There is a strong business case for engaging with the SDGs, which are anticipated to generate at least US$12 trillion worth of market opportunities by 2030.
This guide is aligned with the UN Guiding Principles on Business and Human Rights, the Ten Principles of the UN Global Compact, the OECD Guidelines for Multinational Enterprises and the related OECD Due Diligence Guidance for Responsible Business Conduct.
This Practical Guide does not create a new reporting framework. Rather, it outlines a three-step process to embed the SDGs in existing business and reporting processes: (1) the process of prioritization of impacts and the identification of SDGs for a company to act and report on; (2) Step 2 looks at how to set business objectives, select disclosures and analyze performance. Step 3 offers tips and guidance on reporting and improving SDG performance. These steps are not necessarily meant to be sequential; they can be adapted to specific circumstances. The guide aims to provide guidance for all businesses, regardless of size, sector or operating location. It targets reporting practitioners specifically, but is also relevant for other professionals involved in corporate sustainability
