Edited by Maria Alejandra Gonzalez-Perez, Distinguished Professor of Corporate Sustainability, Universidad EAFIT, Colombia and Krzysztof Wach, Full Professor, College of Economics and Finance, Krakow University of Economics, Poland

• Contents1 The Elgar Companion To International Business and the SustainableDevelopment Goals: a global perspective on corporate sustainability 1Maria Alejandra Gonzalez-Perez and Krzysztof Wach2 Mind the gaps! navigating multiple intellectual challenges to booststrategic alignment with the SDGs 11Rob van TulderPART I SDGS AND INTERNATIONAL BUSINESS: THEORETICALFOUNDATIONS AND DIGITAL TRANSFORMATION3 Sustainability and the business disciplines: an integrative analysis ofthe intersections and connections to the United Nations SustainableDevelopment Goals 38G. Tomas M. Hult, Maria Alejandra Gonzalez-Perez and Jeannette A. Mena4 Sustainable economic growth and SDGs: role of international business 72Agnieszka Hajdukiewicz and Bożena Pera5 Theory of the firm and its sustainable development: in the epoch ofdigitalization and artificial intelligence 96Ninel Seniuk6 Digitalization, business models, and the 2030 development agenda:pathways for MNEs 121Juan Carlos Sosa Varela and Fabiola Monje-Cueto7 International business, sustainable development goals, and artificialintelligence: the golden triangle 148José Satsumi López-Moralesand Jorge AlcarazPART II STRATEGIC IMPLEMENTATION AND CORPORATE GOVERNANCE8 Sustainable Development Goals and multinational corporations: aninstitutional perspective 173Nikhila Raghavan and Maxim Grib9 Sustainability and multinationals: the evolution of supportive practices andstrategies to achieve SDGs 184Dina Frutos-Benczeand Pard Teekasap10 The SDGs versus ESG factors: corporate boards engagement andresponsible investing driving the change 217Sylwia E. Starnawska11 How CSR falls short in meeting Sustainable Development Goals:greenwashing in MNEs 237Halit Keskiżn andEmel EsenPART III REGIONAL PERSPECTIVES AND CASE STUDIES12 Sustainable mining in Latin America: exploring the intersection ofeconomic gains and SDG 13 alignment 249Francisco J. Valderrey, Alejandro Delgadillo and Hatem Mabrouk13 The influence of Chinese multinational enterprises on sustainabledevelopment in Africa: examining neo-colonial tendencies andgreenwashing practices 272Fanny Saruchera14 Corporate social responsibility and the Sustainable Development Goals:examining Newmont Ghana’s community partnership approach 294Kwaku Amofah , Michael Gameli Dziwornu and Tomasz Rachwal15 Multidisciplinary analysis of climate change impact on health, education,and income in the Bolivian Amazon: contributions to the SustainableDevelopment Goals 312Ramiro Flores and Richard Flores16 Leveraging SDG 4 and SDG 8: digital knowledge transfer by MNEs formarginalised communities in India’s emerging economy 334Sakshi Gajbhiye, Carolina Marín-Cadavidand Agnieszka ChidlowPART IV SPECIAL TOPICS AND FUTURE DIRECTIONS17 New challenges and risks for international business: how deep-seabedmining threatens sustainable development 349Miguel Cordova and Marina A. Schmitz18 Gender equality and empowerment in international business 361Agnieszka Głodowska, Marek Maciejewski and Krzysztof Wach19 How collaborations involving multinational enterprises are revolutionizingglobal sustainability efforts 377Isabelle L. Hult and Maria Alejandra Gonzalez-PerezPART V MEASUREMENT AND ACCOUNTABILITY20 Decorticating corruption: an institutionalist study using SEM modelingand data from the World Values Survey 387Paula M. Almonacid-Hurtado , Giovanny H. Gómez Convers andSergio A. Castrillón-Orrego21 Unravelling SDGs Performance In US Corporations: (mis)alignmentbetween ESG scores and ESG metrics 401Łukasz Bryl22 Critical dialogic accounting and accountability and the SustainableDevelopment Goals: a case study on the chocolate industry 428Claire Harris, Farzana Aman Tanima and Stephanie PerkissPART VI EDUCATION AND FUTURE DIRECTIONS23 Overcoming human stupidity, sustainability, deafness and natureblindness? Dynamizing IB education to face survival urgencies 451Sergio A. Castrillón-Orrego24 Advancing SDGs through beneficial constraints in ethicalentrepreneurship: a critical review and future research agenda 463Frederick Ahen25 MNEs and SDG 17: how do multinational banks take part? A systematicliterature review and future directions 485Mesiet William Kamihanda, Miguel M. Torres, Hafsa El Bekri andOlugbenga Ayo Ojubanire

