Ey CGF Top of Mind Report June 2022

The path to 2030:
Delivering a
sustainable future
Foreword
Today the world finds itself halfway through an ambitious journey to reach the Sustainable Development
Goals (SDGs) outlined by the United Nations in 2015. The 17 goals have provided a framework for all of
humanity to unite behind by bringing governments, organizations and companies together to deliver a
better, more sustainable future.
However, a lot has happened in the last seven years. The world has experienced an unprecedented
pandemic, supply chains have seen significant disruption, inflation has hit new highs, and geopolitical
tensions have escalated into armed conflict. Factors like these are creating a perfect storm that threatens
to derail the momentum that has been building. This cannot be allowed to happen. As the 2030 deadline
approaches, we must instead accelerate and scale our activities to ensure that the goals can be met.
Each of the 17 goals is crucial, but what is fundamental to all of them is Goal 17: Partnerships for the
Goals. It is here where The Consumer Goods Forum (CGF) can deliver the greatest impact, by leveraging
the capabilities of its 400 members across 70 countries to collaborate and collectively build solutions for
the systemic challenges we face.
By convening eight Coalitions of Action, the CGF is now working to mobilize its membership to deliver a
material impact against 15 Sustainable Development Goals mapped to them. But there is scope to go even
further by sharing best practices, setting standards of measurement, and fostering cooperation between
members in a non-competitive environment. For its part, the global EY organization is also supporting
collaboration through its association with the S30 forum, launched by The Prince of Wales’s Sustainable
Markets Initiative to bring together over 30 leading Chief Sustainability Officers with the aim of supporting
business action on sustainability.
It is in the spirit of collaboration that this report came about. By developing insights from interviews with
executive leaders of prominent CGF members, we can explore how they see the SDGs halfway through
their journey. What goals do they most strongly align with? Where do they see challenges within the
framework? And, going forward, where do they see the most opportunity to have a material impact? Key
to delivering this impact will be the role that organizations like the CGF can play in using collaboration to
build the scale and impact required.
Thank you for reading. We hope you find this report informative and illuminating, and remember, by acting
together today, we can collectively shape tomorrow.
Kristina Rogers Wai-Chan Chan

EY Global Consumer Leader Managing Director,
The Consumer Goods Forum
The path to 2030: Delivering a sustainable future | B

Introduction: Imagining a sustainable future
The Sustainable Development Goals and The Consumer Goods Forum
For those with sustainability anywhere on their corporate agenda

it is already difficult to imagine a world without the United Nations
Sustainable Development Goals (SDGs). The 17 goals — underpinned by
169 targets — create a holistic framework that directs the sustainability
efforts of governments, NGOs and companies. In today’s world of net
zero and science-based targets, the absence of clear sustainability
goals appears alien.
“
The SDGs have galvanized
global action on some of the
But in the context of the long history of social and environmental
change, the SDGs are relatively new. It’s been two centuries since
French mathematician Jean-Baptiste Joseph Fourier proposed that
the Earth’s atmosphere could trap heat, and over a century since
most important issues facing “the greenhouse effect” was first coined by Swedish meteorologist
Nils Gustaf Ekholm. It’s over 150 years since slavery was abolished
the world today. In bringing in the United States, and around 130 years since Otto von Bismarck
together governments, civil established the first welfare state in a modern industrial society to
society, and the private sector address inequality and reduce poverty.
it has enabled alignment of Unanimously adopted by UN Members in 2015 and launched at the
action and resources towards start of 2016, the SDGs are approaching the halfway point of a 15-
year journey that seeks to resolve issues that have come to light over
addressing those challenges.
decades and centuries. Furthermore, as if the scale of the challenge
Roy Bagattini was not already enough, this journey has been disrupted by a global
pandemic, and significant economic and political disruption. In 2020,
Group CEO of Woolworths Holdings
US-based NGO the Social Progress Index estimated that the SDGs may
not be realized until 2082, with COVID-19 potentially setting them
back to 2092.
However, far from derailing the delivery of SDGs, recent setbacks

present an opportunity to create new impetus. Collective action from
different groups of stakeholders could galvanize efforts to accelerate
progress and build the scale needed for tangible change.
The SDGs have created a focal point that different parties can
align around, by building common frameworks, governance, and
measurement tools. Applying the SDGs as a guiding principle within
a collective effort enables stakeholders to benchmark progress, offer
support and share best practices.
01 | The path to 2030: Delivering a sustainable future

The convening power of organizations like CGF will be drive better social and environmental outcomes. Still an
crucial in building the alliances between companies, even higher proportion, 67%, see the need for companies
organizations, governments and ultimately consumers to take leadership, with 72% believing that governments
necessary to meet the ambitious goals that have been should bear this responsibility. As Noel Keeley, CEO of
set. According to the May 2021 edition of the EY Future Musgrave Group, puts it, “The next generation will vote with
Consumer Index, a regular global survey of almost 18,000 their feet, they won’t do business with companies they don’t
people, 54% of consumers see a need for themselves to feel are operating in a sustainable way.”
Source: Communications materials — United Nations Sustainable Development
About this report

