SDG Impact Standards for Enterprises

All Enterprises – irrespective of size, geography, or sector – can use the Standards. This includes publicly listed enterprises, public-interest, and private entities (both for-profit or not-for-profit), non-governmental organizations (NGOs), small and medium enterprises (SMEs), and state-owned or other public-sector entities.

The Standards set out a decision-making framework to help Enterprises integrate impact management into their strategy, management approach, disclosure, governance and decision-making practices. They help Enterprises link their approach to creating long-term, sustainable value for the Enterprise with contributing positively to sustainable development in line with the SDGs. They do this by directing attention and resources to where Enterprises can optimize their contribution by focusing on material positive and negative impacts. Embedding the Standards into management decision-making will strengthen impact performance and facilitate higher quality and more consistent disclosures.

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