UN SDG SDGs Sustainability Impacts KPIs are for the assessment of actual impacts on sustainable development through sustainability impact management and investment. Example/Best practices of sustainability impact management and investment for each SDG ESG topics are illustrated.

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UN SDGs Sustainability Impacts Practices & Assessment KPIs
Alex G. Lee1
Assessment KPIs (ESG Pillar) 2 Example Practice/ Best Practice3
Goal 1 on No Poverty
KPI 1-1. Creation of secure and
decent jobs, especially for
vulnerable populations (S)
KPI 1-2. Implementation of
programs to economically
empower disadvantaged groups
(S)
KPI 1-3. Assurance of decent
working conditions for all
employees across the business
and supply chain (S)
• A company provides employment opportunities to young people from
disadvantaged backgrounds in its local community.
• A company sends its staff to volunteer in schools in local townships to train people
with disabilities to enable them to find jobs.
Qualcomm contributes to the Fishing with Mobile Nets project, an initiative that
utilizes advanced wireless technologies, digital content, and a virtual community
platform to promote the economic and social development of traditional fishermen,
women and children in vulnerable fishing villages in Colombia,.
• A company developed an app that can help people with disabilities to work safely in
the work place.
• A company extensively maps out its supply chain, working towards full traceability
and monitors working conditions across its supply chain to take action against any
identified instances of child labor or exploitative work; it engages suppliers so that
progress towards decent work can be continually measured using performance
metrics.
1Alex G. Lee, Ph.D Esq., is a principal consultant at TechIPm, LLC.
2Blueprint for Business Leadership on the SDGs (https://www.unglobalcompact.org/library/5461)
3Business + SDGs for 2030 (http://www.businessfor2030.org/business-sdgs)

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KPI 1-4. Development of goods
and services that specifically
cater to, and aim to improve the
lives of, vulnerable groups (S)
• A company develops feminine sanitary products that are sold
at low price points to help poor women conduct activities as normal while
menstruating.
Goal 2 on Zero Hunger
KPI 2-1. Elimination of food
waste and loss (S)
• A grocer incorporates smart packaging that indicates when meat spoils to allow
customers to use food products through their full shelf life.
• A restaurant sells high-quality leftovers through a mobile app for a lower price in
order to reduce food waste.
Walmart has made substantial investments designed to improve access to and
availability of healthier food and increase people’s confidence to select, prepare and
serve healthier food. Through Walmart’s food donations and additional philanthropic
investments, the company met the goal provided 4 billion meals to people in need,
largely through the donation of unsold food.
Goal 3 on Good Health and
Well-Being
KPI 3-1. Assurance of the best
possible health outcomes for
employees and surrounding
communities across own and
supply chain operations (S)
• A company provides free mental health services to its employees to identify and
take early corrective action against mental health issues.
• A manufacturer audits its production process, taking responsibility for the entire
lifecycle of products to limit polluting activities that can negatively impact human
health.
• A manufacturer establishes a requirement that its key suppliers integrate worker
well-being programs into their manufacturing operations; this improves workers’
mental and physical health and also creates a more productive and balanced work
environment.

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Goal 4 on Quality Education
KPI 4-1. Assurance that all
employees across the business
and supply chain have access to
vocational training and life-long
learning opportunities (S)
KPI 4-2. Implementation of
programs to support education,
focusing particularly on
disadvantaged groups (S)
• A company offers training workshops to women and men to enhance their skills.
• A global food producer trains women smallholder farmers in its supply chain in
sustainable agricultural practices to enhance their capacities to adapt to and cope
with climate change.
Intel has a long history of investing in education to empower people and improve
their lives through technology. Intel Innovation Generation initiative is focused on
expanding access to technology skills and experiences to prepare youth for the jobs
of tomorrow and ensure that the next generation of innovators is diverse in terms of
geography, economic status, ethnicity, and gender.
• A company funds to local schools to ensure that children with disabilities are able to
successfully complete their studies.
Ericsson partnered with the Earth Institute at Columbia University and Millennium
Promise to launch “Connect To Learn,” an education initiative that has provided
scholarships and ICT technologies to schools in remote, impoverished areas
worldwide.
Goal 5 on Gender Equality
KPI 5-1. Implementation of
policies and practices that are
free from and prevent gender-
based discrimination across the
workplace, marketplace, and
community (S)
• A manufacturer provides training on the company’s sexual harassment policy and
introduced a program in partnership with the ILO aimed at working with men to
address gender-based discrimination and gender-based violence.
• A company regularly undertakes an objective gender pay gap audit by a qualified
external party and takes robust remedial action to ensure jobs of equal value are
remunerated equally. The company requires suppliers to do the same.
Citi helped the IFC, a member of the World Bank Group, issue a 3-year, $500 million
inaugural Social Bond to expand financing for projects that benefit women-owned

