The United Nations Sustainable Development Goals (SDGs) are a global set of goals, targets, and indicators developed by the United Nations to guide countries, communities, and organizations in their work to create a more sustainable future. These SDGs are intended to address all aspects of sustainable development spanning a wide range of environmental and social initiatives, including gender equality, climate change and poverty.
SASB’s mission is to help companies around the world report on sustainability topics that matter most to investors by focusing on financially material ESG issues that are industry specific.
Many companies are seeking to integrate both frameworks in their sustainability reporting to allow for a more holistic view of the impact of their investment approach and the benefits of maintaining a focus on long-term sustainable business strategies.
SASB’s materiality map highlights 26 broad sustainability-related business issues. Not all of these issues relate to a specific SDG, but through consideration and alignment of financially material sustainability topics specific to a company’s industry, overlap between the SASB topics and SDG targets can be identified. This correlation will aid in identifying risks and opportunities for companies to manage to create long-term value for all stakeholders.
You can download the SASB Industry Guide to the Sustainable Development Goals here.