This report was written by the EY Global Consumer practice in conjunction with The Consumer Goods Forum to
assess the progress that’s been made in achieving the SDGs today, at the halfway point in the journey to 2030.
The report investigates companies’ strategies to achieve the goals and which goals they align with the most. It also
looks at the role that organizations like the CGF can play in helping to accelerate collaboration and change through
its coalitions of action and other initiatives.
The EY Global Consumer practice and the CGF conducted interviews with 13 leaders of CGF member companies
representing a cross-section of the total CGF membership. The interviews explored CEOs’ perceptions of the SDGs
in the context of their business and the context of other initiatives and activities. We gained deep insights into how
consumer companies align their sustainability/ESG strategies within the SDG framework, the progress made to
achieve the goals, and the challenges and opportunities that lie ahead.
The qualitative interviews formed a foundational set of insights, which were augmented by additional research into
the sustainability activities of the CGF and its members, other perspectives in the wider market, and proprietary
EY research into sustainability and the SDGs (through programs such as the Future Consumer Index). This multi-
tiered approach creates a broad perspective on how the consumer companies value the SDG framework and how
the CGF can play a part in helping to deliver them. It provides examples of best practices and current strategic
priorities. It also provides recommendations for the industry to collectively drive the positive change required to
turn the goals of 2030 into reality.
The path to 2030: Delivering a sustainable future | 02

A short history of the SDGs
The United Nations Sustainable Development Goals are part of a 30-
year evolution in the UN’s actions on global sustainability. In 1992, 178
governments at the Earth Summit in Rio de Janeiro, Brazil, adopted the
Agenda 21 plan of action themed around five pillars: people, planet,
prosperity, peace, and partnership. It provided recommendations and
“
proposed actions that “should” be taken. Although some progress was made,
it was challenging to define or achieve tangible collective goals.
Business clearly has a In 2000, the UN launched eight Millennium Development Goals (MDGs),
role in helping deliver the designed specifically for developing countries. The MDGs followed a 15-
year timeline that — considering lessons learned from Agenda 21 — set
SDGs. At P&G, we have
specific targets at local, country, and global levels. Not all countries had the
mapped our Corporate capability to report on the MDG metrics, so progress could not be monitored
Citizenship efforts vs. the comprehensively, although reporting improved significantly.
SDGs and found that we By 2012, a new vision was taking shape: “Realizing the Future We Want for
are contributing to 16 of All.” The UN sought to ensure that globalization became a positive force
the 17 SDGs. Successful rooted in human rights, equality, and sustainability. This report recommended
that the next set of goals should be cautious of three dangers: overloading,
delivery of the SDGs is in being either too prescriptive or too vague, and donor-centrism. Another key
the best interests of our recommendation was the power of partnership, especially in addressing the
consumers, customers, role that the private sector plays in creating jobs, trade, wealth, sustainable
employees, shareowners processes, and equality in the workforce.
and society. Consequently, when the SDGs were being developed, the UN expanded its
perspectives beyond the member states. It also produced a tightened set of
Jon Moeller quantitative, time-bound targets, with the capability to track the commitments
President and CEO of across all 17 goals.
Procter & Gamble Launched in 2015, the SDGs were not the only international policy put into
action. The Paris Agreement on Climate Change, the Sendai Framework for
Disaster Risk Reduction, and the Addis Ababa Action Agenda on Financing for
Development were all launched at around the same time as interdependent
programs. In combination, these policies strengthen the holistic and ambitious
framework of the SDGs, which are intended to be all-encompassing, engaging
all stakeholders globally, and evolving as the world does.

Aligning for a sustainable future
A broad framework needs a targeted approach
“
We see the United Nations SDGs as providing a globally accepted
overarching roadmap for holistically addressing key global challenges.
Beneath this, we see a role for other more specific frameworks that can
help to advance action in one or more areas relevant to the SDGs.
Edmond Scanlon
CEO of Kerry Group
The SDGs are broad, comprehensive, and ambitious. They Underpinning the SDGs are 169 individual targets. Each
provide a framework on which everyone can take action — target is supported by indicators that can be used to
from governments and NGOs to companies and consumers. measure progress. The targets provide clarity, but they
The 17 holistic goals are couched in terms that everyone also increase complexity. For example, a third of the targets
understands. From the first “No Poverty” to the last lack clear metrics against which to measure progress.
“Partnerships for the Goals,” the aim of each goal is clear. Additionally, many indicators are defined at a country level,
not at a level that companies can influence.
However, there are challenges. The SDGs are
comprehensive, but given the scope of issues they cover, This means that the CGF and its members are taking a
they are also amorphous. Their objectives are well defined, more targeted approach to SDG alignment. While all 17
but they are also highly ambitious. In just 15 years, the goals are viable objectives for all consumer companies
17 goals seem intent on resolving every problem that has to consider, some create the opportunity to generate a
emerged in the history of humanity. This task is daunting more tangible and measurable impact than others. The
for anyone and raises the question of what consumer CGF aligns its Coalitions of Action with 15 SDGs. These
companies can materially act on. As Noel Keeley points coalitions map to broader CGF initiatives focused on Health
out, “The challenge with so many objectives and goals is, and Wellness, Food Safety, Sustainable Supply Chains,
ensuring there is sufficient focus to make progress on all Environmental Sustainability, and Social Sustainability. One
of them.” SDG is central to all others: “Partnerships for the Goals.”
The CGF recognizes it is crucial to bring companies
together on collective programs and initiatives that can
make a real difference.

