The evaluation Framework SDGs The Sustainable Development Goals represent the global agenda for sustainable development and can serve as a contextual framework against which companies can report their impacts – both positive and negative – on people and planet. This category looks at the extent to which the company has integrated the SDGs into the report. It does not contribute to the overall score. Read more about the SDGs Reporting Matters holistically evaluates sustainability reporting across three main categories: Principles, Content and Effectiveness. The aim is to identify key trends and leading practices and to provide practical guidance to companies to progress on their reporting journey. We also assess the level of integration of the Sustainable Development Goals (SDGs) in disclosures. Principles This category draws on the fundamentals of reporting found in major sustainability and mainstream reporting frameworks. Content This category analyzes how the company manages and discloses priority material issues in the report. Effectiveness This category looks at how the company uses the report to meet the needs of specialist and generalist audiences. Completeness → Operating context → Materiality → Alignment → Stakeholder engagement → External assurance → Balance → Sustainability governance → Strategy → Partnerships & collaborations → Implementation & controls → Commitments and targets → Performance → Ease of access → Compelling design →