The contribution of the Framework to achieving and disclosing the Sustainable Development Goals

This chapter examines the contribution of the Framework published by the International Integrated Reporting Council (IIRC) to the achievement and disclosure of the United Nations’ Sustainable Development Goals (SDGs). Framework, promoting Integrated reporting and integrated thinking, can serve as an effective communication and management tool to assist organisations in aligning their business approaches and long-term value creation process with SDGs challenges. In particular, the chapter identifies the links among the 17 SDGs and the six capitals of the Framework. These links highlight how the achievement of SDGs impacts the six capitals, transforming and modifying them over time, and can support the implementation of a comprehensive and impactful sustainable development strategy. Moreover, a four-step procedure to contribute to SDGs through the Framework is illustrated based on prior research. With reporting as the end goal, this procedure allows users to address strategy and business models effectively, going beyond the simple linking between capital and SDGs.