UNCTAD has developed this training manual with the funding support of this project, in order to facilitate harmonization and comparability of companies reporting on the SDGs and implementation of the GCI. The training manual contains four chapters i.e. on economic, environmental, social and institutional indicators.
It aims at becoming a practical tool, useful for all kind of users, including preparers of reports by Small and Medium-Sized Enterprises (SMEs). By showing the link between the micro (core indicator at the company level) and the macro levels (SDG indicator at the national and Global levels), the manual facilitates the understanding of companies’ impacts on the implementation of the SDGs.
The manual builds on the GCI by providing detailed explanation on each indicator, including definition, measurement methodology and potential sources of information. It provides useful illustrative and numerical examples of indicator calculations, and also examples of how these indicators have been already disclosed by companies around the world. In this regard, the examples are used for illustrative purposes and taken from the websites and annual reports of these companies, therefore UNCTAD assumes no responsibility or liability for the accuracy of the information and/or any errors or omissions included in it.
In addition, it contains self-assessment questions and solutions and a list of selected references to deepen the understanding of these issues.
The Manual is a work in progress as it will be updated based on feedback from preparers and users.
- Enabling policy frameworks for enterprise sustainability and SDG reporting in Africa and Latin America