no harm’’ imperative of BHR theory with PCSR’s call for business assistance in the delivery of public
goods andthe SDGs’ call for business action to ‘‘dogood’.
Social implications This paper enables enhanced businessimplementation of the SDGs in line with
PCSR andhuman rights theory, especially theemergent field of business and humanrights.
Originality/value This study givestheory-based guidance for companies for SDG contributionsbased
on innovativecombination of literatures.
Keywords Human rights, Leverage, Sustainable development goals (SDGs), Political CSR,
Moral legitimacy, Risk-based due diligence
Paper type Conceptual paper
Introduction
The adoption of the sustainable development goals (SDGs) (UN, 2015) in 2015 instituted a
new paradigm in development through the explicit recognition of the role of businesses to
contribute to sustainable development together with governments and civilsociety (Fukuda-
Parr and McNeill, 2015). This holds great promise, as the private sector has much to
contribute in terms of innovation, skills and resources (Lucci, 2012;Porter and Kramer,
2011), but has also sparked concern. Some scholars warn that contributing to the SDGs
cannot justify deviatingfrom the “do no harm” approach (Voegtlin and Scherer, 2017;Gupta
and Vegeling, 2016) or warn against ‘cherry-picking’ at risk of not responding to the most
pertinent needs (Ruggie, 2016). Others question the promise of profit-driven corporations
Karin Buhmann is Professor
at the Department of
Management, Society and
Communication,
Copenhagen Business
School, Frederiksberg,
Denmark. Jonas Jonsson
and Mette Fisker are both
based at the Department of
Management, Society and
Communication,
Copenhagen Business
School, Frederiksberg,
Denmark.
Received 15 January 2018
Revised 11 September 2018
2 November 2018
Accepted 5 November 2018
DOI 10.1108/CG-01-2018-0030 VOL. 19 NO. 3 2019, pp. 389-403, ©Emerald Publishing Limited, ISSN 1472-0701 jCORPORATE GOVERNANCE jPAGE 389

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