A set of 17 goals developed by the UN General Assembly focused on creating a more sustainable future by addressing issues such as poverty, inequality, climate change, and environmental degradation. The SDGs are not a reporting framework but are used by other organizations such as the UN Global Compact which do have reporting requirements. In addition, there has been an effort among some organizations (like the WEF) to more closely align disclosure requirements with the SDGs in order to close the gap between disclosures and meaningful change.
