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Shirley Mo Ching Yeung ORCID logo, David Chui


The purpose of this paper is to reflect the commitment of organizations in ESR reporting and explore ways to integrate ISO 26000 CSR Guidelines, ESG Reporting, and UN Sustainable Development Goals for innovations in CSR performance, focusing participation of women in the workforce and CSR training provided to employees. Based on quantitative ESG data* from Bloomberg database on the selected organizations’ qualitative information of China and Germany that are signatory member of UN Global Compact, it is observed that when comparing China and Germany, Germany in general has a higher ESG disclosure score, higher level of women participation, and a longer ESG reporting practice. In order to increase commitment of CSR and UN SDG, complying with ESR reporting guidelines is not sufficient. It is suggested to integrate the 17 SD Goals of United Nations to empower women with decent jobs for economic and social impacts, to link up ISO 26000 CSR guidelines to inclusion. This research is managerially and strategically relevant and topical. However, more practical innovations and sustainability-related education and business practices from the social perspective are required not only to improve the ESR disclosure score and economic impacts but also to generate a mindset of sustainability.

Keywords: Corporate Social Responsibility (CSR), United Nations Sustainable Development Goals (UNSDGs), Sustainability

Received: 10.05.2017

Accepted: 12.07.2017

How to cite this paper: Yeung, S., & Chui, D. (2017). Commitment for sustainable development and UN initiatives - returns and performance shown. Corporate Ownership & Control, 15(1-1), 360-369.