Collaboration for Healthier Lives
Product Data
Forest Positive
Human Rights — Working to End

Forced Labour
The Consumer Goods Forum’s

Coalitions of Action
Sustainable Supply Chain Initiative
Global Food Safety Initiative
Food Waste
Plastic Waste

The approach taken by consumer companies toward the targets that are set at a country level — often pushes
SDGs is varied. Some companies adopt a wide range of companies to explore where their impact can be greatest
goals while others focus on where they can deliver most and not commit to unachievable targets. This is illustrated
effectively. Procter & Gamble, for example, contributes by the approach Kerry Group takes, which considers all
to 16 of the 17 SDGs, and has identified eight that are SDGs in areas of strategic planning but emphasize focus on
particularly relevant to map to its business. Conversely, the three goals: Zero Hunger, Good Health and Well-being, and
Ajinomoto Group focuses on just two goals but has built a Responsible Consumption and Production.
framework that tracks activities against all the SDGs.
For many, the SDGs are synonymous with environmental
How consumer companies approach the SDGs — in the sustainability, reflecting the rising prioritization of climate
context of their business — is polarized. The SDGs provide a change among consumers. This is reflected in the findings
direction for sustainability strategies to support all or most of the EY Future Consumer Index, which mapped consumer
goals. However, the difficulty in achieving these — especially perceptions of sustainability issues to specific SDGs.

Environmental issues are top of mind for consumers
“
Reducing plastic waste, living wages across our
value-chain and net-zero are the biggest — most
challenging and most inspiring — commitments that
we have. They all rely on systemic changes that the
SDGs help to deliver.
Alan Jope
CEO of Unilever
For many, the SDGs are synonymous with environmental Despite this perception, only a minority of the SDGs
sustainability, reflecting the rising prioritization of climate specifically cover climate change and the environment
change among consumers. This is reflected in the findings (Affordable and Clean Energy, Responsible Consumption
of the EY Future Consumer Index, which mapped consumer and Production, Climate Action, Life Below Water, and
perceptions of sustainability issues to specific SDGs. Life on Land). In part, this is because of increasing
environmental concern since the SDGs were developed.
Clearly, environmental issues are top of mind, with
High-profile media coverage of environmental challenges
biodiversity and climate change the top priorities. Similarly,
— dubbed “The Attenborough Effect,” after Sir David
when asked what issues they were personally concerned
Attenborough drew attention to key issues — have
about, consumers focused again on environmental issues.
sharpened consumers’ focus in areas like plastic waste and
For example, 73% of consumers are concerned about plastic
biodiversity. The discovery of a plastic bag at the bottom of
pollution, and 69% are concerned about climate change.
the Mariana Trench in 2019 may represent a landmark in
Lower proportions are concerned about wealth inequality
changing consumer perceptions and accelerating concerns
(61%) or modern-day slavery (57%).
ahead of 2030.

Sustainable Development Goals that consumers most commonly align with
EY Future Consumer Index May 2021
29% Promoting sustainable use of ecosystems

and preserving biodiversity
29% Combating climate change and its impacts
26% Affordable and clean energy
25% Clean water and sanitation
23% Good health and well-being of citizens
23% Responsible production and

consumption of goods and services
22% Ocean conservation and

protection of marine life
21% Ending hunger and achieving

sustainable agriculture
15% Ending poverty
13% Quality education for all
13% Decent work and economic growth
13% Creating sustainable

cities and communities
11% Global standards of justice,

and a commitment to peace
10% Investment in industry,

innovation and infrastructure
8% Reduced inequalities
6% Gender equality
However, the low number of environmental goals is Setting an SDG strategy is a holistic activity in which
also a consequence of the holistic approach taken by environmental gains must go hand in hand with social
the UN. The SDGs recognize the relationship between and economic gains. They must also embrace the distinct
delivering social and economic progress with the ability geographic differences in consumer priorities. For example,
to improve environmental impact. After all, the poorest the EY Future Consumer Index found that many European
communities are the most vulnerable to the negative consumers are focused on climate issues. In North America,
impacts of environmental degradation. When combined, social issues are relatively high on the consumer agenda,
healthy economies, healthy societies, and healthy while in many Asian countries, health and economic issues
people become the building blocks for a healthy planet. have a higher priority.
These interdependencies were expressed strongly by Ian
Ian McLeod highlights the need to prioritize different goals
McLeod, Group CEO of DFI Retail Group, when considering
in different places: “Consumers in Asia are inclined to regard
the tension in priorities between selling eggs from caged
sustainability issues as a priority. In emerging markets, the
chickens and free-range eggs: “A significant proportion
top priority is more around putting food on the table for
of our customers are living at or below the poverty line;
families than it is about saving the planet. When we’ve done
therefore, we continue to sell caged eggs because our
research on that and looked at where people’s main concerns
responsibility is to bring them the best food that we can at
were across our markets, the main concerns they had were
affordable prices … but I’m investing in cage-free eggs in
the economy, their health and their job security.”
order to try and reduce the price premium to try and make
sure that it’s less costly for the customer to make that Takaaki Nishii, President and CEO of the Ajinomoto Group
more responsible choice.” summarizes this more succinctly, “Economics is important; it
would be problematic if a sustainable development goal made
Many consumer companies consider these
poor people poorer.”
interdependencies when prioritizing their alignment to the
SDGs. While climate action is a priority for everyone, there
is scope to have a material impact in other areas of the
business. For example, food companies and grocery retailers
can have a significant impact on Zero Hunger. Carlos Business Avengers
Mario Giraldo Moreno, CEO of Grupo Éxito, believes it is In order to promote the need to accelerate progress
imperative to deliver nutrition as a tangible national goal: “In against specifically aligned goals some consumer
Colombia, we have 10% malnutrition in first infants. We want companies have become “Business Avengers.”
to be down to zero in 2030 in coherence with SDG 2 (Zero Business Avengers are companies that act as private
Hunger). It’s a national purpose which Éxito has imposed sector advocates for a single SDG. Each of the SDGs
with the government, but we are also involving our suppliers, has a corporate champion in the form of a Business
customers, employees; and it’s impressive because every Avenger, and CGF members are well represented
year, through our suppliers and our own resources, we are among this group. Reckitt champions Good Health and
getting to more than 70,000 children.” Well-being, with a focus on protecting people from HIV
in Africa. Unilever champions Reduced Inequalities by
working with the UK government to reach one billion
people with hygiene products, infrastructure and
education. Mars, Incorporated champions Life Below
Water through its coral restoration work.

