Sustainable Development Goals as Strategic Drivers: A Case Study in Brazil

ABSTRACT This study explores how the sustainable development goals (SDGs) influence sustainability initiatives in a large cement company in a developing country. An in‐depth case study found that the SDGs play a validating role in decision‐making, with the company attempting to overcome barriers to sustainable development. A novel framework is proposed, bridging legitimization strategies to business cases for sustainability via centrality. Findings show that the company adopts collaborative and responsible business cases aligned with the stimulation strategy and limited to social and environmental activities. However, these initiatives are not directly tied to its core business, and their contribution to the SDGs is mainly an add‐on. Managerially, the study emphasizes the importance of engaging with local communities, not just government representatives, and aligning different hierarchical levels within the company. Theoretically, even actions not directly related to the core business can significantly support local development, challenging the concept of centrality in SDG implementation.