Link your charity’s impact and sustainability reporting to the UN SDGs

The SDGs provide a globally recognised framework for measuring progress towards a better world, covering poverty, health, education, climate, equality, and more. For charities, they can help connect the charity’s activities with broader societal outcomes, and to communicate their positive impact in a structured way to funders, regulators, and other stakeholders. But transparent reporting requires thought, honesty, and a willingness to highlight both achievements and areas where the charity’s impact is negative.

Charities exist to serve public benefit, and the SDGs are a widely recognised articulation of that benefit on the global stage. By linking reporting to the SDG framework, charities can show how their work contributes to internationally agreed goals. This strengthens credibility with donors, grant makers, and partners who increasingly expect alignment with these global priorities. It also helps charities to frame their impact in a way that is accessible and comparable beyond their own sector.

Currently, only larger charitable companies fall within the scope of the UK’s Streamlined Energy and Carbon Reporting (SECR) rules, meaning they must disclose their energy use and carbon emissions in their annual reports (see SORP Information Sheet 5). For most charities this is not a statutory requirement, but the growing expectations of funders mean that all organisations should begin thinking about how they measure and report on their environmental impact.

Moreover, the new SORP draft requires organisations to address sustainability as part of their reporting, encouraging trustees “to explain in the report how the charity is responding to and managing environmental, governance and social matters”. Using the SDGs as a structure provides a well-known framework to meet these requirements in a way that is meaningful rather than mechanical.

There are 17 SDGs in total, and no charity can realistically address all of them. The first step is to identify which goals are most relevant to your mission and activities. For example, an education charity may focus primarily on SDG 4 (Quality Education) but might also contribute to SDG 5 (Gender Equality) if it works to improve access for girls, or SDG 10 (Reduced Inequalities) if it supports marginalised communities.

Equally important is recognising potential negative impacts. A charity delivering overseas aid may advance SDG 1 (No Poverty) but could unintentionally undermine SDG 13 (Climate Action) if its operations rely on carbon-intensive logistics. A health charity may improve SDG 3 (Good Health and Wellbeing) but contribute to waste management issues that conflict with SDG 12 (Responsible Consumption and Production). Acknowledging these trade-offs does not weaken your report but demonstrates accountability and integrity.

Aligning with the SDGs is not just re-framing existing programmes but involves explaining how the charity’s activities contribute to achieving the targets of the relevant goal in the charity’s annual report. Start by clearly stating which SDGs the charity contributes to and explain, with evidence, how activities further these goals, highlighting outputs (numbers trained, communities supported) as well as outcomes and longer-term impact of initiatives (changes in wellbeing, reductions in inequality). The draft SORP encourages the use of both quantitative performance indicators and impact stories to illustrate how charities deliver against their mission.

Alongside positive impacts, charities should openly discuss challenges and negative externalities. For instance, you might report that a housing project improves SDG 11 (Sustainable Cities and Communities) but also acknowledge the environmental footprint of construction. Being transparent about these trade-offs builds trust with stakeholders and provides a stronger platform for future improvement.

Visuals and data can also help readers to understand the positive and negative impacts across relevant SDGs and can make the report more engaging.

So how can charities begin to align their sustainability reporting with the SDGs under the new SORP?

1. Map your mission to the SDGs. Identify those Sustainable Development Goals that are most central to your charity’s work.
2. Gather evidence. Collect both quantitative data and qualitative stories that demonstrate how your work contributes to these goals.
3. Consider negative impacts. Ask hard questions about where your operations may conflict with other SDGs, and be ready to acknowledge this openly.
4. Integrate into the annual report. Structure the sustainability section around the chosen SDGs, using them as a narrative framework.
5. Set future intentions. Don’t just report on the past year; explain how you plan to deepen positive contributions and mitigate negatives.

Sustainability reporting is not about perfection but about progress. The UN SDGs give charities a shared language to express their impact in ways that resonate with funders, employees, and policymakers alike. As the new SORP embeds sustainability more firmly into reporting expectations, charities that embrace this approach will not only meet compliance requirements but also strengthen their credibility and case for support.

By aligning with the SDGs, charities can demonstrate that their mission is part of a bigger picture. More importantly, they can show that they are willing to look honestly at both the positive and negative impacts of their work. Transparency builds trust and furthers the very goals we all want to achieve.

• Find out more about the UN SDGs