Out of sight, out of mind: effects of management attention on strategic SDG integration in Dutch SMEs

The SDGs provide an important framework for businesses to address sustainable development and grand challenges (Kolk, Kourula and Pisani, 2017; Montiel et al, 2021) and SMEs, as major contributors to economic and entrepreneurial activity, are key actors in achieving national SDG targets (Sonntag et al, 2022). This study addresses the gap in the literature on SMEs and SDG action and draws on the attention-based view that emphasizes bounded managerial cognition processes and attention patterns that affect firm behavior and attention to issues and opportunities (Joseph and Wilson, 2018; Ocasio, 1... Mehr ...