A manufacturing company's approach to the 2030 UN SDGs affected by institutional differences and theory. : A master thesis within Engineering Management

Abstract: Sustainability and sustainable production methods are becoming more important in the manufacturing industry all around the world. Within this trend, United Nations’ formulated 2030 Sustainable Development Goals are used as a target and guideline for developing a roadmap in manufacturing companies’ schedules. For this purpose, there are some existing methods used in practice such as Triple Bottom Line (TBL) management, which is based on the environmental, economic, and social aspects of sustainability. The purpose of this study is aiming to provide insights into the role of the TBL management approach in supporting companies to achieve the UN 2030 sustainability goals. As well as contributing to the ongoing discussions on the importance of sustainable practices in achieving the significance of the study. The findings of this study, gathered through a combination of qualitative primary and secondary data collection, show that there are some similarities and differences between the sustainability practices depending on the SDGs. Approaches of the companies vary with factors such as legislations, culture, and other formal and informal institutions of the country. It is found that most of the Dutch companies act more proactive regarding the SDGs whereas Turkish organisations are more reactive to change. It can be seen that Turkish organisations are very much still primarily focused on the economical perspective of TBL. Dutch organisations tend to prioritise the social and the environmental aspects more than their Turkish counterparts. It can also be identified that Turkish organisations tend to be incredibly focused on legislations, whereas Dutch organisations are more often moving towards their own visions and how they want to position themselves in the market. Even though there is a significant difference between the Dutch and Turkish organisations, it can be identified that the economical aspect plays a major role in both cases. Yet the way they work towards this differs strongly.