Guidelines for contributing to the United Nations Sustainable Development Goals (SDGs)

This document provides guidance for an organization to manage and optimize its contributions to achieving the United Nations Sustainable Development Goals (SDGs), and to: — identify, prioritize and manage its impacts on interested parties; — embed sustainable development into its strategy, operations and decision-making, in all its activities, in a systematic and holistic way; — enhance and demonstrate its work and performance towards achievement of the SDGs, notably by maximizing its beneficial impacts and minimizing adverse impacts on interested parties, especially under-recognized and vulnerable groups. NOTE 1 This document supports the current SDGs and any subsequent Global Goals that supersede the 2030 SDGs. NOTE 2 This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises.[21]

Lignes directrices pour contribuer aux objectifs de développement durable (ODD) des Nations Unies

General Information

Status
Published
Publication Date
11-Sep-2024
Technical Committee
ISO/PC 343 - ISO/PC 343
Current Stage
9092 - International Standard to be revised
Start Date
13-Aug-2025
Completion Date
12-Feb-2026

Overview

ISO/UNDP PAS 53002:2024 - Guidelines for contributing to the United Nations Sustainable Development Goals (SDGs) is a guidance document published by ISO in collaboration with UNDP. It helps organizations systematically manage and optimize their contributions to the UN SDGs by identifying, prioritizing and managing impacts on interested parties; embedding sustainable development into strategy, operations and decision‑making; and enhancing transparency and performance - especially for under‑recognized and vulnerable groups. This PAS supports the current 2030 SDGs and any subsequent Global Goals and is aligned with the UNDP SDG Impact Standards for Enterprises.

Key Topics

The standard covers a comprehensive set of practical management topics, including:

  • Context and issues: understanding external and internal factors that affect SDG contributions.
  • Interested parties: identifying stakeholders who experience or contribute to impacts.
  • Integration: embedding SDG activities into core business processes and strategy.
  • Leadership and governance: responsibilities, oversight, and principles for responsible business and innovation.
  • Policy and human rights: creating policies on human rights, equity and justice relevant to SDG outcomes.
  • Planning and objectives: setting SDG objectives, targets and selecting appropriate indicators.
  • Support: allocating resources, competence, awareness, communication and documented information, including reporting.
  • Operations and data: operational planning, data management, verification, impact assessment and prioritization of impacts.
  • Performance evaluation: monitoring, measurement, internal audit and management review for SDG performance.
  • Improvement: continual improvement, corrective action and handling complaints or disputes.
  • Annexes: informative material such as thresholds and allocations and bibliography.

These topics are drawn from the document’s structure and reflect practical requirements for measurement, verification and credible reporting of SDG contributions.

Applications

ISO/UNDP PAS 53002:2024 is practical for organizations that want to align their activities with the UN SDGs and demonstrate credible impact, including:

  • Corporate sustainability, ESG and CSR teams
  • Small and large enterprises embedding SDGs into strategy and operations
  • NGOs and social enterprises measuring social and environmental impacts
  • Public sector bodies planning SDG-aligned programs
  • Consultants, auditors and impact investors assessing SDG performance

Use cases include setting SDG-aligned objectives and targets, integrating SDG considerations into governance, improving data management for impact measurement, and producing credible SDG reporting.

Related Standards

  • UNDP SDG Impact Standards for Enterprises - the PAS is explicitly aligned to and supports these standards.
  • Note: ISO/UNDP PAS 53002:2024 is issued as a PAS (guideline) and, at draft stages, is distributed for review and comment rather than as a finalized ISO International Standard.

Keywords: ISO/UNDP PAS 53002:2024, SDGs guidance, sustainable development, SDG contributions, UN SDGs, SDG impact, SDG reporting, UNDP SDG Impact Standards.

