Cross-cutting principles with SDGs There are some overarching considerations to keep in mind when reading the actions and disclosures. Reporting on the SDGs should be firmly embedded within a broader set of principles.
On the illustrative lists of possible actions:
• They are included as illustrations to help businesses understand the targets and consider practical actions.
• They illustrate actions and impacts that businesses can have on the SDGs through their core business strategy and operations.
This includes impacts through product stewardship and product innovation. Corporate philanthropy, lobbying and advertising are not specifically included in each narrative, although they may be relevant to various targets in specific contexts.
• The actions listed in this document form a non-comprehensive list and are presented as illustrative examples, as this document does not aim to be prescriptive. However, there are actions that businesses are always expected to undertake, including respecting human rights and complying with the law (see below).
UN Global Compact Ten Principles
Meaningful progress on the SDGs requires a principled approach, anchored in the UN Global Compact’s Ten Principles.31 Responsible business practices consistent with human rights, labor, the environment, and anti-corruption principles are themselves
a contribution to meeting the SDGs, as this supports equal access to the conditions necessary for human development. Principle based business practices also create a strong foundation for other cutting edge innovations, enabling companies to lead from a position of integrity.