A focus on material issues will deliver greatest impact
Most consumer goods companies and retailers focus on Protecting biodiversity has also grown in prominence,
issues that match their core business activities: health and focusing the industry on sustainable land and water use,
well-being; climate action; human and workplace rights; supply chain impact, animal welfare, and deforestation.
diversity, equity and inclusion; plastic and food waste; Biodiversity has interdependencies with a number of SDGs,
and the impact their products and supply chains have on including Clean Water and Sanitation and Life on Land.
biodiversity on land and in water. Linking these impacts across the supply chain, particularly
Scope 3 emissions, has become an area of focus, and a
To achieve this, many consumer companies chart their
pain point for most consumer companies. It is no longer
material issues, disclosing them in annual sustainability
enough for companies to meet their own carbon reduction
reports and, increasingly, in annual 10-K reports, to
goals; their suppliers must also make similar commitments
demonstrate their growing importance and provide
to achieve industry-wide goals. This makes collective action
transparency for investors, stakeholders and consumers.
imperative because what’s material to each company is also
Alignment with frameworks like the Global Reporting
material to the ecosystem they operate in and the wider
Initiative (GRI) and Sustainability Accounting Standards
communities they serve.
Board (SASB) provides sectoral guidance on the most
financially-material sustainability information. These
frameworks and the material issues that consumer
companies act on are often relevant to specific SDGs,
although they are not always formally mapped to them.
Good Health and Well-being is a material issue for all

consumer companies and impacts consumers, employees,
and people in the supply chain. Many business leaders
recognize that a healthy community is critical to their
organization’s health. Ensuring human and workplace rights
“
is particularly important to global organizations, as another
facet of health and well-being and inclusivity, to reflect the
diversity of the many communities that companies serve. There should be more effort to embed
Another shared imperative is Climate Action. Consumer the UN SDGs in existing non-financial
companies must baseline, monitor, and reduce energy frameworks like TCFD or ESG metrics.
consumption and emissions from an organization’s
operations and throughout their supply chains. Many
Today, this mapping is left to each
organizations have set science-based net-zero goals and company, and often they just pick and
are engaging with their suppliers to reduce Scope 3 choose one or two SDGs as their key
carbon emissions.
focus, rather than being more holistic.
Consumer concerns regarding plastic and food waste are From a CGF perspective, we should also
driving progress towards new business models that support
see more quantitative targets developed
a circular economy. Although achieving circularity, like
the SDGs, is an ambitious objective, it has seen a rapid and delivered by companies [that] are
acceleration in interest since the SDGs were launched. members of specific CGF coalitions. Let’s
Circular models can eliminate waste through responsible be bolder.
consumption and production, but can also contribute to
the Zero Hunger SDG, by supplying food to those in need. Malina Ngai
Cutting plastic waste will also improve Life Below Water, CEO of A.S. Watson
which is a mounting priority, with ocean plastic pollution
expected to quadruple by 2050, according to a recent
World Wildlife Fund (WWF) study.

Navigating to a sustainable future
The pace of change will never be this slow again
Time is of the essence, and the 2030 SDG deadline is affected all aspects of financing for development: the
rapidly approaching. However, only piecemeal progress global economy has experienced the worst recession in
has so far been made in turning the global SDGs into 90 years, with the most vulnerable segments of societies
reality. This is understandable, given the different levels of disproportionately affected; around 120 million people
investment, and the uneven maturity of different countries, have fallen back into extreme poverty; 114 million jobs have
organizations, and companies. The lack of a legally binding been lost; tax revenues, foreign direct investment, trade
framework and conflicting priorities undermine the and remittances have decreased; and debt vulnerabilities
investment required. Another challenge, certainly up to increased along with the rise in debt levels.
the start of this decade, was what former Governor of the
However, if the glass is half empty, it is also half full. and
Bank of England, Mark Carney, called the “tragedy of the
despite these dramatic setbacks, there is much cause for
horizons:” it is particularly difficult to meet targets with a
optimism. BlackRock’s Sustainable Investing: Integrating
timeline that spans decades rather than months or years.
the UN SDGs in Investments report discussed the economic
In 2019, Vanessa Fajans-Turner, then managing director for benefits the SDGs can bring. The report estimates that
SDG Financing, pointed to the need for planning ahead by opportunities missed through inaction on SDG challenges
estimating that US$5 trillion‑$7 trillion of global investment equate to 80% of global GDP. It also cites US$12 trillion of
was needed each year to achieve the SDGs, with actual opportunities — identified by the Business and Sustainable
spending undershooting this by US$2 trillion‑$4 trillion. Development Commission — that meeting the SDGs will
bring to the global economy.
These estimates clearly predate the global impact of
COVID-19 and the subsequent challenges of global trade, But achieving these goals requires a shift in gears. Progress
inflation and the cost of living, geopolitical disruption, and over the last seven years was spent experimenting, piloting
war. In 2020, the OECD estimated that the SDG financing and measuring activities. The next seven years require
gap could widen by 50%‑70% in developing countries. The acceleration, scale and measurement of impact.
United Nations Financing for Sustainable Development
A comfortable majority of respondents saw their activities
Report of 2021 presented a stark perspective by stating:
as “accelerating,” shifting mindsets from sustainability
“COVID-19 has dramatically set back SDG progress and
The CGF members interviewed were asked to categorize their

current level of maturity in their SDG-related activities:
Initial: Mapped ESG to Managed: Identified links between Optimized: Identified links between
SDGs, not set quantifiable ESG and SDGs, set targets/goals, ESG and SDGs, set targets/goals, have
targets/goals around them. have made progress and are on made progress and on target to meet or
target to achieving many. exceed all our SDG-related ESG goals.
Level of
SDG maturity
Defined: Identified links between Accelerating: Identified links between ESG and
ESG and SDGs and set targets/goals, SDGs, set targets/goals, have made progress on
no progress to report. many and scaling investment for the remaining.