Draft

REDLINE ISO/DPAS 53002 - Guidelines for contributing to the United Nations Sustainable Development Goals Released:12. 12. 2023

English language
39 pages
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Frequently Asked Questions

ISO/UNDP PAS 53002:2024 is a draft published by the International Organization for Standardization (ISO). Its full title is "Guidelines for contributing to the United Nations Sustainable Development Goals (SDGs)". This standard covers: This document provides guidance for an organization to manage and optimize its contributions to achieving the United Nations Sustainable Development Goals (SDGs), and to: — identify, prioritize and manage its impacts on interested parties; — embed sustainable development into its strategy, operations and decision-making, in all its activities, in a systematic and holistic way; — enhance and demonstrate its work and performance towards achievement of the SDGs, notably by maximizing its beneficial impacts and minimizing adverse impacts on interested parties, especially under-recognized and vulnerable groups. NOTE 1 This document supports the current SDGs and any subsequent Global Goals that supersede the 2030 SDGs. NOTE 2 This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises.[21]

This document provides guidance for an organization to manage and optimize its contributions to achieving the United Nations Sustainable Development Goals (SDGs), and to: — identify, prioritize and manage its impacts on interested parties; — embed sustainable development into its strategy, operations and decision-making, in all its activities, in a systematic and holistic way; — enhance and demonstrate its work and performance towards achievement of the SDGs, notably by maximizing its beneficial impacts and minimizing adverse impacts on interested parties, especially under-recognized and vulnerable groups. NOTE 1 This document supports the current SDGs and any subsequent Global Goals that supersede the 2030 SDGs. NOTE 2 This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises.[21]

ISO/UNDP PAS 53002:2024 is classified under the following ICS (International Classification for Standards) categories: 13.020.20 - Environmental economics. Sustainability. The ICS classification helps identify the subject area and facilitates finding related standards.

ISO/UNDP PAS 53002:2024 is available in PDF format for immediate download after purchase. The document can be added to your cart and obtained through the secure checkout process. Digital delivery ensures instant access to the complete standard document.

Standards Content (Sample)


Style Definition
1 ISO PAS /DPAS 53002:2023(E)
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2 ISO PC 343/-/WG 1
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3 Secretariat: DS
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4 Date: 2023-12-11-24
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5 Guidelines for contributing to the UNUnited Nations Sustainable Development Goals
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9 This document is not an ISO International Standard. It is distributed for review and comment. It is subject to
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10 change without notice and may not be referred to as an International Standard.
11 Recipients of this draft are invited to submit, with their comments, notification of any relevant patent rights of
12 which they are aware and to provide supporting documentation.
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All rights reserved. Unless otherwise specified, or required in the context of its implementation,
no part of this publication may be reproduced or utilized otherwise in any form or by any means,
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electronic or mechanical, including photocopying, or posting on the internet or an intranet,
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without prior written permission. Permission can be requested from either ISO at the address
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ISO copyright officeCopyright Office
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Foreword . vi
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Introduction . vii
0.1 General . vii
0.2 The SDGs . viii
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Understanding external and internal issues . 7
4.1 General . 7
4.2 External issues . 8
4.3 Internal issues . 8
5 Interested parties . 8
5.1 General . 8
5.2 Interested parties that experience impacts . 10
5.3 Interested parties that contribute to impacts . 10
6 Integration . 10
6.1 General . 10
6.2 Integration of SDG activities into core business . 11
7 Leadership and commitment . 11
7.1 General . 11
7.2 Principles for responsible business . 13
7.3 Innovation . 14
7.4 Interested party engagement . 15
7.4.1 General . 15
7.4.2 Processes for consultation and participation . 15
7.4.3 Collaboration and partnerships. 17
8 Policy . 18
8.1 General . 18
8.2 Human rights policy . 18
8.3 Equity and justice . 19
9 Roles, responsibilities and authorities . 19
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9.1 General . 19
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9.2 Governance and oversight . 20
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10 Planning . 21
10.1 General . 21
10.1.1 Legal requirements and other requirements . 22
10.2 SDG objectives and planning to achieve them . 22
10.2.1 General . 22
10.2.2 Alignment and ambition of SDG objectives . 23
10.2.3 Setting targets . 23
10.2.4 Selecting indicators. 24
10.3 Planning of changes . 24
11 Support . 25
11.1 Resources . 25
11.2 Competence . 25
11.3 Awareness . 26
11.4 Communication . 26
11.4.1 General . 26
11.4.2 Reporting . 27
11.4.3 Limitations of reporting . 28
11.4.4 Credibility of reports . 28
11.5 Documented information . 28
11.5.1 General . 28
11.5.2 Creating and updating documented information . 28
11.5.3 Control of documented information . 29
12 Operation . 29
12.1 Operational planning and control . 29
12.2 Data management . 30
12.2.1 General . 30
12.2.2 Data verification and impact assessment . 30
12.3 Impacts . 31
12.3.1 Determining expected impacts . 31
12.3.2 Assessing and prioritizing expected impacts . 31
12.3.3 Making choices between options . 32
13 Performance evaluation . 32
13.1 Monitoring, measurement, analysis, and evaluation . 32
13.1.1 General . 32
13.1.2 Measuring and monitoring impact performance . 33
13.2 Internal audit . 33
13.2.1 General . 33
13.2.2 Internal audit programme . 33
13.3 Management review . 34
13.3.1 General . 34
13.3.2 Management review inputs. 34
13.3.3 Management review results . 34
14 Improvement. 34
14.1 Continual improvement . 34
14.2 Deviations from expected impact and corrective action. 35
14.2.1 General . 35
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Annex A Thresholds and allocations (informative) . 38
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Bibliography . 40

