Global Investors for Sustainable Development Alliance

SDG-related Reporting and Metrics

Insufficient data on sustainable development-related issues and poor data usability hamper the growth of sustainable finance. Financial reporting standards have allowed companies to speak the same language in measuring financial performance. There is now a need for similar transparent and readable metrics  for environmental and social impact disclosure.

GISD members have called for making sustainability reporting by companies mandatory and for the reporting requirements to be globally harmonized and extend to material SDG-related information (see GISD Recommendations on SDG-related Disclosure).

GISD has also advanced the development of key performance indicators that measure the SDG-aligned outcomes of business activities. Recognizing the need for impact metrics tailored to each sector/industry, the GISD Alliance has developed metrics that cover eight different sectors and enable a better measurement of the SDG contributions by companies (see GISD Sector-Specific Metric Report).