UN Sustainable Development Goals Alignment Methodology Document

The document is a methodology guide for evaluating corporate contributions to the United Nations Sustainable Development Goals (SDGs). It outlines a framework designed for asset managers and asset owners to assess and report on sustainable portfolios. The methodology encompasses a comprehensive analysis of both revenue and operational practices of companies, facilitating a structured approach to benchmark and disclose SDG alignment. It includes a global norms screen to evaluate corporate conduct against recognized international standards. The assessment categorizes companies as aligned, neutral, or misaligned based on their net revenue alignment and operational performance across various indicators. The document details the analytical framework, including the assessment approach, data sourcing, and quality considerations, as well as the governance of the methodology. It aims to provide a transparent and consistent evaluation of companies' contributions to sustainable development, enabling informed decision-making for investors and stakeholders.