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Phone: + 41 22 749 01 11
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Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland.
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Contents      Page
Foreword . v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Understanding external and internal issues and the overall context of the
organization . 9
4.1 General . 9
4.2 External issues . 10
4.3 Internal issues . 10
5 Interested parties . 11
5.1 General . 11
5.2 Interested parties that experience impacts . 13
5.3 Interested parties that contribute to impacts . 13
6 Integration . 14
6.1 General . 14
6.2 Integration of SDG activities into core business . 14
7 Leadership and commitment . 14
7.1 General . 14
7.2 Principles for responsible business . 16
7.3 Innovation . 19
7.4 Interested party engagement . 20
7.4.1 General . 20
7.4.2 Processes for consultation and participation . 20
7.4.3 Collaboration and partnerships. 22
8 Policy . 23
8.1 General . 23
8.2 Human rights policy . 23
8.3 Equity and justice . 24
9 Roles, responsibilities and authorities . 24
9.1 General . 24
9.2 Governance and oversight . 25
10 Planning . 26
10.1 General . 26
10.2 Determination of legal requirements and other requirements . 27
10.3 SDG objectives and planning to achieve them . 27
10.3.1 General . 27
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10.3.2 Alignment and ambition of SDG objectives . 29
10.3.3 Setting targets. 29
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10.3.4 Selecting indicators. 29
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10.4 Planning of changes . 30
11 Support . 31
11.1 Resources . 31
11.2 Competence . 31
11.3 Awareness . 33
11.4 Communication . 33
11.4.1 General . 33
11.4.2 Reporting . 34
11.4.3 Limitations of reporting . 35
11.4.4 Credibility of reports . 35
11.5 Documented information . 36
11.5.1 General . 36
11.5.2 Creating and updating documented information . 36
11.5.3 Control of documented information . 36
12 Operation . 37
12.1 Operational planning and control . 37
12.2 Externally provided processes, products and services . 37
12.3 Data management . 38
12.3.1 General . 38
12.3.2 Data verification and impact assessment . 38
12.4 Impacts . 39
12.4.1 Determining expected impacts . 39
12.4.2 Assessing and prioritizing expected impacts . 39
12.4.3 Making choices between options . 40
13 Performance evaluation . 41
13.1 Monitoring, measurement, analysis and evaluation . 41
13.1.1 General . 41
13.1.2 Measuring and monitoring impact performance . 42
13.2 Internal audit . 42
13.2.1 General . 42
13.2.2 Internal audit programme . 42
13.3 Management review . 43
13.3.1 General . 43
13.3.2 Management review inputs. 43
13.3.3 Management review results . 43
14 Improvement. 44
14.1 Continual improvement . 44
14.2 Deviations from expected impact and corrective action. 44
14.2.1 General . 44
14.2.2 Resolving complaints, conflicts or disagreements with interested parties . 45
Annex A (informative) Thresholds and allocations . 47
Bibliography . 50