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KPI 5-2. Support of women’s
employment and strive for
gender balance across the
business and supply chain and at
all levels (S)
enterprises and low-income communities in emerging markets.
• A company implements a “Diverse Supplier Subcontracting Program” which helps
first tier suppliers establish their own Supplier Diversity Programs and enhances
opportunities for women-owned businesses.
Philip Morris International is committed to gender equality, and empowering and
providing opportunity to women and girls in a diverse workforce of 82,000 people.
Goal 6 on Clean Water and
Sanitation
KPI 6-1. Development and
implementation of holistic water
strategies that are socially
equitable, environmental
sustainable, and economically
beneficial in watersheds around
company and supply chain
operations (E)
KPI 6-2. Protection and/or
restoration of water-based
ecosystems around own
operations and supply chain (E)
• A chemical manufacturer sources reused water from an urban wastewater
treatment plant avoiding industrial uptake of fresh water, and providing 500,000
people with drinking water.
Dow’s product helps the textile industry tackle sustainability challenges by reducing
water and dye use by up to 50 percent, and enables highly efficient use of process
chemicals used to dye cotton fabric. Combined, this can help reduce the likelihood of
pollution in wastewater streams.
A manufacturer invests in natural rainwater catchment infrastructure to replenish at
least as much groundwater as it uses in production and ensure adequate water
supply for environment, population, and industry.
PPL manages the water it uses and monitors the impact of waste water discharged
into waterways. The company supports programs that protect waterways and the
ecosystems that depend on them in the service areas where the utilities operate.

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Goal 7 on Affordable and Clean
Energy
KPI 7-1. Improvement of energy
efficiency and/or sourcing of
energy from renewable sources
and promotion of the same action
across the supply chain through
supplier selection and support (E)
KPI 7-2. Development of
affordable sustainable energy
and energy efficiency products
and services (E)
• A company drives energy efficiency throughout its supply chain. It focuses on
energy efficiency improvements including through smart building management
systems, LED lighting, and power quality optimization and fuel cells.
• A manufacturer sources all energy from renewables and maximizes procurement of
inputs from suppliers that use 100 per cent renewable.
P&G achieved its significant 2020 sustainability goal of purchasing 100% renewable
electricity in the U.S., Canada and Europe.
• A company pioneers innovations in technology for low-voltage micro-grids that can
help accelerate the roll out of renewable energy by facilitating the integration of
small-scale wind or solar energy capacity with battery energy storage systems.
Lockheed Martin is using its engineering and manufacturing expertise to advance
renewable energy generation systems to help power the world.
Goal 8 on Decent Work and
Economic Growth
KPI 8-1. Supporting of decent
working conditions for all
employees across the business
and supply chain (S)
• A company puts in place mechanisms to track, prevent, and address the violation of
labor rights across the supply chain.
Walt Disney's supply chain investment program has given nearly $8 million to
human rights organizations to promote safe and secure working conditions for
workers in the global manufacturing sector.

