Guest editorial: The UN sustainable development goals and management theory and practice

The “Transforming Our World: The 2030 Agenda for Sustainable Development” was launched in 2015, aiming to drive society in developed and developing countries to reach sustainable development considering economic, environmental and social issues (United Nations, 2022). According to the United Nations (UN), these 17 SDGs can be classified into four distinct pillars: social (SDGs 1–6), economic (SDGs 7–11), environmental (SDGs 12–15) and law and governance (SDGs 16 and 17) (United Nations Framework Convention on Climate Change and Conference of Parties, 2015). The author provides theoretical insights about how partnerships and collaboration networks could promote SDG target 13.3 – building knowledge and capacity to meet climate change, by intensifying learning and enlarging human and institutional competence. [...]there is a contribution to stakeholder theory in providing insights into the moderating effect of gender diversity in analysing the association of CSR committees and SDGs disclosure in Latin American countries.