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

Kaveri Textiles Ltd. wants to explain to its CSR Committee how the SDGs differ from the Millennium Development Goals (MDGs) that preceded them. Which statement is correct?

The SDGs are universal, applying to all countries, and integrate economic, social and environmental dimensions, while the MDGs mainly targeted developing countries. The SDGs are not legally binding and run to 2030, so the other statements reverse or misstate the facts.

  1. AThe SDGs apply only to developing countries, while the MDGs applied to all countries
  2. BThe SDGs are universal and cover economic, social and environmental dimensions, whereas the MDGs focused mainly on developing countriesCorrect
  3. CThe SDGs are legally binding treaties, while the MDGs were only voluntary
  4. DThe SDGs have a deadline of 2015, replacing the MDG deadline of 2030

Explanation

The SDGs are universal, applying to all countries, and integrate the three dimensions of sustainable development. The MDGs (2000-2015) were focused mainly on developing countries. Both are non-binding, so the option claiming SDGs are legally binding is wrong.

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