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CS Professional · CSR and Social Governance · CSR and Sustainable Development Goals

Himalaya Steel Ltd finds that its CSR spending has been scattered across many small activities. The CSR Committee wants to align its next three-year plan with SDGs. Which step best reflects sound alignment practice?

The sound step is to map the company's material impacts and local needs to relevant SDG targets and then set measurable indicators for each project. Spreading over all goals, chasing publicity or tagging goals after completion does not give focused, trackable alignment with the SDGs.

  1. ASelect SDGs only on the basis of the goals that attract the most media attention
  2. BMap the company's material impacts and local community needs to relevant SDG targets, then set measurable indicators for each projectCorrect
  3. CAdopt all 17 SDGs equally so that no goal is left out
  4. DChoose SDGs only after the projects are complete, to describe results

Explanation

Effective alignment starts with the company's material impacts and community needs, linked to specific SDG targets with measurable indicators. Spreading across all 17 goals dilutes impact, and choosing goals after completion or by publicity defeats planning.

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