The Influence of Sustainable Development Goals (SDGs) on the Strategic Goals of Chinese Enterprises——Take Xiamen Airline as Example

Main Article Content

Yuanxi Zhang

Keywords

sustainable development goals (SDGs), corporate strategy, stakeholder theory, legitimacy theory

Abstract

The influence of sustainable development goals (SDGs) on the strategy of enterprises is one of the key of research topics today. Scholars discover that SDGs has big impact on developed countries or large multinational corporation. But, there is an academic gap on the influence of SDGs on the strategy of Chinese enterprises. Therefore, this study’s topic is discussing the influence of SDGs on the strategy of Chinese enterprises. By using Xiamen Airlines as a case study sample and using stakeholder theory and legitimacy theory, this study conduct a case analysis on Xiamen Airlines. This study discover that SDGs can push enterprises to transform their strategy, help enterprises achieve sustainable development and obtain the reliability of stakeholders. According to this study’s conclusions, this study suggest Chinese enterprises enhance the level of attention on disclosure of SDGs. And the relevant government department should improve regulations and systems regarding the disclosure of SDGs.

Abstract 16 | PDF Downloads 11

References

  • [1]Ji, S. Y., Liu, J. G., & Zhu, Y. Z. (2022). Research on low-carbon development path of energy use in China’s civil aviation under the “dual carbon” goals. International Petroleum Economics, 30(4), 31–39.
  • [2]Zhou, S. B., Wang, W. Y., & Li, H. Y. (2024). Do stakeholders’ expectations on corporate ESG performance affect corporate economic value? Finance & Accounting Monthly, 45(4), 20–27. https://doi.org/10.19641/j.cnki.42-1290/f.2024.04.003
  • [3]Cabaleiro-Cerviño, G., & Mendi, P. (2024). ESG-driven innovation strategy and firm performance. Eurasian Business Review, 14(1), 137–185. https://doi.org/10.1007/s40821-024-00254-x
  • [4]Heras-Saizarbitoria, I., Urbieta, L., & Boiral, O. (2022). Organizations' engagement with sustainable development goals: From cherry-picking to SDG-washing? Corporate Social Responsibility and Environmental Management, 29(2), 316–328.
  • [5]Beretta, V., Demartini, M. C., & Trucco, S. (2025). SDG reporting and sustainability performance: Insights from Italian companies. Social Responsibility Journal, 21(8), 1657–1685. https://doi.org/10.1108/SRJ-07-2024-0492
  • [6]Zhan, X. J., Sun, Y., & Song, L. (2022). Research on the response mechanism of listed enterprises to the UN sustainable development goals—Taking Shenzhen enterprises as an example. Environmental Ecology, 4(7), 44–54.
  • [7]Jin, J., Liu, Y. T., Chen, T. L., et al. (2025). SDGs-led nonmarket strategies for Chinese enterprises’ global expansion: A case study of Huadian Bali coal-fired power plant. Tsinghua Business Review, (4), 72–80.
  • [8]Jia, X. P., Liu, Y., & Liao, Y. H. (2016). Stakeholder pressure, corporate social responsibility and firm value. Chinese Journal of Management, 13(2), 267–274.
  • [9]Xiamen Airlines Co., Ltd. (2024). Xiamen Airlines 2024 corporate social responsibility report. https://www.xiamenair.com/cn/csr/2024/
  • [10]Chen, Y. (2024). Optimization strategies of enterprise strategic planning from the perspective of sustainable development. Shanghai Enterprise, (11), 94–96.
  • [11]Niu, Y. F. (2023). Research on the development path of China’s civil aviation industry under the “dual carbon” strategic goals. Civil Aviation Management, (4), 17–20.
  • [12]Oliveira, H. C., Gomes, M., Maldonado, I., et al. (2025). Integrating the SDGs into corporate strategy: A case study of EDP Group. Administrative Sciences, 15(7), 253. https://doi.org/10.3390/admsci15070253