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New approach for aligning doing business to the Sustainable Development Goals

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By ICAS

3 April 2018

A new approach that supports businesses looking to contribute to the achievement of the Sustainable Development Goals (SDGs) as part of their value creation process has been published by the International Integrated Reporting Council (IIRC) and ICAS, in partnership with the Green Economy Coalition.

The report, authored by academic Professor Carol Adams CA of the Durham University Business School, has been developed to help organizations enhance their contribution to the SDGs, whilst reducing corporate risk and increasing opportunities that arise from sustainable development issues.

This publication is centred on the concept of the six capitals, which is a fundamental feature of Integrated Reporting. It addresses how, through efforts to transforms the capitals to create value for themselves and for others, organizations can make a material contribution to the SDGs, as well as clarify how they are mitigating or alleviating any detrimental effects.

The new publication is centred on the concept of the six capitals, which is a fundamental feature of Integrated Reporting.

The International Integrated Reporting Framework focuses businesses on how they create value. Integrated Reporting enables organizations to consider this through the perspective of their strategy and business model. It also encourages them to consider their stewardship of the relationships and resources they use and affect, and understand the trade-offs they make.

All of these factors are key for businesses thinking about the SDGs and meeting evolving societal expectations and resource shortages. This report sets out how the <IR> Framework can inform and support a business’s commitment to the SDGs.

The report sets out how the <IR> Framework can inform and support a business’s commitment to the SDGs.

Richard Howitt, CEO, IIRC said, “I believe that businesses that commit to the SDGs will be helping to ensure the stability and sustainable development of their own business.

"The IIRC’s vision includes sustainable development at its heart and so we believe it is timely to demonstrate how <IR> can be harnessed by those organizations whose strategy is to align to the SDGs.

"We hope that this report will play a role in helping organizations to apply integrated thinking, considering value creation from the point of view of strategy and the business model.”

Anne Adrain, Head of Sustainability & Assurance, ICAS said, “The UN Sustainable Development Goals represent the means by which business, governments and civil society can achieve the 2030 Sustainable Development Agenda for the benefit of all.

"ICAS recognises the significance of the role that accountants will play in helping organizations to measure and report on their achievements and progress towards this objective.”

The UN Sustainable Development Goals represent the means by which business, governments and civil society can achieve the 2030 Sustainable Development Agenda for the benefit of all

Russell Picot, Chair, HSBC UK Pension Scheme Trustee Board and chair of the advisory group for this report, said, “In using this report businesses have a tool to communicate - in a language investors will understand - how their commitment to the SDGs is creating value for society and the business alike.

"I urge businesses that are serious about sustainable development to use this step by step process thereby embedding the SDGs into the heart of their strategy and business model.”

Oliver Greenfield, Convener, Green Economy Coalition said, “The future we want and the SDGs that define it, needs business. We also think the SDGs need capitals. So, helping business to think through the SDGs and the capitals might just be transformative.”

Access the full report

Download now


A summary version of the report can be accessed here.

Integrated reporting framework: one step closer for organisations to contribute to the SDGs

By Carol A Adams CA

22 September 2017

2021-01-camag 2021-01-camag
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