An analysis of reporting on the Sustainable Development Goals (SDGs) by the world’s largest 250 companies.
This report is an analysis of reporting on the Sustainable Development Goals (SDGs) by the world’s largest 250 companies (G250). As well as exploring the maturity of SDG reporting by the G250, it includes examples of good practice and interviews with G250 leaders.
As investor, government, customer and societal expectations for business disclosure on sustainability multiply, the SDGs are set to become the definitive measure of corporate responsibility and sustainability progress until 2030 at least.
KPMG professionals have established a robust set of 9 reporting criteria which we believe are the hallmarks of quality reporting on SDG-related activity, given the current maturity of the market and the relatively recent launch of the SDGs. These criteria combine critical elements of the SDG Compass, with guidance from the International Integrated Reporting Council (IIRC) and the insight of KPMG professionals on what good SDG reporting looks like.
The criteria are grouped into three themes: Understanding, Prioritisation and Measurement. Researchers from KPMG in India have reviewed reporting by the G250, analysing and comparing the quality and maturity of reporting against the criteria.
This report will be valuable to corporate responsibility and sustainability professionals in all companies. You will be able to learn from the findings and examples; replicate or adapt existing approaches and apply the learning to SDG reporting for your own organisation.
This report can be used as a guide for investors, asset managers and ratings agencies who factor environmental, social and governance (ESG) information into their assessments of corporate performance and risk.