Edited by Maria Alejandra Gonzalez-Perez, Distinguished Professor of Corporate Sustainability, Universidad EAFIT, Colombia and Krzysztof Wach, Full Professor, College of Economics and Finance, Krakow University of Economics, Poland

• Contents1 The Elgar Companion To International Business and the SustainableDevelopment Goals: a global perspective on corporate sustainability 1Maria Alejandra Gonzalez-Perez and Krzysztof Wach2 Mind the gaps! navigating multiple intellectual challenges to booststrategic alignment with the SDGs 11Rob van TulderPART I SDGS AND INTERNATIONAL BUSINESS: THEORETICALFOUNDATIONS AND DIGITAL TRANSFORMATION3 Sustainability and the business disciplines: an integrative analysis ofthe intersections and connections to the United Nations SustainableDevelopment Goals 38G. Tomas M. Hult, Maria Alejandra Gonzalez-Perez and Jeannette A. Mena4 Sustainable economic growth and SDGs: role of international business 72Agnieszka Hajdukiewicz and Bożena Pera5 Theory of the firm and its sustainable development: in the epoch ofdigitalization and artificial intelligence 96Ninel Seniuk6 Digitalization, business models, and the 2030 development agenda:pathways for MNEs 121Juan Carlos Sosa Varela and Fabiola Monje-Cueto7 International business, sustainable development goals, and artificialintelligence: the golden triangle 148José Satsumi López-Moralesand Jorge AlcarazPART II STRATEGIC IMPLEMENTATION AND CORPORATE GOVERNANCE8 Sustainable Development Goals and multinational corporations: aninstitutional perspective 173Nikhila Raghavan and Maxim Grib9 Sustainability and multinationals: the evolution of supportive practices andstrategies to achieve SDGs 184Dina Frutos-Benczeand Pard Teekasap10 The SDGs versus ESG factors: corporate boards engagement andresponsible investing driving the change 217Sylwia E. Starnawska11 How CSR falls short in meeting Sustainable Development Goals:greenwashing in MNEs 237Halit Keskiżn andEmel EsenPART III REGIONAL PERSPECTIVES AND CASE STUDIES12 Sustainable mining in Latin America: exploring the intersection ofeconomic gains and SDG 13 alignment 249Francisco J. Valderrey, Alejandro Delgadillo and Hatem Mabrouk13 The influence of Chinese multinational enterprises on sustainabledevelopment in Africa: examining neo-colonial tendencies andgreenwashing practices 272Fanny Saruchera14 Corporate social responsibility and the Sustainable Development Goals:examining Newmont Ghana’s community partnership approach 294Kwaku Amofah , Michael Gameli Dziwornu and Tomasz Rachwal15 Multidisciplinary analysis of climate change impact on health, education,and income in the Bolivian Amazon: contributions to the SustainableDevelopment Goals 312Ramiro Flores and Richard Flores16 Leveraging SDG 4 and SDG 8: digital knowledge transfer by MNEs formarginalised communities in India’s emerging economy 334Sakshi Gajbhiye, Carolina Marín-Cadavidand Agnieszka ChidlowPART IV SPECIAL TOPICS AND FUTURE DIRECTIONS17 New challenges and risks for international business: how deep-seabedmining threatens sustainable development 349Miguel Cordova and Marina A. Schmitz18 Gender equality and empowerment in international business 361Agnieszka Głodowska, Marek Maciejewski and Krzysztof Wach19 How collaborations involving multinational enterprises are revolutionizingglobal sustainability efforts 377Isabelle L. Hult and Maria Alejandra Gonzalez-PerezPART V MEASUREMENT AND ACCOUNTABILITY20 Decorticating corruption: an institutionalist study using SEM modelingand data from the World Values Survey 387Paula M. Almonacid-Hurtado , Giovanny H. Gómez Convers andSergio A. Castrillón-Orrego21 Unravelling SDGs Performance In US Corporations: (mis)alignmentbetween ESG scores and ESG metrics 401Łukasz Bryl22 Critical dialogic accounting and accountability and the SustainableDevelopment Goals: a case study on the chocolate industry 428Claire Harris, Farzana Aman Tanima and Stephanie PerkissPART VI EDUCATION AND FUTURE DIRECTIONS23 Overcoming human stupidity, sustainability, deafness and natureblindness? Dynamizing IB education to face survival urgencies 451Sergio A. Castrillón-Orrego24 Advancing SDGs through beneficial constraints in ethicalentrepreneurship: a critical review and future research agenda 463Frederick Ahen25 MNEs and SDG 17: how do multinational banks take part? A systematicliterature review and future directions 485Mesiet William Kamihanda, Miguel M. Torres, Hafsa El Bekri andOlugbenga Ayo Ojubanire

