Introduction

In 2015, Member States of the United Nations adopted the 2030 Agenda for Sustainable Development, containing 17 Sustainable Development Goals (SDGs) and 169 targets. As part of the follow up and review process of the implementation of the 2030 Agenda a Global Indicator Framework with 232 indicators was adopted. In particular, SDG 12 Sustainable Consumption and Production in its Target 12.6 explicitly encourages companies to adopt sustainable practices and to integrate sustainability information into their reporting cycles. Indicator 12.6.1 requires data on the number of companies publishing sustainability reports. UNCTAD and UN Environment are co-custodians of indicator 12.6.1 and thus responsible for developing metadata guidance and collecting data. In this regard, company reporting may be an important data source, as relevant data on companies’ contribution towards the SDGs is critical for: assessing the progress of the SDG implementation; enhancing the SDG-oriented corporate governance mechanisms, decision-making by investors and other key stakeholders; as well as promoting behavioral change at the enterprise level.

Sustainable Development Goals:

Responsible Consumption and Production