Knowledge of the Sustainable Development Goals (SDGs): an initial diagnostic for developing an implementation tool in the industrial sector

Abstract

Sustainable Development is currently one of the main challenges facing the industrial sector. The design of a mathematical modeling tool based on fuzzy logic to prioritize material topics related to the Sustainable Development Goals (SDGs) will be essential for defining action plans in companies seeking to systematically integrate sustainability into their management practices. This constitutes the primary objective of the doctoral research project entitled Strategic Tools for Achieving the Sustainable Development Goals in the Industrial Sector. This paper presents the results of the first survey conducted to establish a baseline of the current level of knowledge among small and medium-sized enterprises (SMEs) regarding the distinction between the concepts of sustainability and sustainable development, the Sustainable Development Goals, and the perceived feasibility of implementing concrete actions to achieve them. Accordingly, the study first seeks to assess the theoretical understanding of these concepts before advancing toward a deeper analysis of their application in business practice. Furthermore, the paper outlines the design of the subsequent surveys aimed at conducting a materiality assessment and identifying the dimensions applicable to each sustainability impact (social, economic, and environmental), based on recognized sustainability assessment frameworks, as a foundation for the subsequent development of the proposed mathematical model.