Edited by Maria Alejandra Gonzalez-Perez, Distinguished Professor of Corporate Sustainability, Universidad EAFIT, Colombia and Krzysztof Wach, Full Professor, College of Economics and Finance, Krakow University of Economics, Poland

• Contents1 The Elgar Companion To International Business and the SustainableDevelopment Goals: a global perspective on corporate sustainability 1Maria Alejandra Gonzalez-Perez and Krzysztof Wach2 Mind the gaps! navigating multiple intellectual challenges to booststrategic alignment with the SDGs 11Rob van TulderPART I SDGS AND INTERNATIONAL BUSINESS: THEORETICALFOUNDATIONS AND DIGITAL TRANSFORMATION3 Sustainability and the business disciplines: an integrative analysis ofthe intersections and connections to the United Nations SustainableDevelopment Goals 38G. Tomas M. Hult, Maria Alejandra Gonzalez-Perez and Jeannette A. Mena4 Sustainable economic growth and SDGs: role of international business 72Agnieszka Hajdukiewicz and Bożena Pera5 Theory of the firm and its sustainable development: in the epoch ofdigitalization and artificial intelligence 96Ninel Seniuk6 Digitalization, business models, and the 2030 development agenda:pathways for MNEs 121Juan Carlos Sosa Varela and Fabiola Monje-Cueto7 International business, sustainable development goals, and artificialintelligence: the golden triangle 148José Satsumi López-Moralesand Jorge AlcarazPART II STRATEGIC IMPLEMENTATION AND CORPORATE GOVERNANCE8 Sustainable Development Goals and multinational corporations: aninstitutional perspective 173Nikhila Raghavan and Maxim Grib9 Sustainability and multinationals: the evolution of supportive practices andstrategies to achieve SDGs 184Dina Frutos-Benczeand Pard Teekasap10 The SDGs versus ESG factors: corporate boards engagement andresponsible investing driving the change 217Sylwia E. Starnawska11 How CSR falls short in meeting Sustainable Development Goals:greenwashing in MNEs 237Halit Keskiżn andEmel EsenPART III REGIONAL PERSPECTIVES AND CASE STUDIES12 Sustainable mining in Latin America: exploring the intersection ofeconomic gains and SDG 13 alignment 249Francisco J. Valderrey, Alejandro Delgadillo and Hatem Mabrouk13 The influence of Chinese multinational enterprises on sustainabledevelopment in Africa: examining neo-colonial tendencies andgreenwashing practices 272Fanny Saruchera14 Corporate social responsibility and the Sustainable Development Goals:examining Newmont Ghana’s community partnership approach 294Kwaku Amofah , Michael Gameli Dziwornu and Tomasz Rachwal15 Multidisciplinary analysis of climate change impact on health, education,and income in the Bolivian Amazon: contributions to the SustainableDevelopment Goals 312Ramiro Flores and Richard Flores16 Leveraging SDG 4 and SDG 8: digital knowledge transfer by MNEs formarginalised communities in India’s emerging economy 334Sakshi Gajbhiye, Carolina Marín-Cadavidand Agnieszka ChidlowPART IV SPECIAL TOPICS AND FUTURE DIRECTIONS17 New challenges and risks for international business: how deep-seabedmining threatens sustainable development 349Miguel Cordova and Marina A. Schmitz18 Gender equality and empowerment in international business 361Agnieszka Głodowska, Marek Maciejewski and Krzysztof Wach19 How collaborations involving multinational enterprises are revolutionizingglobal sustainability efforts 377Isabelle L. Hult and Maria Alejandra Gonzalez-PerezPART V MEASUREMENT AND ACCOUNTABILITY20 Decorticating corruption: an institutionalist study using SEM modelingand data from the World Values Survey 387Paula M. Almonacid-Hurtado , Giovanny H. Gómez Convers andSergio A. Castrillón-Orrego21 Unravelling SDGs Performance In US Corporations: (mis)alignmentbetween ESG scores and ESG metrics 401Łukasz Bryl22 Critical dialogic accounting and accountability and the SustainableDevelopment Goals: a case study on the chocolate industry 428Claire Harris, Farzana Aman Tanima and Stephanie PerkissPART VI EDUCATION AND FUTURE DIRECTIONS23 Overcoming human stupidity, sustainability, deafness and natureblindness? Dynamizing IB education to face survival urgencies 451Sergio A. Castrillón-Orrego24 Advancing SDGs through beneficial constraints in ethicalentrepreneurship: a critical review and future research agenda 463Frederick Ahen25 MNEs and SDG 17: how do multinational banks take part? A systematicliterature review and future directions 485Mesiet William Kamihanda, Miguel M. Torres, Hafsa El Bekri andOlugbenga Ayo Ojubanire