CORPORATE LAW MAPPING WITH SDGs IN INDIA

INTRODUCTION
The SDGs have the potential to provide a framework for mobilizing companies to invest in
sustainable development in an ongoing and scalable way, while also pursuing their own business
interests. Since the UN’s Sustainable Development Goals have to be implemented by 2030, it
requires immense effort not only from the government but also from businesses. The Indian
Government is already using SDGs as a roadmap for formulating national policies and
regulations. It is incumbent upon corporations to complement these actions.i
Ever since the SDGs were appointed in 2015 by India, An extensive mapping of the SDG targets
with the schemes and programs that the government of India engages in has been developed to
record their interlinkages. For each organization and according to the specific goal and expertise,
examples of concrete projects and contact information are provided as well.
SDG reporting refers to the act of publishing and disseminating data and statistics on the SDG
indicators for key stakeholders, including UN custodian agencies, government policymakers,
businesses, non-governmental organizations (NGOs) and research institutions, and the general
public.
Reporting of SDGs is a three-step process:
1. develop priority SDG targets;
2. measure and analyze; and,
3. Report, integrate and implement change.
The reporting of SDGs in India is in its nascent stage and often companies are linking their
existing program to SDGs. This may detract them from making the best use of the SDG program.
But companies don’t seem to make specific efforts in developing new programs to address the
most relevant goal for their business. Companies are using the same process that they used to
develop materiality matrix for developing their plan to incorporate SDGs into their business.
WAY OF MAPPING
The UN Office at Geneva has mapped out the expertise on the Sustainable Development
Goals (SDGs) found across international organizations, NGOs and other institutions based in
Geneva. With the mapping, you can explore each SDG individually to see which organization
covers which types of expertise for each goal. With the filter functionality, you can quickly
search specific goals, targets, expertise and organizations. For each organization and according
to the specific goal and expertise, examples of concrete projects and contact information are
provided as well.ii Here, each color represents different targets or goals of SDGs. Mapping can
be done in many ways but the most preferred type is mapping on Excel sheet.iii
For example, SDG mapping document released by NITI AAYOG in 2018 has 6 columns
heading Goal number, SDG description, SDG Target, Other SDGs linkages, Ongoing related
Schemes, Concerned ministries and departments.iv In a case study of listed 119 NBFCs in India,
the mapping was done of CSR activities and respective SDGs by seeing their activities from
2013-17.v

