Controlling or constructing business through the sustainable development goals

The chapter points to a double nature of approaching the SDGs in business, one instrumental and one constructivist. The instrumental approach involves underlying assumptions and techniques such as a stepwise procedure from macro to micro goals, managerialism, and instrumental rationality. In contrast, a constructivist approach to the SDGs makes use of them as discursive tools for describing activities and ambitions already present in the company, often tied to legitimacy concerns. Both approaches can be discussed and problematised. In this contribution, it is argued that one should not necessarily be preferred to another. Instrumental approaches are likely to identify goals, means and methods of becoming more sustainable, implying a functionalistic perspective on the SDGs. The constructivist approach, on the other hand, uses discursive tools to position the company as legitimate in a wider sustainability context. Both approaches are necessary in a contemporary business context characterised by expectations on both practical solutions and communicative positioning within the field of sustainability. Practitioners benefit from understanding and mastering both approaches. Researchers should be aware of the different intentions behind the approaches, relating to functional and legitimacy aspects.