The sustainable development goals as corporate legitimacy factors

In recent years, there has been a shift in CSR towards sustainable development goals. Linking the effectiveness of a company's social responsibility actions with its effectiveness in achieving the Sustainable Development Goals within the scope of its activities (Escudero, 2014, p. 20). This is in response to mounting societal pressure on companies to demonstrate greater sustainability and social responsibility, as evidenced by a growing emphasis on the United Nations' Sustainable Development Goals (SDGs) (Donoher, 2017).

This chapter presents reflections on the SDGs as factors of legitimacy for companies. These conclusions are based on the analysis of 17 interviews conducted with social responsibility executives from some of the largest companies operating in Mexico and on the most recent research findings on corporate legitimacy and the SDGs. The interviews were conducted using semi-structured in-depth interviews, which were then analysed qualitatively using MAXQDA software.