What good looks like and why it matters
Given that the SDGs are still relatively new, there is as yet no benchmark or framework that is widely accepted as the standard for SDG reporting. There are, however, many and various initiatives that seek to establish such
frameworks. Standard or common practice will no doubt emerge over time.
in the meantime, the nine criteria we have developed for this analysis provide companies with a simple but useful framework to guide their SDG reporting. Many of these criteria reflect core
principles of good business reporting.
Our analysis for this study shows that not even the leading companies are yet satisfying all these criteria in their reporting, so while the bar may be raised higher in future, I believe these criteria offer a comprehensive picture of what good SDG reporting looks like right now.
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