goals that are “nice to have” to being integral to success. was a new type of relationship that emerged from the
Frans Müller, president and CEO of Ahold Delhaize, transformation of commerce through the application of
highlights the breadth of activities his company is digital technology. There are many new platform companies
undertaking: around the world in addition to Alibaba. We want to explore
“We have targets on Scope 1 and 2, we have targets on innovative partnerships with these companies to jointly
Scope 3, we have targets to address plastic waste and advance environmental protection, social responsibility, and
pollution at its source with the Ellen MacArthur Foundation. the United Nations Sustainable Development Goals.“
We work on packaging. We work on food waste. We work
The key to accelerating progress does not lie with one
on human rights. We work on the healthy sales of our own
group of stakeholders but in the critical mass they can
brand products. We identify with the SDGs; we set targets
drive together, enabled by advances in technology and
along those lines. We schedule progress, and we also have
innovation. Consumer awareness and scrutiny are growing.
our variable short-term and long-term targets for incentives
Shareholders are incorporating ESG into their investment
with links to sustainability goals.”
choices. Companies are integrating sustainable goals with
Like many others, Ahold Delhaize has changed quickly over financial targets. Governments are intensifying regulation
a short period. In 2015, when the SDGs were first agreed, through taxes, incentives and reporting requirements.
Ahold’s annual report (before it merged with Delhaize in Organizations are developing networks to drive and share
2016) did not mention plastic. In 2021, the Ahold Delhaize better practices. All of these groups are pushing together to
annual report made 86 references to plastic. This highlights support change at scale.
how values have iteratively changed in a relatively short
As James Quincey, chairman and CEO of The Coca-Cola
period and how quickly companies are beginning to
Company puts it: “I don’t think corporations are on their
accelerate their progress.
own. You can’t tackle the problem of what progress
For Daniel Zhang, chairman and CEO of Alibaba Group, companies need, what progress the society needs and what
the opportunity to accelerate and scale is not just a focus progress the government needs. It’s intertwined.”
for his own company but an opportunity for them to
Technology is enabling this by making sustainable
enable acceleration in others: “We are neither a consumer
measurement and progress more viable and affordable.
goods manufacturer nor a retailer, but we have a close
In turn, this can accelerate the progress companies make
collaborative relationship with them all. They are sellers
toward the SDGs and support new frameworks and metrics
of goods or providers of services on our platform. Ours
that can track and improve impact.
“
There isn’t much of a grace period left
until 2030, the deadline is approaching.
Yoshinori Isozaki
President and CEO of Kirin

“
The goals provide an excellent pathway and
framework for all stakeholders to coalesce
on, however, targeted actions, measurement
structures and clear indicators of progress
are critical to success. Underpinning
the SDGs, this we see a role for specific
frameworks that help to accelerate action in
areas relevant to the SDGs.
Edmond Scanlon

Using the SDGs with other frameworks
There are a variety of additional frameworks — in place or Based Target initiative (SBTi), which focused on aligning
in development — which align to and support specific SDGs. efforts to the Paris Climate Agreement.
These frameworks provide companies, cities, states and
Monitoring human capital and culture — which spans
countries a standardized process to measure, manage, and
multiple SDGs, including Gender Equality, Decent Work and
report transparently.
Economic Growth, and Reduced Inequalities — is supported
For example, additional frameworks and disclosure by additional frameworks that include the GRI, SASB,
standards have benefitted Climate Action. In 2001, the first ISO30414:2018, the Embankment Project for Inclusive
corporate standard of the Greenhouse Gas (GHG) Protocol Capital, and the US SEC’s Human Capital Disclosure.
was published. It is the international standard to which
The Responsible Consumption and Production SDG is front
various additional frameworks and disclosure standards
of mind for most companies and consumers. Over the last
align. These include the CDP (formerly known as the Carbon
few years, new frameworks have emerged, with circular
Disclosure Project), the Task Force on Climate-Related
economy networks providing guidance and frameworks
Financial Disclosures (TCFD), Climate Disclosure Standards
for companies, countries, and regions. The Plastics
Board (CDSB), Global Reporting Initiative (GRI), The
Pact Network is a collaboration of the Ellen MacArthur
Sustainability Accounting Standards Board (SASB), and the
Foundation (EMF) and various organizations around the
International Organization for Standardization (ISO).
world. It helps provide much needed guidance on reuse and
With so many disclosure standards supporting different recycling infrastructure capabilities by geography. Broader
stakeholders, The Better Alignment Project was created consumer platforms help guide informed buying decisions,
to standardize and streamline organizational reporting on including nutritional standards such as Nutri-Score, Guiding
key standards. These efforts were enhanced by the Science Stars, and HowGood.
“
We look at the Ellen MacArthur Foundation’s circular economy.
We work with Nutri-Score standards. Guiding Stars we work with.
HowGood in the US, a sustainability standard there. So, we have more
standards we use. The SDGs are not giving us the operational detail yet,
we go a few levels down, but we use the SDG framing as an anchor to
base our systems on.
Frans Müller
President and CEO of Ahold Delhaize

