The document discusses the differences between the Millennium Development Goals (MDGs) and the Sustainable Development Goals (SDGs). It provides an overview of the MDGs and their achievements. It then outlines the 17 SDGs and their focus on more comprehensive development issues. Key differences noted between the MDGs and SDGs include the SDGs aiming for full implementation of issues, distinguishing between poverty and nutrition, and addressing empowerment of women, stakeholder involvement, and partnership with local governments. The roles of governments in formulating and implementing the SDGs is discussed, along with challenges for countries like India. Finally, the document outlines steps for businesses to understand, define priorities within, set goals in relation to, and integrate