Member of PhD assessment committee Johannes van der Waal

Description

This thesis set out to answer the central question of how and to what extent corporations are
involved with the Sustainable Development Goals (SDGs), and whether such involvement
reflects substantive commitment or symbolic conformity. Across four complementary studies,
the findings converge on a nuanced conclusion: Corporate involvement with the SDGs is
increasingly widespread, but it remains largely focused on disclosure and legitimacy rather
than on deep strategic or operational transformation. Most firms have adopted the SDG
vocabulary as part of their sustainability disclosure, signalling alignment with global norms
and societal expectations. However, these references often remain detached from measurable
contributions or strategic integration. The evidence suggests that while some companies are
involved substantively, particularly through innovation aligned with core corporate strategy,
the dominant pattern is one of symbolic adherence, where SDG language serves as a means
of reputation management rather than transformation.
This ambivalence reflects a deeper paradox of multinational involvement. Multinational
enterprises (MNEs) are indispensable to achieving the SDGs: they control critical
technologies, shape global value chains, and mobilize vast financial resources. Yet they
are simultaneously constrained by shareholder imperatives, competitive pressures, and
institutional environments that prioritize short-term returns over long-term sustainability
impact. These structural tensions limit the scope for genuine alignment between corporate
purpose and global development objectives. Consequently, the private sector’s SDG
involvement embodies a dual character: it is both a driver of global sustainability discourse
and a mirror of the contradictions embedded in the economic system that underpins it.

Period	26 Mar 2026
Examinee	Johannes van der Waal
Examination held at	Faculty of Management
Degree of Recognition	International