Frameworks

UN Sustainable Development Goals (SDGs) and ESG Reporting

In 2015, all United Nations member states adopted the 2030 Agenda for Sustainable Development. This led to a shared blueprint with a core of 17 Sustainable Development Goals (SDGs) — distinct and actionable goals aimed at transforming the world, which are built on three dimensions of sustainability: social, economic, and environmental.

Today, organisations integrate the UN SDGs into their ESG reporting and strategy by aligning specific SDG targets with core sustainability priorities, translating them into measurable goals and disclosures.

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What are the 17 UN SDGs?

The UN SDGs are treated as an urgent call to action for developed and developing countries to promote ending deprivations such as poverty alongside strategies that improve health and education, reduce inequality, and spur economic growth. The 17 SDGs are treated as interconnected, universal objectives ranging from goals tackling poverty to the promotion of responsible consumption and production of resources.

1. No Poverty

The number of people living in extreme poverty decreased by more than half between 1990 and 2015, but many still struggle for basic human needs. This SDG calls for action and investment to enhance economic opportunities, improve education, and extend social protection.

2. Zero Hunger

Today, there are over 735 million hungry people, with the number expected to rise to two billion by 2050. This SDG calls for the companies’ action and investment in sustainable agricultural practices and the adoption of sustainable food production systems to decrease malnutrition and food insecurity and ensure proper food commodity markets.

3. Good Health and Well-being

This SDG aims to achieve universal health coverage and to provide access to safe and affordable medicines and vaccines for all. To do so, health institutions and related companies are called to increase their investment in health systems to support countries in need and help boost resilience against incoming health threats.

4. Quality Education

According to the latest data from UNESCO, roughly 14% of the world’s population (roughly 739 million adults) remained illiterate in 2025. The UN refers to these learning losses as the impact of the pandemic on quality education. This SDG aims to achieve free primary and secondary schooling for all by 2030 through education financing as well as continued investment in teachers and basic school infrastructure.

5. Gender Equality

Data from the UN indicates women still earn 23% less than men globally, while spending about three times as many hours in unpaid domestic and care work as men. This SDG calls on political leadership to promote investments and comprehensive policy reforms needed to dismantle the systemic barriers to solving gender inequality.

6. Clean Water and Sanitation

Water scarcity is expected to continue to increase as a result of climate change. Investments in infrastructure and sanitation facilities, as well as in hygiene training or education, are necessary to speed up the progress towards universal access to safe and affordable drinking water by 2030.

7. Affordable and Clean Energy

Energy consumption contributes significantly to climate change. The number of people without access to electricity has also decreased by 18.8 million, reaching 666 million as of 2023. This SDG recommends increased investments in renewable energy, scaling energy efficiency strategies, and enabling policies and regulatory frameworks.

8. Decent Work and Economic Growth

Due to many ongoing crises, significant progress is needed to increase employment opportunities for all. To achieve this, SDG 8 encourages wholesale reform of the financial system to ease debt burdens, economic uncertainty, and trade tensions while promoting equitable pay and decent work for all.

9. Industry, Innovation, and Infrastructure

While studies from 2022 indicate access to a mobile broadband network for 95% of the global population, some areas remain underserved. As such, investments in infrastructure such as transport, irrigation, energy, and information and communication technology are vital to empowering communities across the world. At the same time, much of today’s infrastructure runs on fossil fuels, which can raise CO2 emissions. Industries will need to find a balance for long-term sustainability.

10. Reduced Inequality

Inequality threatens socioeconomic development and harms efforts against poverty. This SDG focuses on reducing within- and between-country inequality through equitable resource distribution and continued investments in education and skills development.

11. Sustainable Cities and Communities

SDG 11 focuses on sustainable development that matches the pace of rapid urbanisation around the world. Ensuring access to safe and affordable housing and investing in improving slum settlements can help make cities safer and more sustainable.

12. Responsible Consumption and Production

This SDG aims to ensure sustainable resource use, improve energy efficiency, reduce waste, and minimise environmental degradation. This includes implementing frameworks for sustainable consumption and production, as well as efficient natural resource management.

13. Climate Action

Sea levels have continued to rise in 2022, reaching a new record since 1993. SDG 13 focuses on strengthening resilience to climate disasters and integrating climate measures into national policies, including investments in disaster management and decarbonisation.

14. Life Below Water

Marine pollution is reaching alarming levels and is set to double or triple by 2040. This SDG focuses on improving the sustainable use and management of essential marine resources while intensifying conservation efforts.

15. Life on Land

SDG 15 focuses on halting deforestation and restoring terrestrial ecosystems to promote their sustainable use, while enforcing forest and biodiversity management.

16. Peace, Justice, and Strong Institutions

This SDG aims to promote safety from all forms of violence for people around the world. This includes tackling and working to reduce sexual violence, crime, and armed violence. Governments, civil society, and communities need to work together to tackle conflict and insecurity.

17. Partnerships for the Goals

Lastly, partnerships between governments, the private sector, and communities are crucial to ensure that no one is left behind from the SDGs’ progress. To achieve this goal, everyone involved will need to mobilise existing and additional resources, while developed countries will need to fulfil their official development assistance commitments.

