SDG Audits mandated by the UN
The CFE Group has been mandated by the United Nations to carry out the certification of the first 80 cities in 20 countries under the 2030 Agenda according to the
UN Habitat programmes for projects, companies and cities, and to test them in the first 80 cities and 80 industrial sectors.
At the last UN Habitat General Assembly in Nairobi in June 2023, our experience in the CSR/SDG footprints, especially SDG11 in the context of real estate, was a decisive factor in ensuring that the 34 member states of the Executive Committee, together with UnASDG, UNGSII, UN Habitat and Deloitte, could develop new procedures for SDG accreditation. The results have now been communicated in three hearings and initial results were presented at the UN Habitat World Urban Forum in Cairo in November 2024. If adopted, it is planned to extend the procedures to 5,000 cities in all 193 member states.
Sustainable Development Goals
(SDGs)
The Sustainable Development Goals (SDGs) are a set of 17 global goals and a plea for a collective effort to promote sustainable development worldwide. The SDGs are to be achieved by 2030 and address various challenges, including poverty, hunger, health, education, gender equality, clean water, renewable energy, economic growth and urban development, as well as other aspects.
1. No Poverty
End poverty in all its forms and everywhere
2. Zero Hunger
End hunger, achieve food security and improved nutrition
3. Good Health and Well-being
Ensure healthy lives for all, at all ages
4. Quality Education
Ensure inclusive, equitable and quality education and promote lifelong learning opportunities for all.
5. Gender Equality
Achieve gender equality and eliminate all forms of discrimination and violence against women and girls.
6. Clean Water and Sanitation
Ensure availability and sustainable management of water and sanitation for all.
7 Affordable and Clean Energy
Ensure access to affordable, reliable, sustainable and modern energy for all.
8 Decent Work and Economic Growth
Ensure sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.
9 Industry, Innovation, and Infrastructure
Develop resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation.
10. Reduced Inequality
Reduce inequality within and between countries.
11. Sustainable Cities and Communities
Make cities and communities inclusive, safe, resilient and sustainable.
12. Responsible Consumption and Production
Ensure sustainable consumption and production patterns.
13. Climate Action
Take immediate action to combat climate change and its impacts.
14. Life below Water
Conserve and sustainably utilise oceans, seas and marine resources for sustainable development.
15. Life on Land
Protect, restore and promote sustainable use of ecosystems on land, manage forests sustainably, combat desertification.
16 Peace, Justice, and Strong Institutions
Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels.
17 Partnerships for the Goals
Strengthen the implementation of the Goals and revitalise global partnerships for sustainable development.
Initiators of the SDGs
(overarching)
The Sustainable Development Goals (SDGs) were developed and adopted by the United Nations (UN). The development of the SDGs began at the UN Conference on Sustainable Development (UNCSD) in 2012, also known as Rio+20. At this conference, it was decided to establish an open working group.
The working group, known as the ‘Open Working Group on Sustainable Development Goals’ (OWG), consisted of representatives from various countries and was active between December 2012 and July 2014. During this period, intensive negotiations were held to draw up a list of goals and sub-goals covering the desired range of economic, social and environmental issues.
The proposed SDGs were then further discussed and negotiated at international level in 2014 and 2015. The UN Sustainable Development Summit, attended by 193 member states of the United Nations, then adopted the 2030 Agenda and the SDGs in September 2015.
Executive Body
Structural implementation of the SDG Reporting Architecture
The United Nations Department of Economic and Social Affairs (UN DESA) is anchored in the Charter of the United Nations and is guided by the transformative 2030 Agenda for Sustainable Development. It is committed to the development pillar of the United Nations.
UN DESA's main task is to support countries in translating their global commitments (SDGs) into national packages of measures and measurement procedures in the economic, social and environmental sectors.
The association helps countries to make informed decisions by providing a wealth of information, including its own publications and data results from UN databases, and by holding international consultations in the United Nations General Assembly, the Economic and Social Council (ECOSOC), commissions, forums and other bodies.
The organisation promotes and integrates the measurement and reporting of these standards into the administrative architecture of the international community (national and local level). One example is the initiative ‘Project Code 1819H’ (Enabling policy frameworks for enterprise sustainability and SDG reporting in Africa and Latin America), in which the participants Cameroon, Kenya, South Africa, Colombia and Guatemala are involved.
SDG and investment?
This is where decisions are made on what, when, where and how to invest and develop...
The World Investment Forum (WIF), the United Nations Conference on Trade and Development (UNCTAD) and the World Economic Forum (WEF) play important roles in the promotion of sustainable investments and the implementation of the Sustainable Development Goals (SDGs).
The main aspects and areas of activity of these organisations, below investment and SDGs, are as follows:
Promotion of Sustainable Investment
The organisations are committed to promoting investments that not only bring economic success, but also support social and environmental goals. In doing so, they define investments or investment areas that contribute to sustainable development and are in line with the SDGs.
Policy Development and Recommendations
Policy recommendations and guidelines are developed for governments and companies to ensure that investments make a positive contribution to social justice, environmental protection and economic development.
Promoting investment in developing countries
UNCTAD attaches particular importance to promoting investment in developing countries. It offers platforms such as the World Investment Forum to promote dialogue between investors, governments and other stakeholders and to overcome obstacles to sustainable investment.
