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https://www.jstor.org/stable/pdf/26188797.pdf?

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making sense of the SDGs seems like a difficult task. The 17 target goals are double the previous 9
MDGs. The 169 sub-goals cover a wide range of issues and fields.

The Form of the SDGs as a Policy Document: • Interpretive analysis of the SDGs as a policy document
and an attempt at an “actionable” plan

. The identification of categories as goals makes sense if the goals were understandable within the
context of overall objectives. If the overall purpose of the SDGs were actually to promote “sustainable
development” to achieve the objectives of specific treaties or declarations under international law, such
as the Rio Declaration on Environment and Development (U.N. Conference on Environment and
Development, 1992), they could potentially be written so as to target the systematic process or balance
of sustainability

Although the U.N. made it clear that the SDGs were to be accomplished at the national and regional
level to pay attention to different “national realities, capacities and levels of development and
respecting national policies and priorities”, the only measure they have offered for the science and logic
of sustainability is in fact the goal of the international financial system (GDP) that has nothing to do with
sustainability. The problem of the SDG agenda in a nutshell is that it offers no “strategic” advice or
integrated, systematic set of measures and goals, nor even guidance as to the level of application
(country, community, or cultures) or beneficiaries. Even though the SDGs are described as “indivisible
and interlinked” (UN, 2015, p. 32), there is no strategy of integrated development and no benchmark of
human or global progress, nor reference to specific international treaties and objectives

Sustainable Development Test

The scoring indicator used for the MDGs and SDGs in the area of sustainable development is based on
the scientific standard for sustainability that can be found in every basic textbook on sustainability; the
“IPAT” equation that balances production and consumption over the long-term

From Promise to Reality: Does business really care about the SDG’s

It is becoming increasingly clear just how important a role environmental and social responsibility will
play in the future of all organisations. Acting responsibly is no longer a choice. It is a business imperative
that will impact how you power your operations, source raw materials, innovate new products and
protect your supply chain against extreme weather and natural disasters. Your decisions will affect the
wellbeing of your employees and influence whether they want to work for you. Perhaps most
important, your approach to how you run and build your business will be judged by a new generation of
consumers who expect sustainable and ethical behaviour.
https://www.pwc.com/gx/en/sustainability/SDG/sdg-reporting-2018.pdf

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