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KPI 8-2. Educating and training
of the labor force, focusing on
vulnerable and economically
disadvantaged groups (S)
• A company hires low-income workers from diverse sectors and trains them so that
they can participate in new tasks.
Gap’s job training and internship program, This Way Ahead, provides low-income
teens and young adults with the skills, training, and experience to succeed at work.
Goal 9 on Industry, Innovation,
and Infrastructure
KPI 9-1. Innovation of products,
services and business models to
deliver sustainable and resilient
Infrastructure (E)
KPI 9-2. Renovation of
infrastructure and industry assets
across own and supply chain
operations to make them
sustainable and resilient (E)
• An investment bank launches a green bond to finance sustainable infrastructure.
Citi finances and makes direct investments in infrastructure in cities and
communities around the world, funding $42.6 billion worth of infrastructure projects in
2016.
• A transport company use sensors in infrastructure to develop analytics for whole life
infrastructure efficiency.
PPL is rebuilding and modernizing our electricity distribution and transmission
systems to make them even more reliable and efficient with nearly $18 billion in
infrastructure investment planned over the next five years.
Goal 10 on Reduce Inequalities
KPI 10-1. Implementation of
policies and practices to support
equality of opportunity, treatment,
and outcome for all across own
and supply chain operations (S)
• A company implements training workshops to help build suppliers’ capacity to
identify and rectify instances of wage discrimination and unfair treatment.
• A company takes action to include members of the LGBT community by offering
benefits such as spousal equivalent recognition and gender transition coverage, and
by raising awareness of inequities that LGBT professional face in the workplace.
MasterCard works to reduce economic inequality through the “power of identity.”

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MasterCard has partnered with UN Women to provide half a million Nigerian women
with ID cards enabled with electronic payments functionality.
McDonald’s is enhancing employee benefits, offering substantial wage increases
and paid time-off.
Goal 11 on Sustainable Cities
and Communities
KPI 11-1. Development of
products and services that
improve access to resilient
buildings, transport, green
spaces, and utilities (E)
KPI 11-2. Protection of and
investment in natural heritage (E)
• A construction company ensures that waste management strategies encompass
the entire process from demolition, disposal of waste, waste haulage, and final
disposal.
• An agriculture company develops innovative vertical farming products using closed-
loop irrigation systems to provide access to local, fresh vegetables in urban areas
throughout the year.
• A financial institution partners with city government to structure and launch a green
bond to attract investment for sustainable infrastructure within city region.
Pirelli has participated in the Sustainable Mobility Project 2.0 of the World Business
Council for Sustainable Development, contributing, together with other international
companies from different sectors (from automotive to oil & gas and ICT), to providing
sustainable mobility solutions that foster universally accessible, low environmental
impact urban mobility.
Bechtel is helping Saudi Arabia advance its ambitious infrastructure initiative, which
promotes local private sector development, new sustainable cities and communities,
and protected habitats.
• A property developer designs and manages a business park around natural
features to preserve natural ecosystems and existing habitats, as well as ancient
land structures.

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Goal 12 on Responsible
Consumption and Production
KPI 12-1. implementation of
responsible, circular economy
business model across own and
supply chain operations (E)
KPI 12-2. Development of goods
and services that require less
material and energy and produce
negligible waste (E)
• A company implements a waist traceability system to establish sustainable
practices for its various supply chain stages and identify environmental and social
breaches in its factories.
• An food company engages in eco-design, responsible sourcing, effective
packaging, recycling, and improvements in operational efficiency with the aim of zero
waste for disposal
P&G has achieved its goal of 100% zero manufacturing waste to landfill (ZMWTL)
sites by 2020.
• A brewery partners with businesses, government, and research institutions to build
a zero-waste brewery that aims to extract high-value products.
• An automobile manufacturer develops high-performance, affordable electric
vehicles and partners with a rooftop solar company to provide solutions for allowing
EVs to run on electricity from renewable.
Novozymes' bio solutions enable the bio-based economy and help customers to
produce more with less enabling sustainable consumption and production patterns
as its products reduce energy, raw material and chemical consumption and CO2
emissions, compared with conventional technologies.
Goal 13 on Climate Action
KPI 13-1. Substantial reduction of
GHG emissions associated with
own and supply chain operations,
in alignment with climate science
(E)
• A food manufacturer commits to reduce absolute GHG emissions across its full
value chain by 41-72% (compared to 2010) to achieve sustainable levels in line with
scientific consensus by 2050. More than two-thirds of GHG emissions fall outside its
own operations, primarily in agriculture, and it takes action to reduce those through
sustainable sourcing initiatives.

