The objective of this Guidance is to provide practical information on how the core indicators could be measured in a consistent manner and in alignment with countries’ needs on monitoring the attainment of the SDG agenda.

It is intended to serve as a tool to assist governments to assess the private sector contribution to the SDG implementation and to enable them to report on SDG indicator 12.6.1. Number of companies publishing sustainability reports.

It also intends to assist entities to provide baseline data on sustainability issues in a consistent and comparable manner that would meet common needs of many different stakeholders of the SDG agenda.

It also envisaged that the Guidance will facilitate capacity building in the SDG reporting in member States at the country and company level as part of the ongoing UNCTAD project in this area.

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