The moderating role of innovative organizational climate on the relationship between environmental monitoring social monitoring, governance monitoring and sustainable development goals (case of Vietnam)

Globally, the achievement of sustainable development goals (SDGs) is a significant requirement for companies and economies due to the high uncertainty of environmental and economic conditions. Thus, the present research investigates the impact of effective environmental, social and governance (ESG) monitoring on the SDGs achievement of textile industry in Vietnam. The research also examines the mediating impact of innovative organizational climate among the association of ESG monitoring and SDGs achievement. The questionnaires were adapted to collect the primary data from the selected respondents. Smart-PLS was applied to examine the data reliability and linkage among variables. The results revealed that environmental monitoring and social monitoring have a positive linkage with the SDGs achievement. The findings also exposed that innovative organizational climate significantly mediates among environmental monitoring, social monitoring and SDGs achievement. This article guides the policymakers while formulating regulations related to the ESG monitoring to attain the SDGs.