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Foreword
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numbers
ISO (the International Organization for Standardization) is a worldwide federation of national
standards bodies (ISO member bodies). The work of preparing International Standards is normally
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The procedures used to develop this document and those intended for its further maintenance are
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different types of ISO documentsdocument should be noted. This document was drafted in accordance
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ISO draws attention to the possibility that the implementation of this document may involve the use of
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(a) patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed
patent rights in respect thereof. As of the date of publication of this document, ISO had not received
notice of (a) patent(s) which may be required to implement this document. However, implementers are
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identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
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For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
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www.iso.org/iso/foreword.htmlwww.iso.org/iso/foreword.html.
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This document was prepared by Project Committee ISO/PC 343, Sustainable development goals
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management. text, Don't adjust space between Asian text and
numbers
This is the first edition.
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Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at
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www.iso.org/members.htmlwww.iso.org/members.html.
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8 © ISO #### – All rights reserved
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Introduction
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0.1  General
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The 2030 Agenda for Sustainable Development,The 2030 Agenda for Sustainable Development, adopted
by all United Nations Member States in 2015, provides a shared blueprint for an equitable future –—
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[21]
peace and prosperity for all people and the planet. .
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At its heart are the 17 United Nations (UN) Sustainable Development Goals (SDGs), which are an urgent
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call for action by all countries -— developed and developing -— in a global partnership. ButHowever,
governments alone cannot achieve the SDGs.
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Achieving the SDGs requires all countries and sectors (individuals, governments, the public sector, civil
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society, not-for-profits,profit organizations and the private sector) to work together, and in new ways,
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to make the goals a reality. Creativity, knowledge, innovation and financial resources from all of society
are needed to develop new solutions, business models, and ways of working and being, thatwhich
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support sustainability, regeneration, inclusion, equality and ultimately, achievement of the SDGs.
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As much as the SDGs need the private sector to realize the aspiration of the 2030 Agenda, increasingly
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the private sector also needs progress to be made on the SDGs in order to survive and to thrive intoin
the future. Organizations depend on the ongoing viability and stability of environmental and social Formatted: Font color: Auto
systems, which are increasingly under pressure. This is creating both risks and opportunities for
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organizations.
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Against the backdrop of the COVID-19 pandemic, wars, and the increasing effects of climate change, the
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SDGs are more relevant todayat the time of publication of this document than when theythe SDGs were
launched in 2015. It is easy to become discouraged by the many setbacks, and that we haven’t achieved
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what we wanted to - but which hinder progress towards achieving the goals. Nevertheless, there have
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been extraordinary achievements as well. For instance, in. Between 2015, 3.2 billion and 2022, the
amount of people had access to the with internet but by 2022 access worldwide rose from 3,2 billion to Formatted: Font color: Auto
5.,3 billion people were connected. Technology. Such improvements show how technology and
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innovation can be effective enablers for sustainable development and achievement of the SDGs. While
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we needthere is still progress to do better, we also need tobe made, focus should be placed on what’s
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workingwhat works and where public and private sector decisions can make the most difference. Wise
and bold decisions with foresight matter.
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This document provides guidance on how an organization can manage and optimize its contribution to
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the UN SDGs and how it can embed sustainability into how it operatesits operations and makes
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decisions to have thedecision-making processes, thus giving organizations confidence that it is doing
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sotheir contributions are performed in a holistic and systematic way. ActivelyBy actively managing how
it contributes to the SDGs can help, an organization to increasingly optimisecan optimize its impacts on
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interested parties and related SDG targets by minimizing negative impacts and maximisingmaximizing
positive ones, and to do this in ways that also strengthenthereby strengthening organizational
resilience and future performance.
This document does not provide requirements for implementing a management system. An
organization does not need to have a formal management system in place to use this document,
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however organizations that do havewith a management system mightcan find it useful to implement
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ISO #####-#:####(X/DPAS 53002:2023(E)
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these guidelines within such a system. For that reason, this document is broadly aligned to the ISO
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HarmonisedHarmonized Structure for Management System Standardsmanagement system standards.

