In Focus: Addressing Investor Needs in Business Reporting on the SDGs 

This document builds on currently available disclosures and provides perspectives and recommendations to help companies include information related to the SDGs in their corporate reporting. The report aims to effectively inform investor decision-making processes.

The 10 key recommendations in this report provide context on different investor approaches and essential elements for investor-relevant SDG business reporting. They complement the recommendations provided in “Integrating the SDGs into Corporate Reporting: A Practical Guide.”

Message and Approach

1. Consistency of message for investors aligned with others addressing SDG contributions
2. Integrated approach between SDG-related strategy and performance and overall sustainability and business strategy

Strategy and Governance

1. Linkage of SDG trends and key factors driving corporate strategy
2. Management approach to critical issues
3. Appraisal and reward for meeting SDG targets

Report Content

1. Analysis of risks and opportunities towards SDGs
2. Quality and balance between facts and statements about SDG contributions
3. Forecasting by demonstrating cause and effect between SDGs and business performance

Data Format

1. Standardized data that is comparable across time and companies
2. Links to data in raw form