5.3.1. Leadership and Strategy

For the leadership and strategy node, there were high levels of relevant statements coded (n = 63) from the 40 participants (using the NVivo software), reflecting the importance of this thematic. In terms of key word usage, this thematic was the fifth most frequently used (n = 584) across the 40 interviews, which equates to once every 120 words. Within this category, the frequency of use of "align", "governance", "direction" and "vision" were noted since these words are all associated with leadership capabilities.

The most impactful statements collected were the frequent references to a "greater value" beyond profit. This sentiment sits well with creating shared value and the triple bottom line discussed earlier. This viewpoint was personified by participant 11: "a key part of leadership is doing the right thing because it is the right thing to do, not because of a box-ticking exercise". The same participant also focused on the difficulty of making the change stick: "It is 50% belief and 50% belligerence when you start something like this; that is, holding yourself and others to account. That is what I mean by belligerence. In other words, 'seeing it through' and what we wrote down as a mantra: 'Don't you understand'". In his view, as a senior executive, he stressed the important role of his CEO and board: "Leadership is the most important critical success factor, both internally and externally, to align and galvanise our employees, our communities and the supply chain. It was about getting us all to be more collaborative in finding novel, innovative ways of delivering sustainable solutions. It is about the leaders capturing the hearts and minds of the stakeholders to champion changed behaviours to achieve big, bold strategic outcomes."

In terms of strategy, one organisation noted the importance of the "ends, ways, means" logic similar to the Theory of Change concept [38–42]. Participant 9 stated: "you must start with the end in mind, even if you have not got a detailed route map to deliver at every stage of the journey. Part of the mantra is to set big audacious goals and then adopt an attitude of 'I have started so I will finish' and, by the way, you never actually finish, because the end goal is moving, it is like you achieve one peak but realise it is a false horizon, and so you continue your climb to the next summit". The value of having clarity of the strategic ends is noted, albeit with a caution that the identification of targets for tracking performance must not become a "box-ticking" exercise that distorts clarity of outcomes. Participant 11 stated: "if you actually begin with the end in mind of the outcome you are seeking and how you wire your DNA to achieve that, you are far more likely to achieve those outcomes and, in so doing, the boxes get ticked. But if you predicate your thinking with thoughts about just filling the boxes, you have constrained yourself".

Finding #3: strong leadership plays a significant part in inculcating SDG measurement as an ambition and core value into an organisation.

Finding #4: the more advanced businesses in SDG measurement noted the need to have a clearly defined strategy that can guide the prioritisation of SDG goals using the "ends, ways, means" model. This requires clarity of the "ends" prior to defining project success (in-project and post-project).
