Operationalizing sustainability targets: The sustainable value approach

Over the last decades, sustainability has been accepted by policymakers and corporate managers alike as a relevant and legitimate goal. In this context, the current UN-level efforts to formulate sustainable development goals (SDGs) can be expected to further consolidate the sustainability agenda and to help relevant actors address today’s key global sustainability challenges. From a corporate perspective, a universally acknowledged set of SDGs will provide valuable pointers regarding areas that need to be prioritized within the wide range of sustainability-related aspects. However, in order to translate these high-level SDGs into organizational practice, corporate decision-makers require tools for operationalizing sustainability performance and sustainability targets.