This document includes guidance on:
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- — setting ambitious impact objectives and targets, aligned with the relevant SDG targets and
numbers
indicators where practicable, to optimize impacts on interested parties and contribution to the UN
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SDGs;
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- — engaging with relevant interested parties to identify and prioritize actual and expected
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impacts, whether beneficial or adverse;
cm, Left + 3.5 cm, Left + 4.2 cm, Left + 4.9 cm, Left +
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- — collecting data on theseactual and expected impacts;
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- — generating options that support innovation, and making informed choices between those
options;
- — making decisions that take into account the risk tolerance and appetite of those experiencing
the impacts of the organization’s decisions and activities;
- — understanding and managing trade-offs to increase impact at a rate commensurate with
planetary needs, and to achieve the SDGs and the needs and expectations of those experiencing
impacts.
This document is intended to help shift an organization from SDG alignment to SDG action: from
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thinking about the SDGs as a mere “add-on”, to being central to how allplacing SDGs at the core of text, Don't adjust space between Asian text and
business is conducted.  operations. numbers
This document can assist organizations to better align business purpose, strategy and results with
societal needs, and to shift expectations –. It can help organizations to be more accountable for their
impacts on people and the planet, whilstwhile also strengthening business performance. It encourages
organizations to explore different business models and new ways of working that accelerate innovation
(e.g. by driving the development of new products, services and solutions that can lead to new customers
and market opportunities) and allocate resources more effectively. Implementing the recommendations
in this document can enable organizations to anticipate risks and opportunities related to sustainable
development related risks and opportunities earlier and manage them better. This document can also
help organizations to communicate more effectively with, and meet the growing and various disclosure,
reporting and audit as well as other requirements and expectations of, governments, regulators, NGOs,
partners, investors, and other interested parties –, including those impacted most by the organization’s
decisions and activities. It can also help organizations to meet the requirements and expectations of
these aforementioned parties, concerning the growing and various needs for disclosure, reporting and
audit.
0.2 0.2  The SDGs
The 2030 Agenda for Sustainable Development and the UN SDGs were adopted by all 193 UN
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Members in 2015 as a universal call to action to end poverty, protect the planet, and to ensure that by
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2030 all people enjoy peace and prosperity. Goals numbers
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The SDGs comprise 17 integrated and indivisible goals grounded in human rights, set across five
[21]
dimensions (people, prosperity, planet, partnership, and peace) and backed by 169 targets. . The
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central vision of the SDGs is to "“leave no one behind”. The SDGs recognize that action in one area will
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impact others, and that development must balance social, economic, and environmental sustainability.
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Ending poverty must go hand-in-hand with strategies that improve health and education, reduce
inequality, and spur economic growth – all the while tackling climate change and working to preserve
life on land and under water.
The UN SDGs are:
1. 1. End poverty in all its forms everywhere.
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2. 2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture. adjust space between Asian text and numbers, Tab
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cm, Left + 3.5 cm, Left + 4.2 cm, Left + 4.9 cm, Left +
3. 3. Ensure healthy lives and promote well-being for all at all ages.
5.6 cm, Left + 6.3 cm, Left + 7 cm, Left
4. 4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities
for all.
5. 5. Achieve gender equality and empower all women and girls.
6. 6. Ensure availability and sustainable management of water and sanitation for all.
7. 7. Ensure access to affordable, reliable, sustainable and modern energy for all.
8. 8. Promote sustained, inclus
...

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