Page 349 - CA Final Audit Titanium Full Book. (With Cover Pages)

CA Ravi Taori
introducing the Sustainable Development Goals (SDGs).
17 SDGs: There are 17 SDGs, seen as an urgent call for action by all countries, both developed and developing.
DSDG's Role: The Division for Sustainable Development Goals (DSDG) in the United Nations Department of
Economic and Social Affairs (UNDESA) supports and builds capacity for the SDGs and related issues.
2030 Agenda: SDG plays a crucial role in evaluating the UN's implementation of the 2030 Agenda and in
advocacy and outreach activities related to the SDGs. For the 2030 Agenda to be realized, stakeholders must
commit to implementing the global goals, and DSDG facilitates this engagement.
Following are the 17 SDGs:
Environment Related
Environmental Sustainability:
- Climate Action
- Life Below Water
- Life on Land

Society Related
Basic Human Needs:
- Zero Hunger
- Clean Water & Sanitization
- Good Health & Well Being
- No Poverty
Urban Development and Consumption:
- Sustainable Cities & Communities
- Responsible Consumption & Production
Education and Empowerment:
- Quality Education
- Gender Equality
- Reduced Inequalities

Governance Related
Economic and Infrastructure Development:
- Industry Innovation & Infrastructure
- Affordable & Clean Energy
- Decent Work & Economic Growth
Peace and Partnerships:
- Peace, Justice & Strong Institutions
- Partnership for the Goals

(CNO SDG.060) Global Trends in Sustainable Reporting
Mandatory Reporting Entities: Mandatory reporting requirements are associated with the public sector,
government-run companies, large corporations, multi-national conglomerates, and listed companies.
Sector-Specific Provisions: Sector-specific and thematic reporting provisions are becoming more common.
GRI Usage & Popularity: The Global Reporting Initiative (GRI) is used by 93% of the world’s largest 250
corporations for sustainability reporting. GRI is utilized in over 100 countries for sustainability reporting.
GRI Organization Details: The GRI is based in Amsterdam with operational hubs in Brazil, China, Colombia,
India, South Africa, and the US. GRI Standards are developed with multi-stakeholder contributions and are
rooted in the public interest.

Different Reporting Frameworks
Global Reporting Initiative (GRI): GRI helps organizations report on economic, environmental, and social

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