Sustainable Development Goals Course

A sustainable development goals course usually covers the goals themselves well and the reporting boundary poorly, and the boundary is where the risk sits.

Aligning with a goal is a statement of intent. It is voluntary, it is not audited, and it carries reputational rather than legal weight.

Disclosure is different. Where an entity is in scope for Australian sustainability reporting, what it publishes sits inside the annual report, is prepared under a standard, and attracts the obligations that come with reported information.

Mixing the two in the same document is common and unwise. A voluntary aspiration presented alongside audited disclosure can read as a claim about performance rather than intent.

Keep the goal alignment narrative and the reported information visibly separate, and be able to evidence anything stated as fact.

ASIC publishes the reporting requirements. This is general information rather than legal advice, and obligations vary by state and territory.

See Sentrient’s compliance training courses and policy management software.