History and Timeline of the UN SDGs

While the UN SDG implementation officially began in 2015, the journey spans decades of collaboration among countries around the world and the UN, including the UN Department of Economic and Social Affairs.

• June 1992: More than 178 countries adopted Agenda 21, a plan of action to build a global partnership for sustainable development to improve human lives and protect the environment.
• September 2000: UN Member States unanimously adopted the Millennium Declaration at the Millennium Summit, leading to the elaboration of eight Millennium Development Goals (MDGs) aimed at reducing extreme poverty by 2015.
• August-September 2002: The Johannesburg Declaration on Sustainable Development and the Plan of Implementation were built on Agenda 21 and the Millennium Declaration, reaffirming the global commitment to poverty eradication and the environment.
• June 2012: Member States adopted the outcome document “The Future We Want” at the United Nations Conference on Sustainable Development to launch a process to develop a set of SDGs building on the MDGs. The establishment of the UN High-level Political Forum on Sustainable Development was also proposed.
• 2013: The General Assembly set up a 30-member Open Working Group to develop a proposal on the SDGs.
• September 2015: The 2030 Agenda for Sustainable Development, alongside the 17 SDGs, was officially adopted at the UN Sustainable Development Summit.
• December 2015: The Paris Agreement on climate change was adopted, tying climate action (SDG 13) directly to the 2030 Agenda to reinforce the need for low-emission, climate-resilient development pathways.
• 2016-2025: The annual High-level Political Forum on Sustainable Development (HLPF) serves as the central UN platform for the follow-up and review of the SDGs, highlighting potential gaps and the need for accelerated action.
• 2025: The UN SDG Summit and 10-year review call for intensified efforts to rescue the 2030 Agenda before the 2030 deadline.
• 2026: The HLPF intensifies its focus on the 2030 Agenda in its final years. The UN also hosts the 2026 SDG Global Business Forum alongside the HLPF, highlighting private-sector action on SDG 9 and the implementation of the Pact for the Future.

How can businesses implement the SDGs?

According to the 2025 UN report on the progress of the SDGs, the world has made substantial development gains over the past decade, including expanding access to education, improving maternal and child health, and bridging the digital divide. At the same time, extreme poverty, hunger, inadequate housing, and a lack of basic services still plague millions.

To address these setbacks, businesses and organisations must do their part in implementing the SDGs. Below are four helpful steps companies should take to adopt the SDGs and align them with business strategy:

1. Identify the most relevant SDGs

It can be overwhelming to make a meaningful impact on all 17 SDGs. Instead, start by identifying the SDGs most relevant to the business’s ESG strategy. By creating a more meaningful point of focus, employees can better commit to and engage with the goals, ensuring improved alignment between the SDGs and the organisation’s core activities.

2. Contextualise the SDGs within the region and industry

Businesses should also situate the SDGs within their geographic and industrial contexts. Each SDG should be reframed from broader calls to action to contextually relevant and manageable targets. This is important, as some SDGs, such as access to potable water, are only applicable to specific regions and not others.

For example, agriculture or food companies in drought-prone sub-Saharan Africa target SDGs 2 (Zero Hunger) and 6 (Clean Water) to improve yields while preserving scarce water resources. Meanwhile, textile companies in regions such as South Asia may prioritise SDGs 12 (Responsible Consumption) and 14 (Life Below Water) to help reduce water pollution and microplastic discharges.

3. Collaborate with other organisations and stakeholders

Working with other businesses, organisations, and stakeholders can contribute to more meaningful change and progress on mutual goals. Companies and stakeholders can collaborate through multi-stakeholder partnerships, shared initiatives like industry alliances or public-private ventures, and co-designed projects that pool resources, expertise, and local knowledge to accelerate SDG progress across sectors.

4. Innovate and adjust business models accordingly

Depending on the desired SDG-related outcomes, organisations may have to rethink existing business strategies and design new business models to contribute to distinct SDG-related outcomes. This level of internal innovation can also enable businesses to foster sustainable changes by incorporating social and environmental consequences into their designs.

What is ESG vs SDG?

ESG refers to the three criteria used to assess a company’s sustainability and ethical impact, based on three pillars: Environmental, Social, and Governance. Today, ESG has become a standard and benchmark for investors, regulators, and stakeholders to evaluate an organisation’s stability, credibility, and long-term viability.

The UN SDGs differ from ESG in that they aren’t a performance measurement tool. Instead, they are a shared global roadmap for government, organisations, and businesses to align and coordinate their contributions toward a sustainable future by 2030.

When organisations invest in improving their ESG performance, they may directly or indirectly contribute to specific SDGs. For example, improving labour practices and employee safety (SDG 8), reducing waste and improving resource efficiency (SDG 12), and investing in clean energy (SDG 7).

What are the benefits of integrating the UN SDGs in ESG reporting?

