What are the Sustainable Development Goals?

/in , /by

The Sustainable Development Goals, often called SDGs or Global Goals, are a set of 17 broad objectives agreed by all United Nations member states in 2015 as part of the 2030 Agenda for Sustainable Development. They form a shared plan to achieve peace and prosperity for people and the planet by tackling issues like poverty, inequality, and climate change in an integrated way.

At their core, the SDGs aim to end extreme poverty and hunger while ensuring that development is socially inclusive and environmentally sustainable. This means that economic growth should improve people’s lives, reduce inequalities, and protect natural systems rather than damage them.

There are 17 Sustainable Development Goals, each with a concise title such as No Poverty, Zero Hunger, Quality Education, Gender Equality, and Climate Action. Together they cover social issues, economic development, environmental protection, and the institutions and partnerships needed to support progress.

Each goal is supported by more detailed targets and indicators that make the agenda measurable and practical. In total there are 169 targets and many more indicators, which help countries track progress on specific issues like child mortality, access to clean water, or renewable energy use.

The SDGs build on an earlier framework called the Millennium Development Goals, which guided global development efforts from 2000 to 2015. While the MDGs focused mainly on poverty and basic human needs in developing countries, the SDGs are broader and apply to all countries, rich and poor.

An important idea behind the SDGs is that the challenges they address are interconnected and must be tackled together. For example, reducing poverty depends on good health, education, decent jobs, and a stable climate, while climate action in turn affects food security and life on land and below water.

The goals also reflect three key dimensions of sustainable development: economic, social, and environmental. Economic goals focus on decent work and growth; social goals address things like health, education, and equality; and environmental goals address climate, oceans, and ecosystems.

Many of the goals highlight the need to “leave no one behind,” meaning that progress should reach the poorest and most vulnerable people first. This includes reducing inequalities within and between countries, promoting gender equality, and expanding access to basic services for all.

The SDGs are meant to guide action not only by governments but also by businesses, civil society, and local communities. They provide a common language and framework for designing policies, investments, and projects that contribute to a more just and sustainable world.

Ultimately, the Sustainable Development Goals represent a global commitment to transform how societies develop by 2030. They seek to ensure that today’s development meets human needs and aspirations without undermining the environment or the prospects of future generations.

As of early 2026, the world is not on track to fully achieve the Sustainable Development Goals (SDGs) by 2030, despite important gains in many areas. The most recent global stocktake shows that only a minority of SDG targets are on track, with many stagnating or going backwards, especially after the combined shocks of the pandemic, climate impacts, and conflicts.

A 2025 assessment of SDG indicators found that around 18% of assessed targets have been met or are on track, about 48% show only moderate or marginal progress, roughly 17% are stagnating, and about 18% are regressing. This means that, with just a few years left to 2030, most targets require a major acceleration if they are to be reached.

On the positive side, there have been notable improvements in areas such as access to education, maternal and child health, and the fight against infectious diseases like HIV and malaria. Digital connectivity has expanded, helping to bridge parts of the digital divide, and access to electricity has continued to grow worldwide.​

Progress on energy is one of the clearer success stories: renewable energy has become the fastest‑growing source of power globally, and 45 countries have already achieved universal access to electricity. These trends support SDG 7 (Affordable and Clean Energy) and contribute to climate and development objectives at the same time.

However, food security and nutrition have suffered major setbacks, and SDG 2 (Zero Hunger) is among the goals most off track. Conflicts, climate shocks, and economic disruptions have increased the number of people facing hunger or food insecurity in many regions.

Environmental and climate‑related goals such as SDG 13 (Climate Action), SDG 14 (Life Below Water), and SDG 15 (Life on Land) also show serious gaps. Deforestation has slowed somewhat, but about 10 million hectares of forest were still lost each year between 2015 and 2020, implying it could take decades to halt forest loss at the current pace.

Social goals present a mixed picture: youth literacy and school participation have improved in regions like sub‑Saharan Africa and Central and South Asia, supporting SDG 4 (Quality Education). Gender representation in national parliaments has increased to just over a quarter of seats held by women, advancing SDG 5 (Gender Equality), but progress has been slowing.​

At the same time, SDG 8 (Decent Work and Economic Growth) faces headwinds from slow, unequal recovery and structural challenges in labor markets. Responsible consumption and production (SDG 12) remain problematic: global domestic material consumption rose by about 23% between 2015 and 2022, showing that economies are still heavily resource intensive.

Peace, justice, and strong institutions (SDG 16) are under severe strain, with conflict‑related deaths remaining high and surging in some regions. In 2024, at least one person died every 12 minutes due to armed conflict, and the number of women and children killed in conflicts rose dramatically in 2023–24, driven largely by the war in Gaza.