Mapping other frameworks to relevant SDGs
ISO 45001
Nutri-Score
Guiding Stars
SEC Human Capital Disclosure
GRI
SASB
ISO 30414:2018
Embankment Project for Inclusive Capital
CDP Water
ISO 14046
CDP
RE100
CDP Cities
HowGood
Ellen MacArthur Foundation
Plastics Pact
SBTi
TCFD
ISO 50001
CDP Forest
TNFD
SBTN

Significant challenges to overcome
“
It would be impossible to deploy and explore a framework as
comprehensive as the SDGs without encountering significant
challenges. The extensive scale and scope is one reason for All of the SDGs are still relevant,
the numerous reporting mechanisms and frameworks that and you can make a case for the
have emerged since the SDGs’ inception.
significance of every single one.
The SDGs are a compass for organizations and governments There is a question for me around
to collectively set a direction; they don’t always provide
a clear roadmap to achieve them or a means to measure
prioritization: should we identify
progress. Most companies support the principles of the the three or four that are critical
SDGs but achieving them is difficult, whether you are a to affecting real and meaningful
company, government, or international organization. The
change, rather than try to work
enormity of the undertaking is further compounded by the
remaining timeframe.
across them all?
Noel Keeley
CEO of Musgrave Group

Five key business challenges must be
addressed if the industry is to achieve the
scale and scope required
1. Measurement and standardization 2. Regional and national differences

Performance indicators are vital to monitor progress and The standardization and measurement challenge is
set meaningful targets. However, many companies do further complicated when interpreting them between
not meaningfully apply these measures. A dizzying countries with different levels of development. For
proliferation of SDG standards has created friction and example, in food and drink, malnutrition and obesity
inconsistency, complicating the task further. sit in different parts of a nutritional spectrum, and
both must be prioritized according to countries’
The International Financial Reporting Standards Foundation
different needs.
of the International Sustainability Standards Board (ISSB)
has started an initiative to create an internationally A global framework must also enable the tailoring of
standardized framework for sustainability reporting for activities that respect the nuances of different cultures.
investors. However, it is nascent and not integrated with Takaaki Nishii discussed the differences between East
the SDGs. The European Union is working toward regional and West in nutritional profiling: “A good approach to
consistency and has created a classification system for take for the health of the people of a given country or
sustainable activities through the EU Taxonomy. However, region, would also have to respect their food culture and
standards bodies risk creating further complexity if they I think there is a need to create a regional model.” This
do not integrate SDGs into these frameworks in a way that was echoed by Frans Müller in setting standards: “We
companies can understand and measure. all talk about global standards, but I think regionally we
can be more effective. If we have a standard in the US
Edmond Scanlon of CEO of Kerry Group pointed out
and a standard in Europe, I would already be very happy.
that measurement requirements should also extend to
Then, later on, you also always can bring the regions
measuring impact, both as a means of assessing progress
together, if you talk about deforestation in Latin America
and as an opportunity to push for scale: “We know that, if
or human rights in Asia or carbon in Europe. They are
we deploy more technologies into the solutions that we’re
different topics with different priority levels.”
providing, then we’re having a positive impact on nutrition.
But how do we measure that and use it to encourage
“
companies to go on the front foot and have a bigger and
more positive impact?”
The big CPG companies in the world
don’t have malnutrition as a main focus
because it’s not such a big problem in
Europe or the US, but I have insisted that
that’s not the reality of the world. That’s a
reality of a small part of the world, and if
we want to address the planet’s problems,
“
we have to go beyond that. When we
speak about balanced food consumption,
The SDGs are relatively centered on the
the focus of many companies is obesity.
West, yet Japan has the spirit of not being
Obesity is a problem, but in emerging
wasteful and has long had a mindset very
countries, you have the combination of
close to the spirit of the SDGs.
malnutrition and obesity, which is a very
Takaaki Nishii nasty combination.
President and CEO of the Ajinomoto Group
Carlos Mario Giraldo Moreno
19 | The path to 2030: Delivering a sustainable future CEO of Grupo Éxito
3. Countries, not companies 4. Lack of accountability
The SDGs create a broad umbrella designed to incentivize Accountability is a significant issue for companies,
everybody toward a common set of objectives. But many including those strongly committed to delivering the SDGs.
of the measurable indicators in the 169 targets that sit The absence of company-specific measurement indicators,
beneath the goals are national indicators, placing the the onus on national — not corporate — initiatives, and the
onus of progress on countries. This presents consumer lack of any legally binding incentives all make it difficult
companies with a quandary. Clearly, most companies for companies to define their own roles.
align with the SDGs and want to see progress against
There are stark national differences, too. Although the
them. While companies can help deliver the SDGs, there
SDGs were unanimously adopted by all 193 Member
is a significant grey area regarding how they align to the
States of the United Nations, the appetite to deliver is
SDGs and report on progress, especially if development
uneven. While some governments support their SDG
differs between company and country. This threatens to
commitments with targeted legislation, others do not.
disintermediate the impact that companies can have.
This has led to a spectrum of corporate responses.
A number of the leaders interviewed talked about the lack On one end, companies simply pay lip-service to the
of clarity in the role that companies can play in delivering SDGs (this greenwashing risks undermining consumers’
the SDGs with so many indicators set at a national level. trust in the SDGs’ viability). For example, a company
Some saw the focus for delivery as the responsibility could argue that it is contributing to Zero Hunger
of governments, with companies only providing a simply by selling food products. That is a far cry from
supporting role. Grupo Éxito’s programmatic commitment to eliminate
malnutrition in Colombia by 2030. They are at the other
end of the spectrum, where companies create their own
accountability by diligently tracking and mapping their
activities — as evidenced by the approaches taken at
Ajinomoto Group.
“
Milestones are set in place for various jobs relating to
the themes of the SDGs, and then we start working in
new phases towards achieving the milestones. We have
established a committee similar to an executive committee
that sits under the management committee, which acts as a
matrix across functions for cross‑departmental business.
Takaaki Nishii

