Integrating the SDGs into Corporate Reporting: A Practical Guide

This guide was developed by the UNGC to help companies establish or further improve their reporting mechanisms related to the SDGs. It does not propose a new reporting framework; instead, it outlines a three-step process designed to entrench the SDGs into a pre-existing reporting framework.

Step 1: Define priority SDG targets

• 1.1: Understand the SDGs and their targets
• 1.2: Conduct principled prioritization of SDG targets
• 1.3: Define your SDG-related report content

Step 2: Measure and analyze

• 2.1: Set business objectives
• 2.2: Select appropriate disclosures
• 2.3: Collect and analyze data

Step 3: Report, integrate, and implement change

• 3.1: Consider general features of good practice when reporting on the SDGs
• 3.2: Consider data users’ information needs
• 3.3: Report and implement change