Targeting the SDGs and building your extra-financial reporting

In September 2015, UN member states adopted an agenda that extends to 2030. It sets out 17 Sustainable Development Goals (SDGs) aimed at eradicating poverty, protecting the planet and improving the daily lives of all citizens, everywhere in the world. These objectives echo the 7 pillars proposed by the ISO 26000 standard, and help to build a sustainable development policy that leaves no stone unturned, in continuous improvement mode, with monitoring indicators.

Cross-referencing ODD and ISO 26000

These 17 objectives include access to drinking water, the fight against climate change and quality education for all. In all, 169 very concrete targets! Even if they are not obliged to do so, companies are strongly encouraged to contribute to the SDGs by integrating them into their SD or CSR approach, in conjunction with their stakeholders.

They can deploy a wide range of actions in line with the objectives defined by the UN: from the quality of working conditions to the reduction of inequalities and the preservation of marine ecosystems.

For companies, the SDGs are a judicious way of enriching their CSR approach with cross-functional, international criteria. It’s also a way of opening up to innovative perspectives, by acting in favor of a more equitable world.

The SDGs also provide a framework for better understanding the global health crisis caused by Covid-19, as well as concrete avenues for changing our models. From “Responsible consumption and production” (with measures on wildlife and livestock conditions, for example) to “Good health and well-being” (risk management, prevention, access to healthcare, etc.) and “Industry, innovation, infrastructure” (use of technologies in times of crisis, adaptation of infrastructures, etc.): the 17 SDGs enable us to think and act concretely for a more sustainable future.

From SD report to sustainability reporting

Companies with more than 500 employees (or sales of > 100 M€) are required to set up a CSR reporting system to measure the impact of their activities on the environment and their ecosystem. This reporting is produced through the Extra-Financial Performance Declaration (EFPD). Framed by law, the DPEF aims to bring transparency to the actions taken by the company and avoid “greenwashing”. All the company’s functions must be involved in the collective construction of the reporting framework: no relevant and essential indicator should be left out.

 

In the same spirit, by 2025, companies with more than 250 employees will have to produce a sustainability report, under the CSRD (Corporate Sustainability Reporting Directive). The information to be produced must be based on standardized indicators, those of the ESRS standards. AFNOR Certification’s Engagé RSE label , whose ISO 26000-inspired reference framework intersects with these standards, is an excellent way of preparing for this exercise. Request an assessment audit!