Business reporting on the SDGs

An analysis of the Goals and Targets online database

As part of the work of the Action Platform Reporting on the SDGs, GRI and the United Nations Global Compact, together with partners and stakeholders, developed guidance for companies to effectively integrate the Sustainable Development Goals (SDGs) into their reporting processes. Businesses can use this database to identify relevant disclosures to report on their efforts towards achieving the SDGs.

New or updated sources of disclosures incorporated in this issue include new GRI Topic Standards, the GRI Universal Standards 2021 as well as the GRI Sector Standards.

SDG SDG Target Themes Available Disclosures Source Disclosure Identifier Sector
SDG 1 1.2 Mining Additional sector recommendations For state owned organizations (SOEs): report the financial relationship between the government and the SOE. GRI Standards GRI 14: Mining Sector 2024 - 14.23.3 Mining
SDG 1 1.4 Biodiversity a. describe the process to ensure compliance with access and benefit-sharing regulations and measures; b. describe voluntary actions taken to advance access and benefit-sharing that are additional to legal obligations or when there are no regulations and measures. GRI Standards GRI 101-3
SDG 1 1.4 Biodiversity a. for each site reported under 101-5-a, list the ecosystem services and beneficiaries affected or potentially affected by the organization’s activities; b. explain how the ecosystem services and beneficiaries are or could be affected by the organization's activities. GRI Standards GRI 101-8
SDG 1 1.4 Mining Additional sector recommendations • Describe the approach to identifying Indigenous Peoples who are or could be affected by the organization’s activities • Describe the approach to engaging with Indigenous Peoples, including: - how the organization seeks to ensure meaningful engagement; - how the organization supports safe and equitable gender participation • Describe the policies or commitments, and actions taken to respect Indigenous Peoples’ cultural heritage • Describe the community development programs in place that are intended to enhance positive impacts for Indigenous Peoples GRI Standards GRI 14: Mining Sector 2024 - 14.11.1 Mining
SDG 1 1.4 Mining Additional sector recommendations • Describe the approach to identifying stakeholders, including vulnerable groups, within local communities • Describe the approach to engaging with local communities at each phase of the life of the mine, including: - how the organization seeks to ensure meaningful engagement; - how the organization supports safe and equitable gender participation • Describe the approach to developing and implementing community development programs, including how engagement with local stakeholders, impact assessments, and community needs assessments have informed the programs GRI Standards GRI 14: Mining Sector 2024 - 14.10.1 Mining
SDG 1 1.4 Biodiversity b. for each site reported under 101-5-a, report whether it is in or near an ecologically sensitive area, the distance to these areas, and whether these are: [...] v. areas important for the delivery of ecosystem service benefits to Indigenous Peoples, local communities, and other stakeholders; GRI Standards GRI 101-5-b-v
SDG 1 1.4 Biodiversity f. describe how it ensures that the actions taken to manage its impacts on biodiversity avoid and minimize negative impacts and maximize positive impacts for stakeholders. GRI Standards GRI 101-2-f
SDG 1 1.4 Mining For each mine site, report in hectares: • total land disturbed and not yet rehabilitated; • total land disturbed and rehabilitated (including progressively rehabilitated, if applicable). GRI Standards GRI 14: Mining Sector 2024 - 14.8.6 Mining
SDG 1 1.4 Mining List the mine sites where involuntary resettlement is planned, ongoing, or has taken place. For each mine site listed: • report the number of persons who have been or will be displaced, and a breakdown by gender; • describe how peoples’ livelihoods and human rights are or could be affected and restored. GRI Standards GRI 14: Mining Sector 2024 - 14.12.2 Mining
SDG 1 1.5 Mining Additional sector recommendations • Describe the approach to providing employment, procurement, and training opportunities to local communities. GRI Standards GRI 14: Mining Sector 2024 - 14.9.1 Mining