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This List of SDG targets and indicators provides a complete overview of all the targets and indicators for the 17 Sustainable Development Goals. [1][2] The global indicator framework for Sustainable Development Goals was developed by the Inter-Agency and Expert Group on SDG Indicators (IAEG-SDGs) and agreed upon at the 48th session of the United Nations Statistical Commission held in March 2017.
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
ISO 26000 offers guidance on socially responsible behavior and possible actions. There are three ways in which it is different from the more widespread standards designed for companies to use to meet particular requirements for activities such as manufacturing, managing, accounting and reporting:
Scholars have pointed out flaws in the design of the SDGs for the following aspects: "the number of goals, the structure of the goal framework (for example, the non-hierarchical structure), the coherence between the goals, the specificity or measurability of the targets, the language used in the text, and their reliance on neoliberal economic ...
ESG standards have been developed in response to the growing worldwide demand for more sustainable and socially responsible investments. Since the development in 1960 of these standards has evolved gradually and is the result of a global recognition of the importance of sustainability and social responsibility, it is difficult to determine ...
Sustainable development was defined by the Brundtland Commission of the United Nations in 1987. [7] Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance.
The SDGs take a much more comprehensive approach to sustainable development than the MDGs did. They offer a more people-centred development agenda. Out of the 17 SDGs , for example, 11 goals contain targets related to equity, equality or inclusion, and SDG 10 is solely devoted to addressing inequality within and among countries.
Within the CEB structure, the High-Level Committee on Management works on system-wide administrative and management issues, the High-Level Committee on Programmes considers global policy issues, while the United Nations Development Group deals with operational activities for development with a focus on country-level work.