Strengthening capacities
Developing countries are supported in strengthening their capacities in the area of investment. This includes training, technical assistance and the exchange of best practices, as well as facilitating financiers and donors to create an environment for desirable investments.
Support for Public-Private Partnerships (PPP)
Promoting dialogue and cooperation between the public and private sectors in order to boost investment should also contribute to achieving the SDGs. One way of doing this is by promoting public-private partnerships (PPPs).
Analysing investment trends
The organisations, including other sub-organisations, carry out analyses of global investment trends and publish reports on the results, which show the effects of the intended investments on the SDGs to be achieved.
For the sake of completeness, we would like to point out here that these organisations do not officially make any binding decisions, but play a supporting or advisory role in the creation of a sustainable investment environment. The decisions themselves are taken at national and company level. UNCTAD, the World Investment Forum and the World Economic Forum therefore offer guidelines, research and opportunities for dialogue in the form of providing a platform and pooling the representation of interests.
Programmes and implementation actions
UN Hapitat (for a better urban future) Programme for the development of urban living space
The UN Habitat Programme is a specialised body of the United Nations that focuses on urban development and settlement issues. Its official name is the United Nations Human Settlements Programme. The programme is active in over 90 countries to support change in cities and human settlements through knowledge, policy advice, technical assistance and joint action.
UN-Habitat works with governments, intergovernmental organisations, UN agencies, civil society organisations, foundations, academic institutions, legitimate auditors and the private sector to achieve resilient results in addressing the challenges of urbanisation.
One of these academic institutes is the UNGSII Institute, with which we co-operate under the UN. Our work as auditors always takes place within the framework of applicable transparency principles and compliance with ISAR reporting standards.
SDG Cities Programme and Database (UN DESA)
The SGD Cities Platform is designed to support action at the local administrative and governmental level to achieve the SDGs. The platform has three main functions:
1. database for monitoring indicators of progress measurement
2. national map for the overview of local governments
3. conducted interviews with local governments in relation to SDG measures taken
As legitimised auditors, we carry out these data collections and interviews. The entities to be audited are federal states, municipal administrations and systemically relevant companies.
UNGSII Foundation
One further partner
on the topic ‘SDG’
UNGSII Foundation (United Global SDG Index Institute)
Over the past decades, the founder of the UNGSII Foundation has established a global network of experts to specify and further develop criteria and indicators below the UN. The aim is to measure the performance of companies, financial institutions and countries in terms of achieving the SDGs even more precisely, robustly and transparently using their individual sustainability indices.
The UNGSII Foundation, like us, is not a UN entity within the Charter, but works in close cooperation with us and other UN organisations through the legitimacy and support of the UN and UN-DESA. Regular surveys are jointly implemented by us on a project-related basis and published in accordance with the SDG goals.
Outstanding SDG achievements are awarded at the ‘Global Goals Conference’.
Our audit standards
The SDG Reporting Standards, in the context of ISAR (Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting) and UNCTAD (United Nations Conference on Trade and Development), refer to established norms and guidelines regarding the way companies and organisations report on their progress and activities in relation to the United Nations Sustainable Development Goals (SDGs).
These standards set out the requirements for how companies should provide relevant information on their economic, social and environmental impacts, in order to make their contributions to achieving the SDGs transparent and comparable. The purpose of the SDG Reporting Standards is to ensure that companies structure their sustainability reporting in a way that reflects the integration of the SDGs into their business practices and strategies.
Our work as
auditors
The approach to our work as auditors follows a defined and clear sequence of audit criteria and interrelationships that build on each other, within a holistic and realisable SDG strategy and the respective implementation of the same. Our behaviour and moral principles follow our Code of Conduct.
That said, our audit models have some key methodological features in connection with the principles of the 2030 Agenda. Among other things, these approaches concretise the performance audits of SDG implementation.
Our approaches, analogous to the publications of the Department of Economic and Social Affairs, include:
1. Problem Definition
In the first phase, the scope of the audit includes not only the general problem definition but also the levels of investigation within the SDG hierarchies as well as their objectives and targets.
2. Conceptual Challenges
For a transparent delineation, we consider actions associated with the transition from a single agency or programme level to a government performance level.
3. Practical Considerations
In order to derive a holistic plausibility check, our analyses include the degree of coherence that shows the effects of government measures taken in certain political domains.
4. Depositing audit guidelines with the country/administration
To ensure compliance or achievement of SDG targets, we document in detail how audit and evaluation guidelines and procedures are defined and implemented by the authorities.
Our Services.
SDG Compliance Audit
We thoroughly analyse your projects and current business practices. We ensure that you are in line with the defined SDGs. We assess the environmental, social and economic impact and correlate action plans towards full SDG compliance.
Tailored evaluation of your project
Every project is unique. We customise our screening to the specific goals, challenges and context of your company/municipality. Identification of SDGs that are particularly relevant to your project.
Data analysis and reporting
Through comprehensive data collection and analysis, we ensure that our evaluations are based on sound information. Clear and understandable documentation on the SDG status of your project is produced for publication purposes.
Sustainability Consulting
We offer not only evaluation, but also valuable guidance and advice on how to integrate the SDGs into your strategic planning. You will receive support in the development and implementation of modified action plans to improve SDG performance.
Progressive Monitoring
We understand that sustainability is an ongoing process. Therefore, we offer ongoing monitoring services to ensure that your projects are aligned with the SDGs long-term.