Sustainable Development Goals Disclosure (SDGD) Recommendations

The Sustainable Development Goals Disclosure (SDGD) Recommendations, authored by Carol Adams, Professor of Accounting, with Paul Druckman and Russell Picot, Honorary Professors at Durham University Business School, offer a new approach for businesses and other organizations to address sustainable development issues aligned to the International Integrated Reporting Framework, Task Force on Climate-related Financial Disclosure, and the Global Reporting Initiative. They attempt to establish a best practice for corporate reporting on the SDGs and enable more effective and standardized reporting and transparency on climate change, social and other environmental impacts.

The report was published by the global accountancy bodies, International Federation of Accountants (IFAC), Association of Chartered Certified Accountants (ACCA), Institute of Chartered Accountants of Scotland (ICAS), Chartered Accountants Australia and New Zealand (CA ANZ) – as well as the International Integrated Reporting Council (IIRC) and the World Benchmarking Alliance.

The SDGD Recommendations were developed through consultation with accounting and finance professionals, sustainability experts, academics, consultants, framework and standard setters, asset owners and managers and civil society participants.

Responses to the consultation have been published in Sustainable Development Goals Disclosure (SDGD) Recommendations: Feedback on the consultation.