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With sustainable approaches and developments continuing to transform how we do business, there is a rising need for organizations to measure and disclose their impact on the Sustainable Development Goals (SDGs) to better engage stakeholders, enhance sustainable decision-making processes and strengthen their accountability.

However, due to a lack of an established process, benchmark or standard for reporting on the SDGs, it is our observation that many companies are unsure about how to report on the SDGs, where to start and what good SDG reporting looks like.

To assist with this, companies can use this simple checklist, which is based on the insights from KPMG’s Sustainability Services professionals combined with key elements of the SDG Compass and guidance from the International Integrated Reporting Council (IIRC).

The checklist is grouped into three themes:


—    Demonstrate your company’s business case for taking on the SDGs

Reporting should convince investors and stakeholders that the company’s SDG activity is based on a thorough assessment of the business risks and opportunities.

—    Include the SDGs in your CEO and/or Chair’s message

Reporting should demonstrate leadership commitment to the SDGs as part of the company’s long-term strategy.

—    Assess your business’s impact on the SDGs

Reporting should clearly communicate the positive and negative impacts a company has on

the SDGs, showing how the company is both contributing to global problems, as well as helping to solve them.



—   Identify priority SDGs for your company

Reporting should identify the specific SDGs the company considers most relevant to its business and stakeholders and on which it can have the greatest actual and potential impact.

—    Explain the methodology used to prioritize the SDGs

Reporting should explain the method or process the company has used to identify the most relevant SDGs and prioritize them for action.

—   Identify specific SDG targets that are relevant to your business

Reporting should disclose which of specific SDG targets are most relevant to the business.



—   Disclose SDG performance goals for the company

Reporting should clearly identify any SDG-related performance goals the company has set for its business.

—   Set SDG performance goals that are SMART

Reporting should include what impact companies seek to have on the SDGs by ensuring that the SDG performance goals they disclose are SMART (specific, measurable, achievable, relevant and time-bound)

—   Detail the indicators your company is using to measure the progress of your SDG activities

Reporting should define the indicators the company has selected in order to collect data and report on its performance against its SMART SDG goals.

For further insights into how you can strengthen the way your business reports on the SDGs, read our thought leadership publication How to report on the SDGs.


Contact KPMG’s professionals for personalized guidance or to discuss these insights at length.

Kasturi Nathan
Head of Governance & Sustainability
T: +603 7721 7084
E: kasturi@kpmg.com.my
Phang Oy Cheng
Executive Director
Governance & Sustainability
T: +603 7721 7771
E: oychengphang@kpmg.com.my