Material ESG Outcomes and SDG Externalities

Evaluating the Health Care Sector’s Contribution to the SDGs

 
The 17 United Nations Sustainable Development Goals (SDGs) have created a framework for environmental and social impacts, which many large institutional investors and an increasing number of corporations are using to guide their resource allocation decisions or highlight those already in place.
 
The authors argue that the SDGs have clarified certain elements that have been predominantly missing (or implicit) in many ESG (Environmental, Social, and Governance) standards and metrics, specifically focusing on the environmental and social externalities (social costs) created by companies.
 
This paper focuses on health care as a case to evaluate the contribution of companies in this sector to the SDGs for which their material issues, as defined by SASB, are relevant. 

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Source: Consolandi, Costanza and Phadke, Himani and Hawley, James P. and Eccles, Robert G., Material ESG Outcomes and SDG Externalities: Evaluating the Health Care Sector’s Contribution to the SDGs (November 2, 2018). Available at SSRN: https://ssrn.com/abstract=3277421