CORPORATES MAPPING IN INDIA

A study of 218 companies by IIM Udaipur and Futurescape indicates that the companies are
gradually incorporating SDGs into their responsible business actions. Around 35% companies at
the aggregate level reported that they may map their goals with SDGs, but only 30% shared their
mapping.
Of the 218 companies, 60 companies have mapped their responsible business actions to SDGs.
Nine of the top 10 companies mapped their goals with SDGs. The leading sectors are IT,
Telecom and Energy where majority companies have mapped. The laggards are Financials and
Other Industrials.
On average, companies map 11 SDGs with a low of 1 to a maximum of 17. Of the companies
that mapped their SDG goals, a whopping 51 (85%) were in the private sector and 53 (71%)
were manufacturing companies. This clearly establishes that private companies are leading in the
focus on SDG implementation.
In terms of focus, the SDG 4 (quality education), SDG 8 (decent work), SDG 5 (gender
equality), SDG 13 (climate action), SDG 6 (clean water and sanitation) occupy the top position.
On the other hand, SDG 16 (peace, justice etc.) and SDG 14 (life below water) were mapped by
less than 45% companies.vi
In terms of implementation, if a group looks at SDGs as a guiding light, then it becomes easier
for member-companies to adopt SDGs. We observe this at the Tata Group. Dr Mukund Rajan,
Chairman of the Tata Global Sustainability Council says in the report ‘Responsible Business
Rankings’, “The SDG roadmap will help guide, shape, implement, monitor and report company-
wide initiatives, providing the business case for staying invested in sustainable development for
the long term.”vii
Existing programs too can be linked to SDGs. Ambuja Cement maps its water actions to SDG 6
(clean water and sanitation), SDG 11 (sustainable cities and communities) and SDG 12
(Responsible consumption and production).viii
The company constructs water harvesting structures in Kodinar, Gujarat which is a drought-
prone area with a major issue of water salinity. It constructed the first check dam (in 1993) in
Kodinar. Water-harvesting and groundwater recharging structures were set up to improve water
availability to farmers in the area.
As a part of this initiative, Ambuja engaged extensively in awareness creation on water-efficient
agriculture through micro-irrigation (12,042 acres) using sprinkler and drip irrigation. The
project has had a significant impact in the region resulting in the reduction of water scarcity,
helping the community and farmers, in particular, to carry out agriculture.
Some companies link their SDGs to their branding efforts. For instance, GAIL maps its Hawa
Badlo (change the air) program to SDGs 7, 11 and 15. GAIL supports the Hawa Badlo initiative
which aims to motivate people to commit towards air-friendly habits like switching to
CNG/electric vehicles, carpooling, and use of public transport.ix
Apart from being a corporate campaign, it is also a step towards inclusive action by creating
awareness drive to inculcate behavioral changes in the citizens so as to replicate the same on a
larger level and hence, bring a significant alteration to the air quality index. The Hawa Badlo
campaign resulted in creating awareness amongst large masses across the nation.x
SDGs MAPPING BY GOVERNMENT OF INDIA
In INDIA, all the power has been vested in NITI AAYOG to do all the work regarding mapping of the
ministries for goals and targets.xi

The SDG India Index Baseline report was launched in 2018 to track the progress of all the States and UTs
on a set of 62 Priority Indicators, measuring their progress on the outcomes of the interventions and
schemes of the Government of India. The report focuses on 13 out of 17 SDGs (leaving out SDGs 12, 13,
14 and 17).

A national dashboard has been developed to present the SDG India Index 2018 analysis and shows the
progress of the states and UTs against the goals and targets.

With the assistance of the Ministry of Statistics and Program Implementation (MoSPI) a National
Indicator Framework (NIF) has been developed in consultation with Ministries and States/UTs. MoSPI
has also been leading discussions at the global level on the indicator framework for the SDGs. xii

India’s position in SDG index 2020 is 7th.

i
https://thecsrjournal.in/tag/united-nations/
ii
https://www.sdgmapping.ch/#:~:text=The%20UN%20Office%20at%20Geneva,other%20institutions%20based%20in
%20Geneva.&text=With%20the%20mapping%2C%20you%20can,of%20expertise%20for%20each%20goal.
iii
https://www.icmagroup.org/sustainable-finance/the-principles-guidelines-and-handbooks/mapping-to-the-sustainable-
development-goals/
iv
https://www.niti.gov.in/sites/default/files/2019-01/SDGMapping-Document-NITI_0.pdf
v
Panwar Shiv Shankar, 2012/12/20 , “MAPPING CORPORATE SOCIAL RESPONSIBILITY & UN’S SUSTAINABLE DEVELOPMENT
GOALS: A CASE STUDY OF LISTED INDIAN NBFC’S”, ResearchGate, 10 ,
https://www.researchgate.net/publication/343140514_MAPPING_CORPORATE_SOCIAL_RESPONSIBILITY_UN'S_SUSTAINA
BLE_DEVELOPMENT_GOALS_A_CASE_STUDY_OF_LISTED_INDIAN_NBFC'S/citation/download
vi
https://thecsrjournal.in/tag/sdgs/
vii
https://thecsrjournal.in/tag/tata/
viii
https://thecsrjournal.in/tag/ambuja-cement/
ix
https://thecsrjournal.in/tag/gail/
x
https://thecsrjournal.in/csr-indias-top-companies-sdgs/
xi
https://www.niti.gov.in/mapping-ministries-goals-and-targets
xii
https://sdghub.com/india-cii/