§ · Framework guide

UN SDGs

United Nations Sustainable Development Goals
Overview

What UN SDGs covers.

UN SDGs

Adopted by all 193 UN member states in 2015, the 17 Sustainable Development Goals represent a universal call to action to end poverty, protect the planet, and ensure prosperity for all by 2030. For businesses, the SDGs provide a globally recognized language for communicating positive impact. SDG alignment is voluntary and impact-oriented: it describes how a company's activities contribute to shared goals, rather than meeting a disclosure rule.

Key features

What makes it distinctive.

  • 0117 interconnected global goals with 169 specific targets, applicable to every industry and geography
  • 02Universal framework for positive impact recognized by governments, NGOs, investors, and consumers
  • 032030 Agenda for Sustainable Development: creates urgency and measurable timelines for progress
  • 04Increasingly used by ESG rating agencies as a lens for assessing positive contribution alongside risk mitigation
Metrics

What companies report against it.

Framework reference
SDG 7
Affordable and Clean Energy

Percentage of energy from renewable sources, energy efficiency improvement rate, investment in clean energy infrastructure. Relevant to every company that consumes electricity.

SDG 8
Decent Work and Economic Growth

Living wage compliance, fair employment practices, employee training investment per capita, occupational health and safety metrics. Central to labor-intensive industries.

SDG 10
Reduced Inequalities

Pay equity ratios (gender, ethnicity), workforce diversity at all levels, supplier diversity programs, community investment in underserved areas.

SDG 12
Responsible Consumption and Production

Waste diversion rate, recycled content in products, circular economy initiatives, sustainable procurement policies. Key for manufacturing and retail.

SDG 13
Climate Action

Absolute GHG emission reductions, net-zero target setting and progress, climate risk integration into business strategy, investment in carbon removal or offset projects.

SDG 16
Peace, Justice and Strong Institutions

Anti-corruption policies and training coverage, whistleblower protections, political contribution transparency, supply chain human rights due diligence.

Our free ESG Scorecard collects some related figures, listed under How we map your data, below.

Audience

Who needs it.

Who this is for

SDG alignment is particularly valuable for consumer-facing brands (where customers care about purpose), companies seeking B-Corp certification, organizations applying for green bonds or sustainability-linked loans, and any business wanting to communicate positive impact to stakeholders in a globally consistent way. It's also increasingly referenced in government procurement criteria.

Context

Where it fits in 2026.

Regulatory alignment

The SDGs are not a reporting standard. The UN Global Compact, with more than 20,000 participating companies, requires each participant to publish an annual Communication on Progress on its Ten Principles, which also asks about contributions to the SDGs. Some investors and lenders ask about SDG contribution in their own questionnaires.

Our mapping

How we map your data.

From your data

The free ESG Scorecard reports one UN SDG coverage figure: the share of six goals (7, 8, 10, 12, 13 and 16) for which you entered a related figure or policy. It measures the coverage of your inputs, not your contribution to each goal or its impact.

Need emissions computed from your ledger? The Carbon Draft calculates Scope 1 and 2 from your accounting export, and Scope 3 on the Complete tier. Its Disclosure-Aligned tier adds a framework table covering the GHG Protocol, CDP Climate, CSRD/ESRS E1 and California SB-253; it does not map to the SDGs.