5. Evolving priorities
The process by which companies, governments and consumers
prioritize sustainability issues has evolved significantly
over the last seven years. Consequently, while the SDGs’
overarching goals remain important, their prioritization and
measurement have moved on.
For example, plastic waste is now a high priority for virtually

all consumer companies, and a key concern of consumers
and regulators. However, in 2015 when the SDGs were set,
plastic waste was given relatively low visibility as a sub-
indicator for Life Below Water (14.1 By 2025, prevent and
significantly reduce marine pollution of all kinds, in particular
“
from land-based activities, including marine debris and nutrient
pollution) and as a linked indicator to Responsible Production
and Consumption (12.5 By 2030, substantially reduce waste
At Alibaba, we have proposed
generation through prevention, reduction, recycling and reuse).
the concept of “Scope 3+.”
Similarly, eliminating food waste is a key issue for
manufacturers and retailers and is a clear opportunity to
There are many stakeholders
deliver Zero Hunger. But instead, food waste goals sit in on our platform, including
Responsible Consumption and Production. The targets for Zero consumers, merchants,
Hunger are more focused on subsidies and productivity gains. partners, and service providers
These shifting priorities present both a challenge and an who are not upstream or
opportunity for consumer companies. A change in emphasis
downstream in our supply
on the targets beneath the 17 SDGs makes it harder to map
meaningful impact. The difficulty is compounded by consumer chain in the traditional sense.
companies’ lack of clarity in measuring progress. Our relationship with these
However, companies can demonstrate agility by developing stakeholders is a relatively new
better targets, forms of measurement, and ambitious cooperation model. How do we
initiatives that are matched to their own ability to drive impact. work with them to leverage the
advantages of a platform for
reducing carbon emissions? We
decided to put forward the goal
of reducing 1.5 billion tons of
carbon emissions by 2035. At
the same time, we can see that
our goal highly dovetails with
the United Nations Sustainable
Development Goals.
Daniel Zhang
Chairman and CEO of Alibaba Group

Collaborating for a sustainable future
Prioritizing for optimal impact
“
The SDGs cannot and will not be achieved in a silo.
Consequently, all brands and retailers have prioritized
partnerships to make the SDGs a reality: with each other To make a bigger positive impact
through organizations like the CGF, with the communities they
on the planet, sustained and
serve, with NGOs, and with governments. Additionally, a few
SDGs continue to be top priorities: Climate Action, Good Health concerted efforts from different
and Well-being (of employees, supply chain, consumers, and the parties are essential. So, we’ve
community), and Responsible Consumption and Production. been working relentlessly with
Companies are working hard to provide a level of transparency our business partners and NGOs
to the consumer. Platforms like HowGood, Guiding Stars and to build a better and sustainable
Nutri-Score share additional nutritional or sustainability factors
to each item on the shelf, enabling better-educated selection at
world together by supporting our
the point of purchase. Transparency and education are critical community, creating a great place
for brands and retailers to make progress toward Responsible to work, promoting a responsible
Consumption and Production, as Frans Müller reflects, upstream value chain, acting
“Engaging consumers, by sharing with them how they can make
healthier choices, from a calorie intake or from a carbon intake.”
on climate change, promoting a
circular economy and offering more
Good Health and Well-being is prioritized by most companies,
not just for their employees — or their suppliers’ employees, sustainable product choices.
but also the communities they serve by providing transparent
Malina Ngai
information on the products being consumed: “Getting
engagement from employees is key today. They are our first
line,” states Carlos Mario Giraldo Moreno. There is a unique
“
opportunity, especially for retailers, for employees to educate
consumers on healthier, more sustainable options — an
approach common among brands and retailers alike. Consumer We want to promote responsible
CEOs can make climate action relatable to the consumer and
consumption and production.
help them understand what actions can lead to positive change
by reducing waste food, plastic, energy or water intensity.
We want to help manufacturers
engage in responsible consumer
product manufacturing and
encourage consumers to make
responsible purchasing decisions.
We believe this can be realized
through the broad [market]
penetration, [information]
visibility, and transparency offered
by a digital platform.
Daniel Zhang