Looking ahead from 2026, UN assessments emphasize that achieving the SDGs will require rapid action in a few priority areas: transforming food systems, expanding sustainable energy access, accelerating digital transformation, strengthening education, creating decent jobs and social protection, and protecting climate and biodiversity. They also stress the need for more financing, stronger international cooperation, and better policy coherence so that national plans and investments align with SDG targets in the final years to 2030.

Greenwashing vs. Greenhushing: The Importance of Clear and Responsible Communication

/in , /by

Companies communicate with different stakeholders, adapting messages for different purposes: from aspirational messages that reflect the vision of the future, to sales strategies or community involvement initiatives. Communication varies depending on the target audience, whether it’s to inspire, attract consumers, involve the community or align internal stakeholders. With sustainability becoming a “sexy” and attractive topic, many organizations are integrating their long-term goals, achievements and aspirations into communications aimed at customers and investors, in order to influence decisions such as investments and acquisitions.

However, the problem arises when these messages, assumed to be true by stakeholders, are only partially true, distorted or lack verifiable elements. When decisions are made on the basis of false or misleading information, companies enter the dangerous territory of greenwashing.

 

What is Greenwashing?

Greenwashing occurs when a company communicates messages or information about sustainability that are misleading, exaggerated or false, with the aim of appearing more sustainable than it actually is. This includes environmental or social impact statements that cannot be verified, that omit critical information or that lead consumers, investors or other stakeholders to make decisions based on incorrect perceptions.

In the European Union, greenwashing is regulated by various standards and legal initiatives. In particular, Regulation (EU) 2019/2088, known as the Sustainable Finance Disclosure Regulation (SFDR), establishes requirements for financial companies to transparently communicate their ESG commitments. In addition, the Unfair Commercial Practices Directive (Directive 2005/29/EC) reinforces the ban on misleading commercial practices, including false or unverifiable environmental claims. Recently, the EU has launched initiatives to ensure that environmental claims made on packaging or in marketing communications are supported by concrete and auditable data.

 

What is Greenhushing?

Greenhushing, on the other hand, represents a more cautious approach. Some companies, fearing failure or exposure to public scrutiny, choose to hide or minimize the communication of their sustainability initiatives until they see concrete results. In this case, companies prefer to wait until they have indisputable proof before sharing information about their efforts. While this approach may seem safe, it can lead to a lack of transparency and make it difficult to build trust with stakeholders.

Greenhushing also deprives consumers and investors of information that could be important for purchasing or investment decisions. This lack of communication can give the perception that the company is inactive in sustainability, even when it makes significant efforts.

 

Greenwashing and Fact Checking

The main problem with greenwashing occurs when messages about sustainability are communicated as absolute truths, without providing consumers or stakeholders with the necessary direction to check the facts. If consumers are led to believe that a product, service or company is more sustainable than it actually is, based on partial or misleading information, they are being misled. This not only damages trust, but can also have legal consequences, given the increased regulation around environmental claims.

What often happens is that companies, when trying to convey aspirational messages, unwittingly fall into greenwashing, especially when they don’t provide concrete and verifiable elements to support their statements. For example, when communicating an ambitious target, such as “becoming carbon neutral by 2030”, it is essential to include verifiable details, such as concrete action plans, measurement methodologies and periodic progress reports.

 

A Clear and Responsible Strategy

To avoid falling into greenwashing or greenhushing practices, companies need a robust and responsible communication strategy. This strategy must ensure that all sustainability-related messages are clear, precise and verifiable. Long-term aspirational goals are important, but they must be accompanied by concrete and transparent plans, allowing stakeholders to monitor progress.

Communication must also be balanced: don’t exaggerate achievements or promise unrealistic results (to avoid greenwashing), but also don’t omit ongoing efforts (to avoid greenhousing). Transparency and responsibility are the key to building trust and credibility in an era where consumers and investors are increasingly aware of the environmental and social impact of companies.

Data and Transparency

To avoid falling into greenwashing or greenhushing practices, companies need a robust and responsible communication strategy. This strategy must ensure that all sustainability-related messages are clear, precise and verifiable. Long-term aspirational goals are important, but they must be accompanied by concrete and transparent plans, allowing stakeholders to monitor progress.

For any statement about sustainability to be credible, it is essential that companies collect, monitor and organize solid, verifiable data. The ability to back up statements with factual evidence is what distinguishes responsible communication from deceptive practice. Without reliable data, even the best-intentioned commitments can be called into question.

In addition to internal monitoring, it is essential to simplify the collection and processing of data throughout the value chain. Indirect emissions, resource consumption by suppliers and logistical impacts are all part of the sustainability profile. Automating and standardizing these processes allows for consistency, transparency and alignment with the standards in force.