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KPI 13-2. Development of goods
and services that have, and
promote, negligible GHG
emissions from use (E)
IBM and AECOM worked together with the United Nations’ Office for Disaster Risk
Reduction (UNISDR) to develop a scorecard to measure cities’ resilience to natural
disasters due to global climate change.
• An insurance company creates products to incentivize customers to make
environmentally responsible choices, provides energy efficient replacements to
customers, works with specialists to restore more of their customers’ items, and
engages with the companies it invests in on climate change to deliver renewable
energy products and other activities to mitigate greenhouse gases.
Chevron is working to address the impacts of a changing climate by delivering
affordable, reliable, ever-cleaner energy; reducing their climate action own
emissions; and investing in lower-carbon energy breakthroughs.
Goal 14 on Life Below Water
KPI 14-1. Implementation of
policies and practices to protect
ocean ecosystems and water
system that are affected by
business and supply chain
activities (E)
• An agriculture company commits to eliminating the pollution of harmful pesticides in
agriculture runoff and implements its commitment by transitioning to biological pest
control to reduce ocean pollution and biodiversity loss.
• A shipping company equips its tanker fleet with rotating sails to harness wind power
for transportation and reduce emissions and ocean pollution.
•A construction company adopts a biodiversity net gain policy: if it is unavoidable to
negatively affect a part of the natural habitat in one area, it creates an equivalent
amount of natural habitat in another area, after consulting with the affected
stakeholders and government authorities.
P&G is committed to help reduce the flow of plastic into our oceans. P&G has joined
forces with organizations like The Ocean Conservancy's Trash Free Seas Alliance,
The Ocean Project, The Recycling Partnership, The Circular Plastics Alliance and
others to help people treat plastic waste as a resource rather than a throw away.

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KPI 14-2. Development of
products, services, and business
models for protection of ocean
ecosystems and water system
(E)
• A fertilizing company develops a phosphorus-free lawn fertilizer that reduces
nutrient runoff causing eutrophication in oceans and freshwater.
Goal 15 on Life on Land
KPI 15-1. Implement policies and
practices to protect natural
ecosystems that are affected by
business and supply chain
activities (E)
KPI 15-2. Development of
products, services, and business
models for protection of natural
ecosystems and biodiversity (E)
• A cosmetics company takes robust action to source its raw material from
sustainable sources to ensure that its business does not contribute to deforestation.
• A manufacturer audits the materials and methods it uses to make products, taking
responsibility for the entire lifecycle of products. It examines how it uses resources at
buildings and facilities to ensure that natural ecosystems are not directly or indirectly
harmed by activities.
Pirelli has developed a partnership with its Supplier Kirana Megatara, a major
Indonesian rubber processor, to support natural rubber farmers through quality
training aimed at enhancing rubber trees’ productivity as a base to not only enhance
farmers’ earnings, but also to prevent deforestation risks linked to low productivity.
Syngenta is promoting conservation practices based on minimum soil disturbance,
crop rotation, permanent ground cover, and biodiversity enhancing landscape
management through e.g. multifunctional field margins.
• A company develops fully biodegradable products and packaging, and promotes
industry-wide adoption.
• A retailer establishes a venture fund which backs start-ups with an aim to protect
natural habitats.

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Goal 16 on Peace, Justice and
Strong Institutions
KPI 16-1. Action against
corruption and violence of
business ethics in own
operations and the supply chain
(G)
KPI 16-2. Work with government
to strengthen institutions and
increase respect and support for
the rule of law (G)
• A shipping company creates a maritime anti-corruption network that helps
companies identify and addresses vulnerable elements in maritime processes where
corruption is prone to take place.
Business integrity, anti-corruption, anti-trust and responsible policy engagements are
critical issues for Novozymes from both a legal and business ethics perspective.
• A company develops careful partnerships with suppliers to ensure that strict labor
and environmental standards are met in compliance with related regulations.
Pirelli is committed to transparency in its Tax Governance approach and its tax
position.
GE works actively to support stronger rule of law around the world. Key areas of
focus include anticorruption; legal and administrative transparency and predictability;
independent judiciaries; and fair and effective dispute resolution.
Goal 17 on Partnerships for the
Goals
KPI 17-1. Lead on partnerships
to develop and share new and
existing technology, knowledge,
and business models for
sustainable development (G)
• An electronics company establishes an industry-wide platform on ethical standards
and forms partnerships with industry peers to facilitate coordination and develop
innovative methods to track and address corruption.
Google strongly supports the Internet Governance Forum, a medium through which
multiple stakeholders can convene on key Internet governance and policy issues.

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