Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals

Who’s behind it? – UNCTAD


How can it help? – SDG 12 sustainable consumption and production in its target 12.6 explicitly encourages companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainability information into their reporting cycles. Indicator 12.6.1 requires data on the number of companies publishing sustainability reports.

As a primary source of information on company performance, reporting can enrich and enhance Goals monitoring mechanisms by providing stakeholders such as Governments and capital providers with the means to assess the economic, environmental and social impacts of companies on sustainable development.

The objective of this Guidance is to provide practical information on how a limited number of core indicators could be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda. It is intended to serve as a tool to assist Governments to assess the private sector contribution to the SDG implementation and to enable them to report on SDG indicator 12.6.1. It also intends to assist entities to provide baseline data on sustainability issues in a consistent and comparable manner that would meet SDG reporting in member States at the country and company level as part of ongoing UNCTAD projects in this area.

WBCSD’s Redefining Value Program provided valuabe inputs, arguments and comments to this Guidance.

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