With a reported insufficient progress toward achieving the Sustainable Development Goals (SDGs), improving knowledge on the uptake and use of SDGs within the private sector is imperative. To address this need, we examine the SDG reporting characteristics of 8500 companies using a global business and governance database. Our results show no correlation in reporting specific goals, which could impede progress toward other goals. A disconnection between corporate sustainability performances and SDG reporting is also observed, meaning companies may select and report specific SDGs arbitrarily without rooting them with actual sustainability performances. These findings question the motivation and effectiveness of current SDG reporting and call for more guidance on SDG indicator selection and performance assessment. Looking ahead, SDG communication practices are anticipated to change due to the advent of new corporate sustainability reporting regulations. We therefore call for continuous monitoring of SDG adoption, uptake, and communication in businesses.

中文翻译：

---

可持续发展目标的商业报告：全球趋势和影响

据报道，在实现可持续发展目标 (SDG) 方面进展不足，因此提高私营部门对可持续发展目标的吸收和使用的了解势在必行。为了满足这一需求，我们使用全球业务和治理数据库检查了 8500 家公司的可持续发展目标报告特征。我们的结果显示报告具体目标没有相关性，这可能会阻碍其他目标的进展。还观察到企业可持续发展绩效与可持续发展目标报告之间存在脱节，这意味着企业可以任意选择和报告特定的可持续发展目标，而不将其植根于实际的可持续发展绩效。这些发现质疑当前可持续发展目标报告的动机和有效性，并呼吁对可持续发展目标指标选择和绩效评估提供更多指导。展望未来，由于新的企业可持续发展报告法规的出现，可持续发展目标的沟通实践预计将发生变化。因此，我们呼吁持续监控可持续发展目标在企业中的采用、吸收和沟通。