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Figure 9.2 CSR Model Using SDGs as an Implementation Framework


                         Corporate
                        Governance

                                                   Beneficiaries               Firm’s Performance



                                         CSR Dimensions &    SDSs Suggested for
                                         Implementation       CSR Dimensions
                                                                                              Financial Performance

                                                                                              Image and Identification
                                                          SDG  6 Clean Water and Sanitation
                                                            –
                                                          SDG  7 Affordable and Clean Energy   Reputation and Credibility
                                                            -
                                                  Environment   SDG  13 Climate Action   CSR Corporate Value Creation   Brand
                                                            -
                                                                                              Public Trust
                                                          SDG  14 Life Below Water
                                                            -
                           Internal Drivers               SDG  15 Life on Land                Customer Satisfaction
                                                            -
                                                                                              Customer Loyalty
                                                          SDG  1 No Poverty
                                                            -
                                                          SDG  2 Zero Hunger                  Purchase Intention
                                                            -
                                                          SDG  3 Good Health and Well - being
                                                            -

                                                          SDG  4 Quality Education    Outcome
                                                            -
                           CSR Drivers   CSR     Society   SDG  5 Gender Equality
                                                            -
                                                          SDG  10 Reduced Inequality
                                                            -
                                                          SDG  11 Sustainable Cities and      Business Sustainability
                                                            -
                                                              Communities
                                                          SDG  12 Responsible Consumption     Stable Economy
                                                            -
                                                              and Production                  Functional Society
                           External Drivers               SDG  8 Decent Work and      SDGs Universal Value Creation   Crisis Prevention
                                                          SDG  16 Peace, Justice, and
                                                            -
                                                              Strong Institutions
                                                            -
                                                              Economic Growth
                                                  Economy   SDG  9 Industry, Innovation, and   Global Resource Management
                                                            -
                                                              Infrastructure
                                                          SDG  17 Partnerships for the Goals   Labor Market Expansion
                                                            -
                                                                                              Universal Market Growth
                                                                                              Protect The Future of Humans

                                                   Beneficiaries




                  Source: Fallah Shayan, N.; Mohabbati-Kalejahi, N.; Alavi, S.; Zahed, M.A. (2022)



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