Finally, collecting data is not enough – it needs to be communicated in a clear, adapted and relevant way to each audience. Investors are looking for evidence of risk mitigation; consumers value responsible practices; regulators demand compliance. By communicating transparently and strategically, companies build trust and position themselves as leaders in a market that is increasingly attentive to sustainability.

 

Ready to take the next step?

schedule free sessionSchedule a free session with our team and discover how TSN can simplify the entire process of collecting and processing sustainability data – from internal operations to the value chain.

We show you how to communicate results effectively to different stakeholders, in multiple languages and in line with the main international standards and frameworks. Transparency, efficiency and credibility, all in one place.

Understanding Greenhouse Gases & Carbon Footprint

/in , /by

carbon footprintUnderstanding Greenhouse Gases & Carbon Footprint

Greenhouse gases (GHGs) are the invisible hand behind Earth’s natural “greenhouse effect,” a process that traps heat from the sun and keeps our planet comfortably warm. Without these gases, which include carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), and fluorinated compounds, average temperatures would plunge to levels unable to support the rich tapestry of life we see today. Yet over the past centuries, human activities such as burning coal, oil, and gas; clearing forests; and intensifying agricultural practices have driven atmospheric concentrations of these gases well beyond pre-industrial levels. The result is an enhanced greenhouse effect, one that is heating the planet at an unprecedented rate and creating the climate challenges we face today.

When we talk about our carbon footprint, we’re referring to the total volume of greenhouse gases produced, directly and indirectly, by our actions—whether that’s the fuel burned by the company vehicles in your fleet, the electricity that powers your factory, or the embodied emissions of the materials you purchase. Expressed in tons of CO₂ equivalent (tCO₂e), the carbon footprint offers a clear, quantitative way to understand and eventually reduce our contribution to global warming.

To bring order to the complex web of emissions sources, the Greenhouse Gas Protocol—widely regarded as the gold standard in corporate accounting—divides emissions into three “scopes.” Scope 1 covers all direct emissions from operations you own or control, such as on-site fuel combustion, company cars, and refrigeration leaks. Scope 2 captures indirect emissions from the generation of purchased electricity, steam, heating, or cooling that you consume. Finally, Scope 3 encompasses the vast universe of other indirect emissions—those that are a consequence of your activities but occur in sources you neither own nor directly control.

Scope 3 is by far the most intricate and often the largest category, accounting in many cases for more than 70 percent of a company’s total footprint. It stretches both upstream and downstream in your value chain. Upstream emissions originate from the production of the goods and services you purchase—everything from the raw-material extraction and manufacturing of your inputs to the transport delivering them to your doors. Downstream emissions arise once your products leave the factory; they include the energy your customers consume when using your goods, the emissions embedded in distribution to retail outlets, and even the carbon released at end-of-life when products are scrapped or recycled. In essence, Scope 3 demands that businesses look beyond the fence line, tracing every ton of steel and every kilowatt-hour of electricity back through the supply chain and forward into product use and disposal.

Why should companies expend the considerable time and resources required to measure Scope 3 emissions? First, it shines a light on the true hotspots of your footprint—those hidden, upstream processes where the majority of your embodied emissions may lie. With this intelligence, you can target high-impact interventions, whether that means redesigning products to require less carbon-intensive materials, negotiating with suppliers to switch to renewable energy, or innovating new business models such as product-as-a-service. Second, as governments worldwide tighten climate regulations and investors demand full value-chain transparency, robust Scope 3 data become essential both for compliance and for maintaining stakeholder trust. Companies with credible, science-based targets backed by thorough accounting are more likely to win green procurement contracts, secure sustainable financing, and build enduring brand reputations. Finally, supply-chain optimization and efficiency improvements often go hand-in-hand: reducing waste, streamlining logistics, and improving material yields can all lower emissions and operating costs in tandem.

At the heart of Scope 3 lies the supply chain. Each tier of suppliers—from your direct, tier-1 vendors all the way back to raw-material extractors—contributes embedded emissions to your purchased goods and services. Mapping this network and collecting primary data from tier-1 and tier-2 partners empowers you to engage suppliers in decarbonization efforts, set low-carbon procurement policies, and co-innovate sustainable solutions. Whether it’s sourcing recycled materials, supporting farmers in adopting regenerative agriculture, or helping manufacturers transition to electric furnaces, your supply-chain strategy is the lever that pulls upstream emissions downward.

