Publishing a first SDG report can feel complicated because the United Nations Sustainable Development Goals cover 17 goals and a wide range of social, environmental and economic issues. A company does not need to report equally on every goal. A useful first report should focus on the SDGs most relevant to the organisation’s operations, impacts and stakeholders.

The UN Global Compact and Global Reporting Initiative recommend integrating SDG reporting into existing business and sustainability reporting processes rather than treating it as a separate exercise. For companies preparing their first report, a clear checklist can simplify the process.

1. Start With the Company’s SDG Priorities

The first section should explain which SDGs the company has selected and why. Avoid simply displaying all 17 SDG icons without showing a meaningful connection to the business.

A logistics company, for example, may prioritise SDG 8 on decent work, SDG 9 on industry and infrastructure, SDG 12 on responsible consumption and production and SDG 13 on climate action. A professional services company may place greater emphasis on education, gender equality and decent work.

The selected goals should reflect the organisation’s most significant positive and negative impacts.

2. Explain How the SDGs Relate to Business Strategy

An SDG report should show how sustainability priorities connect to the company’s strategy rather than presenting them as standalone corporate social responsibility activities.

Explain how each priority SDG relates to operations, products, employees, customers, suppliers or communities. This helps readers understand why the goal is relevant and where the company can realistically make an impact.

3. Identify Relevant SDG Targets

Each SDG contains specific targets. Companies should go beyond referencing a broad goal and identify the targets directly relevant to their activities.

For example, a company reporting against SDG 8 might focus on workplace safety, productive employment or labour rights. Selecting relevant targets creates a more precise basis for measuring progress.

GRI also provides an SDG goals and targets database that businesses can use to identify disclosures connected with specific targets.

4. Include Baseline Data and Key Metrics

A first SDG report should establish where the organisation currently stands. This means providing baseline data for indicators linked to its priority goals.

Depending on the business, metrics could include greenhouse gas emissions, energy consumption, water use, waste generated, employee turnover, workforce diversity, training hours, workplace incidents or supplier assessments.

The objective is not to include as many numbers as possible. It is to disclose reliable metrics that show actual impact and can be tracked consistently over time.

5. Set Clear and Measurable Targets

After establishing the baseline, define what the company wants to improve.

Good targets should include a measurable outcome and, where possible, a timeframe. “Reduce environmental impact” is difficult to evaluate. “Reduce operational energy consumption by 15% by 2030 from a defined baseline year” provides a much clearer commitment.

Targets should also be realistic and linked to the SDGs the company has prioritised.

6. Report Both Progress and Gaps

A credible SDG report should not read like a collection of success stories. It should explain what has improved, what remains challenging and where further action is required.

For each priority area, report actions completed, progress against targets, obstacles encountered and next steps. Transparent disclosure makes the report more useful to investors, customers, employees and other stakeholders.

7. Explain Governance and Responsibility

Readers should know who is responsible for the company’s SDG commitments.

The report should identify whether oversight sits with the board, senior management, an ESG committee or individual departments. It should also explain how sustainability performance is reviewed and how SDG objectives are integrated into decision-making.

Clear accountability strengthens the credibility of the commitments presented in the report.

8. Describe the Reporting Scope and Methodology

Finally, define what the report covers. State the reporting period, business entities or locations included, data sources, calculation methods and any important limitations.

Companies should also mention the sustainability reporting standards or guidance used. UN Global Compact and GRI guidance supports integrating the SDGs with established reporting processes, improving consistency and comparability.

Building a Strong Foundation for Future SDG Reporting

A company’s first SDG report does not need to be its most detailed. Its purpose is to establish a credible foundation.

By prioritising relevant goals, linking them to business impacts, selecting measurable indicators, setting targets and reporting progress transparently, companies can turn the SDGs into a practical management framework rather than a branding exercise.

An ESG assessment can help organisations identify material sustainability risks, establish reliable baseline information and determine where improvement should be prioritised. Synesgy can support companies in evaluating ESG performance and building the structured data needed for stronger sustainability and SDG reporting.