The challenge of engaging with and reporting against the SDGs for SMEs such as Sydney Theatre Company

摘要

The UN Sustainable Development Goals to 2030 call for action by the globe to tackle some of the most pressing problems facing humanity. There is a key role for business in helping to meet the goals, and in particular, small- to medium-sized enterprises (SMEs), which account for over 90% of global businesses. Many organisations that were already engaged in addressing sustainability prior to the release of the SDGs will need to shift their approach to accommodate the new framework, including SMEs like Sydney Theatre Company (STC). This paper explores the use of the SDG Compass as a tool for making that shift by revisiting a previous case study on STC's sustainability journey since 2008 to assess the efficacy of the SDG Compass as a guide to addressing the SDGs. It finds that the SDG Compass is prohibitively complex for SMEs which could impede engagement with the SDGs by SMEs.