This document provides guidance for an organization to manage and optimize its contributions to achieving the United Nations Sustainable Development Goals (SDGs), and to:

—    identify, prioritize and manage its impacts on interested parties;

—    embed sustainable development into its strategy, operations and decision-making, in all its activities, in a systematic and holistic way;

—    enhance and demonstrate its work and performance towards achievement of the SDGs, notably by maximizing its beneficial impacts and minimizing adverse impacts on interested parties, especially under-recognized and vulnerable groups.

NOTE 1    This document supports the current SDGs and any subsequent Global Goals that supersede the 2030 SDGs.

NOTE 2 This document is aligned to and supports the UNDP SDG Impact Standards for Enterprises.^[21]