SDG MEASUREMENT AND DISCLOSURE 2.0 A study of ASX150 companies

A content analysis was undertaken of ASX1504 (by market capitalisation as at 1 July 2019) company reports on corporate sustainability for the year ending in 2019. The analysis focused on identifying patterns in SDG measurement and reporting along three main themes: awareness and commitment to the SDGs, coherence in the integration of the SDGs in the company’s strategic materiality analysis, and measurement of the SDGs within their business activities and performance. See Figure 2 for the criteria used. Board-led initiatives are paramount for fostering awareness and commitment to the SDGs. A transparent process detailing how businesses come about prioritising and integrating the SDGs is also important for aligning stakeholders. As elucidated in Figure 3, SDGs need to be comprehensively integrated into the materiality analysis, also considering key stakeholder perspectives to foster meaningful engagement. It Is also likely to lead to more objective goal setting, targets and indicators and promote greater corporate transparency and accountability. Please Note: This study did not include a review of company websites or other social media outlets where companies may interact with the Sustainable Development Goals. The review perused annual reports and sustainability reports for two years (i.e. years ending 31 December 2018 and 2019).