Beyond carbon, water is another critical resource whose use—and scarcity—carries both environmental and business risk. Many organizations now calculate a water footprint, quantifying the freshwater withdrawn and consumed across their operations and supply chains. Direct water use on-site may involve cooling systems, sanitation, or irrigation, while indirect water use spans the crops, energy, and materials your suppliers rely on. By analyzing water alongside greenhouse-gas emissions, companies can identify overlapping hotspots—perhaps intensive irrigation in cotton farming or water-cooled power plants—and design integrated interventions that slash both carbon and water intensity.

We understand that tackling these complex challenges can feel daunting. That’s why we are offering you a free, no-obligation consultancy session with our team of sustainability experts. In this session, we will conduct a preliminary gap analysis of your current emissions and water-use reporting, pinpoint your top three hotspots, and outline actionable strategies to engage suppliers, optimize operations, and set robust, science-based targets. Together, we will chart a pragmatic pathway toward net-zero emissions and resilient, resource-efficient operations.

What is VSME ESRS and how can it help your company?

/in , /by

The VSME ESRS (Voluntary Sustainabilitwhat vsme esrs is and how it can help your company y Reporting Standards for SMEs), developed by EFRAG (European Financial Reporting Advisory Group), is a voluntary sustainability reporting model designed specifically for small and medium-sized enterprises (SMEs) and although it is not compulsory, it is a good exercise in preparing for future regulations.

This standard offers a simplified approach for smaller companies to report environmental, social and governance (ESG) information in a structured way and in line with European requirements, such as the CSRD (Corporate Sustainability Reporting Directive). Embora o VSME ESRS seja voluntário, ele pode ser adotado por PMEs que queiram iniciar o processo de compliance ou responder a solicitações de clientes e parceiros na cadeia de valor. Para muitas PMEs, a sustentabilidade ainda é um desafio, pois não possuem estratégias nem processos claramente definidos para lidar com as exigências regulamentares e do mercado. Isso pode dificultar o atendimento de pedidos de clientes que necessitam de informações relacionadas à cadeia de valor ou a preparação para regulamentações futuras. O VSME ESRS surge como uma ferramenta prática para preencher esta lacuna, permitindo que as empresas comecem a estruturar a recolha e reporte de dados ESG, mesmo sem uma base robusta já estabelecida. O VSME ESRS cobre os principais âmbitos da sustentabilidade: impacto ambiental, condições sociais e práticas de governança. Algumas métricas e exemplos de KPIs (Indicadores Chave de Desempenho) relevantes incluem: Ambiental:

  1. GHG (Greenhouse Gas) Emissions – Tons of CO₂ equivalent emitted directly and indirectly.
  2. Renewable Energy Consumption – Percentage of energy used that comes from renewable sources.
  3. Waste Management – Percentage of waste recycled versus sent to landfill.
  4. Water Consumption – Total amount of water consumed in cubic meters.
  5. Impact on Biodiversity – Number of initiatives to protect biodiversity in areas impacted by the company.

Social:

  1. Gender Diversity – Percentage of women in leadership positions and in the total workforce.
  2. Employee training – Average hours of training per employee per year.
  3. Talent Retention Rate – Percentage of employees who stay with the company for more than one year.
  4. Safety at Work – Number of incidents or accidents per million hours worked.
  5. Community Impact – Investments in community initiatives, such as local partnerships or donations.

Governance:

  1. Presence of a Code of Ethics – Existence of formal ethics and compliance policies.
  2. Percentage of Risk Policies Implemented – Number of active risk management policies.
  3. Regulatory Compliance – Number of regulatory violations or sanctions received.
  4. Transparency in Remuneration – Publication of remuneration criteria for executives and employees.
  5. Percentage of Independence of the Board of Directors – Percentage of independent members on the board.

The VSME ESRS not only facilitates reporting, it also serves as a starting point for implementing a sustainability strategy. By adopting this model, SMEs can begin to establish internal processes to collect and analyze ESG data, identify priority areas for improvement and align themselves with the expectations of stakeholders and regulators. It’s a practical tool for evolving gradually, without the need for an immediate transformation. Another important benefit of the VSME ESRS is that it can be used as a communication tool with customers who need information about the value chain. Many large companies covered by the CSRD require their suppliers to provide ESG data. VSME ESRS helps SMEs to provide this information in a structured way and in line with recognized standards, strengthening business relationships and creating opportunities for collaboration. The VSME ESRS is a simplified model that allows SMEs to take the first steps on the sustainability and compliance journey, whether to meet direct or indirect legal obligations or to position themselves more strategically in the market. Adopting this standard is an opportunity to start structuring processes, gain experience in ESG reporting and meet the expectations of customers and partners, preparing for a future where sustainability will be increasingly central to business success.

Originally published on: https://sustentix.sapo.pt/o-que-e-o-vsme-esrs-e-como-pode-ajudar-a-sua-empresa/