Reporting on sustainable development goals

by Russell Picot

In this article, we explore the current trend in corporate reporting for increased disclosure of the impact of companies’ activities on sustainable development issues and the United Nations Sustainable Development Goals. As has been the case for climate change risk, the lack of an overarching framework for these disclosures hampers both the disciplined progression of these disclosures in the market and the reliance that investors can place on them. A way forward could lie in the Recommendations for SDG Disclosures, a consultation paper published in the summer.