SDGs SDG indicator The SDGs represent the world’s materiality assessment and present a global agenda for sustainable development. The SDGs can serve as a contextual framework against which companies can report on the impacts – both positive and negative – that they have on the planet and people. Key recommendations Prioritize specific SDGs and explain the process used to determine how the company has the potential to contribute to the realization of this agenda – both through enhancing positive impacts and mitigating negative impacts on people and planet. Align priority SDGs and integrate them into governance, business process, strategy, materiality and value chain impacts. Demonstrate quantitative contributions to key SDGs using KPIs and specific, measurable, achievable, relevant and time-bound (SMART) targets. Demonstrate qualitative contributions to key SDGs via detailed evidence, leadership statements, evidence of collaboration on innovation, or value chain mapping. Provide this information at a detailed target level rather than a broader goal level. Methodology notes The SDG indicator does not contribute to any category or overall scores. Of the reports we reviewed: % disclose their contributions to the SDGs clearly, including which SDGs they impact the most, how they integrate the goals into their processes and indicating their quantitative and qualitative contributions through targets, metrics or case studies linked to specific SDGs. SDG-aligned reporting is more common in reports from companies in EMEA and APAC. 0 1 2 3 4 5 6 2 0 1 2 3 4 5 6 7 Golden Agri-Resources (GAR) Golden Agri-Resources (GAR) clearly maps how its activities contribute to priority SDGs throughout its 2024 Sustainability Report , including an overview at the beginning of each chapter. It identifies the SDGs where it can have the greatest impact: Zero Hunger (SDG 2), Responsible Consumption and Production (SDG 12), Climate Action (SDG 13) and Life on Land ( SDG 15 ) In addition, where relevant, GAR connects key initiatives – such as their Decarbonization Roadmap – to other SDGs, such as Clean Energy (SDG 7) and Industry, Innovation, and Infrastructure ( SDG 9 ). The end of the report includes a dedicated section providing a detailed mapping of GAR’s contributions to 11 SDGs at both the goal and target levels. For example, under SDG 12, target 12.4 (By 2020, achieve the environmentally sound management of chemicals and all wastes throughout their life cycle), GAR highlights how it has recycled or reused 100% of the waste from crude palm oil (CPO) in its upstream operations since 2015. It also provides references to relevant report sections for further details.