Integrating the UN SDGs into your organisation’s ESG reporting process can help create more impact and value in the long-term, including:

Enhanced corporate reputation and stakeholder trust

When you align your business strategy with the SDGs, you show stakeholders and investors your organisation’s commitment to contributing to worldwide sustainability initiatives. This can boost confidence and loyalty among stakeholders and consumers.

Improved access to global markets and investment opportunities

Organisations that incorporate SDGs into their ESG processes tend to earn better access to international markets. Nowadays, investors are more actively in support of organisations committed to sustainable development, as such investments are considered less risky and may potentially yield greater returns.

Optimised ESG goals for the organisation

As ESG reporting becomes increasingly important, investors and stakeholders seek accurate information for transparency. By integrating the UN SDGs into the reporting journey, organisations have a standardised, global framework as guidelines that transform qualitative narratives into measurable and actionable ESG goals, allowing them to identify material issues and reduce greenwashing.

UN SDGs Integrated Reporting: Case Studies and Examples

Organisations worldwide have successfully woven the SDGs into their ESG reporting, enhancing transparency and strategic alignment. These include:

Unilever

Unilever’s Annual Report and Accounts embeds SDG contributions, such as climate action, zero hunger, and clean water, into the organisation’s ESG disclosures, linking them to financial performance. In 2024, the company achieved a 74% reduction in scopes 1 and 2 emissions since 2010.

Microsoft

Microsoft aligns its ESG reports according to GRI and SASB standards, mapping operations to relevant SDGs such as responsible consumption and climate action. In its 2025 Environmental Sustainability Report, the company reports strong progress toward 2030 goals of achieving carbon negative, water positive, zero waste, and land conservation.

City Developments Limited (CDL)

Singapore-based CDL began its integrated reporting approach in 2015, aligning its “Future Value 2030” blueprint with 13 SDGs across six capitals. This connects the organisation’s ESG metrics to long-term value creation based on relevant SDGs. In FY2024, CDL reported a 25% reduction in scopes 1 and 2 emissions compared to 2016 levels. The company also achieved zero fatalities in operations and with suppliers, proving its commitment to SDGs such as decent work and economic growth (SDG 8).

Challenges and Solutions in Aligning SDGs with ESG Reporting

Aligning the UN SDGs with ESG reporting often trips up organisations due to mismatched frameworks and data demands, but targeted strategies can help ease the process. Today, organisations worldwide face these hurdles while aiming for credible, investor-friendly disclosures.

Grasping SDG scope

The SDGs’ vast, overlapping targets can make it tough to pinpoint which goals truly fit an organisation’s operations or matter most to stakeholders. This may lead to scattered efforts without clear priorities.

Approach: Conduct materiality assessments to rank SDGs by business relevance, often using tools like GRI’s SDG index for focused mapping. Afterwards, cross-check these priorities against industry peers through ESG-benchmarking platforms, ensuring your selected goals align with sector norms, investor expectations, and best-practice disclosures.

Data tracking issues

Gathering reliable metrics across ESG pillars and the 17 SDGs is resource-heavy, with silos between departments causing inconsistencies or gaps. Manual processes amplify errors and delays.

Approach:  Adopt integrated ESG software that automates the collection and standardises data, paired with employee training to ensure consistent inputs.

Embedding goals into strategy

Shifting core business models to reflect SDG priorities meets resistance from short-term-focused shareholders or rigid policies. Cultural buy-in lags, stalling real progress.

Approach: Link SDG efforts to financial upsides, such as cost savings or innovation, through cross-functional teams and leadership champions.

Standardisation gaps

Certain ESG frameworks, such as the GRI or SASB, may clash or overlap with the SDGs’ universality. Such differences may cause discrepancies and may complicate comparable reports amid evolving regulations, breeding confusion in disclosures.

Approach: Streamline by prioritising convergent standards like ISSB, which harmonises ESG with SDG-aligned metrics, and seeking third-party audits for trust.

UN SDG-Aligned ESG Reporting with Presgo

Presgo is an AI-first ESG reporting platform designed to support your organisation’s ESG reporting aligned with relevant SDGs. The software’s modular design allows organisations to scale their ESG-SDG processes according to their business strategy and sustainability reporting framework.

Data Hub

Centralises ESG data collection and management from multiple sources, with AI mapping to frameworks like GRI that align with the UN SDGs. The module streamlines inputs for SDG-related metrics, such as those for poverty reduction or clean energy, optimising the data foundation for reporting.

Report Builder

Automates audit-ready ESG reports using pre-built templates mapped to global standards, including SDG-linked disclosures. AI can also be used to generate consistent narratives and ensure SDG progress transparently.

Carbon Calculator

Precisely calculates scopes 1 to 3 emissions using verified factors, which can help climate action integration. Presgo also offers AI anomaly detection and scenario modelling to help organisations track and optimise carbon performance in ESG reports.

Goals and Performance

Sets, tracks, and benchmarks your organisation’s ESG goals and KPIs, supporting SDG targets such as gender equality and sustainable cities. Dashboards also provide real-time insights and alerts, enabling iterative improvements in the ESG reporting process.

Learn more about how you can create SDG-aligned reports using Presgo.