The Sustainable Development Goals, integrated thinking and the integrated report

The document argues that the International <IR> Framework's multi-capital approach and emphasis on integrated thinking can help businesses identify and manage the risks and opportunities associated with the SDGs. It proposes a five-step process—understanding the external environment, identifying material issues, developing strategy, enhancing governance, and preparing an integrated report—to ensure that corporate value creation is aligned with sustainable development. The report emphasizes that the SDGs are interdependent and that businesses must manage trade-offs between different capitals to contribute effectively to the 2030 Agenda.

• The report proposes a five-step framework for organizations to contribute to the SDGs through the <IR> value creation process: 1) Understand sustainable development issues in the external environment; 2) Identify material sustainable development issues; 3) Develop a strategy to contribute to SDGs through the business model; 4) Develop integrated thinking, connectivity, and governance; and 5) Prepare the integrated report.
• Integrated Reporting (<IR>) is identified as a tool to help businesses move beyond a narrow focus on financial capital, encouraging a broader view of value creation that includes social and environmental stewardship.
• The document highlights that the SDGs are interdependent and that contributing to them often involves trade-offs, mirroring how an organization's outcomes involve trade-offs between the six capitals (Financial, Manufactured, Intellectual, Human, Social and relationship, and Natural).
• The report asserts that the long-term survival of certain industries and businesses is dependent on achieving specific SDGs, with a particular emphasis on climate action.
• The framework suggests that organizations should not attempt to contribute to all 17 SDGs, but should instead use a materiality process to prioritize those that most significantly affect their value creation process.
• The document argues that corporate reporting frameworks can actively shape the mindset of corporate leaders, making them more aware of the relevance of social and environmental issues to value creation.
• The report notes that the <IR> Framework is complementary to other existing initiatives, such as the SDG Compass and the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

APA

Adams, C. A. (n.d.). The Sustainable Development Goals, integrated thinking and the integrated report. Green Economy Coalition. https://www.greeneconomycoalition.org/assets/reports/External-Reports/SDGs_integratedthinking_and_integratedreport.pdf

Chicago

Adams, Carol A. The Sustainable Development Goals, integrated thinking and the integrated report. Green Economy Coalition, n.d. https://www.greeneconomycoalition.org/assets/reports/External-Reports/SDGs_integratedthinking_and_integratedreport.pdf.

Wikipedia

{{cite report |last1=Adams |first1=Carol A |title=The Sustainable Development Goals, integrated thinking and the integrated report |publisher=Green Economy Coalition |url=https://www.greeneconomycoalition.org/assets/reports/External-Reports/SDGs_integratedthinking_and_integratedreport.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{adamsndsustainable, author = {Adams, Carol A}, title = {{The Sustainable Development Goals, integrated thinking and the integrated report}}, institution = {Green Economy Coalition}, url = {https://www.greeneconomycoalition.org/assets/reports/External-Reports/SDGs_integratedthinking_and_integratedreport.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }