ICAS: The Sustainable Development Goals, integrated thinking and the integrated report.

This report, written by Professor Carol Adams, offers a conceptual underpinning for integrating the Sustainable Development Goals (SDGs) into the business model and strategy of an organization.

The report fits into the context of businesses being called upon to contribute to the SDGs and provides a framework for embedding sustainable development issues into strategy by: considering risk and opportunities presented by the external environment; and acknowledging that creating value requires addressing associated social and environmental stewardship

Sustainable development issues, which gave rise to the SDGs, pose limitations on the availability of capitals on which businesses rely and, hence, the framework in this report is aligned with the multi-capital International <IR> Framework (IIRC, 2013).