Reprioritising sustainable development goals in the post-COVID-19 global context : will a mandatory corporate social responsibility regime help?

The impact of COVID-19 on the United Nations Sustainable Development Goals (SDGs) continues to be researched. Initial signals warn of significant setbacks in achieving SDG targets by 2030. The achievement of SDGs could abet improved protection from future pandemics. This article suggests reprioritizing SDGs to facilitate a more robust global response to future pandemics. Specifically, we recommend that SDGs 3, 6, 5 and 4 (in that order) are prioritized in order to optimize efforts at a more inclusive and resilient socio-economic recovery post-pandemic. This paper suggests that mandatory CSR regimes enable governments, in combination with corporate fiscal resources, to influence the selection and progress of these SDGs. The case of India’s mandatory CSR regime is employed to illustrate our position. This study extends the debate on SDGs by raising the possibility of universal concentration on a few critical SDGs.