Moving from aspiration to integration
We previously discussed how, if the SDGs are to be Cross-functional groups bringing together senior managers,
delivered in seven years’ time, we need acceleration, senior leaders, and middle leaders into positions where they
scale, and measurement of impact. One key transition can influence the outcome of what we’re trying to achieve.
required to accelerate progress is the shift from Those teams meet and report back every two or three weeks
sustainability as a strategic aspiration to sustainability as to review progress and update on where we’ve got to. That
an operational activity. keeps the pot boiling. It also identifies barriers to progress
or trade-offs that need to be made.”
This process is more difficult than it sounds. It forces
companies to change their entire mindset. Elements of Changes in culture and ways of working are essential to
change can happen organically, almost without leaders this process. Consumer companies are increasingly seeking
noticing. Decisions that were previously made using old ways to include employees on this journey. At Kirin, for
metrics of scale, scope, and efficiency, now consider example, President and CEO Yoshinori Isozaki encourages
progression towards the SDGs. Edmond Scanlon describes Creating Shared Value (CSV) through a combination of
this process as an almost unconscious journey for the Kerry awards and training: “We’ve established ‘awards’, whereby
Group. “Six years ago, looking at acquisitions through a we look for and evaluate examples of good CSV practices
sustainability lens and recognizing that we have mapped that our employees have done in their day-to-day work, and
our sustainability ambition to the SDGs wasn’t a key by running various ‘CSV experience’ programs to promote
consideration. Whereas today, the starting point is, ‘Does an understanding of CSV amongst our employees. Each
this get us closer or further away to what we want to try and individual employee can then connect CSV to their personal
achieve from a sustainability standpoint?’ And then, as that work and strategies, so that CSV makes a connection that
has evolved, it has infiltrated each capital allocation decision ties together their views and practices.”
we’ve made throughout the organization. That went on to
Daniel Zhang has introduced a bonus scheme at Alibaba
our innovation investments and our operational investment
Group that rewards efforts to inculcate sustainability into
allocation decisions. Today within Kerry, the financial and
everyday employee behaviors: “We call it ‘Huandou,’ which
the ESG metrics, are intertwined. To me, that’s progress. I’m
translates to ‘Joyful Seeds.’ When our employees undertake
proud of that.”
environmentally friendly actions, such as minimizing carbon
However, embedding SDGs into operational decision- footprint on their business trips through smart planning,
making cannot just be a top-down exercise. Instead, it they will earn ‘Joyful Seeds’ that can be redeemed for goods
requires consolidated effort throughout the enterprise. such as a beverage from Starbucks or special souvenirs.”
Malina Ngai told us that at A.S. Watson, the changes that
The endgame of these operational efforts is crucial.
will operationalize sustainability are led at a local level:
Companies that create sustainability strategies with targets
“Sustainability is all about change, for companies as well
that map to SDGs may be lucky enough to achieve them.
as individuals. But changing our habits is not easy; we
But the companies that take a root-and-branch approach
tend to be in the comfort zone. One way we addressed
to integrating sustainability into their everyday activities
this was through the creation of local working groups
are more likely to make tangible progress. This approach
and committees within each business unit so that local
brings other benefits by improving workforce engagement,
discussion happens, and ownership of change becomes the
attracting talent, and helping to drive operational efficiency.
new habit.”
Evidence that purpose-driven companies outperform their
Ian McLeod focused efforts on bringing together teams peers is overwhelming, but the transition must start at the
from different functions and levels of seniority to drive top and ultimately permeate every aspect of the business.
progress: “We’ve set up what we call positive action groups.

Collaborating to enable speed and scale
“
Companies’ ability to materially impact the 17 SDGs
varies based on their size, presence and business activity.
However, one goal is common to all: Partnerships for the We are clear that we cannot walk
Goals. And its importance is rising, given the increased
this path alone. We know that
focus on Scope 3 emissions, modern slavery, and waste.
Increasing scrutiny, especially through an Extended setting ambitious goals not only
Producer Responsibility (EPR) lens, and technology‑enabled stretches and challenges our own
transparency means that companies are not just business to do more, but it also
accountable for their own activities, but all activities across
inspires others to collaborate with
their value chain. Consequently, companies are looking
at their ecosystem of partners, suppliers, customers, us, and join this cause for good.
regulators, and peers as an interdependent network that Roy Bagattini
must mobilize to achieve mutually beneficial goals.
James Quincey observes: “Everything’s connected, and it’s

about setting up the internal system to be able to operate
locally but act within a global framework and connect with
“
an ecosystem of lots of different partners ... there’s no way
that companies can make the sorts of progress required
by the SDGs without there being action by government, by If you look at the total supply chain
regulators, by society, by NGOs.” for retailers and food manufacturers,
The formation of SDG-focused alliances and partnerships there is commonality in segments
has accelerated over the last few years and continues
where you can prioritize. My
to grow rapidly. In many ways, this is a good thing,
demonstrating that companies increasingly recognize
peers at Carrefour, Rewe and
the need to partner and cooperate in areas of collective Walmart are also likely focused on
need. However, one challenge is that the proliferation of refrigerants, energy conservation
partnerships makes it difficult to delineate between action-
and transportation, and I think the
oriented alliances and talking shops which risk accusations
of greenwashing. As companies map activities to the Unilevers, Nestlés and Campbells
most material SDGs, they must identify the partners and of the world can share in this. If
organizations that will help deliver positive change. you can get a few things done in
your sector and make that pre-
competitive, that could be very
powerful. This can be communicated
to consumers so that they
understand what we are doing.
Frans Müller

The CGF has a key part to play here. As a convening body One important benefit that organizations such as the CGF
for the consumer goods industry, it can bring members bring is the sharing and learning of best practices among
together to create collective solutions to systemic problems. peers — as Carlos Mario Giraldo Moreno observes, “I think
All of the CGF’s Coalitions of Action can be mapped to SDGs the most important thing, and I insist on this a lot, is
and all eight map to Goal 17: Partnership for the Goals. benchmarking against best practices and sharing the best
The CGF recognizes the power of partnerships in achieving practices that retailers have in the UK, France or in Canada
other goals, as do our interviewees. Malina Ngai discussed with us.”
the benefits the CGF brings. “Being a CGF member
Not only does this convening power enable collaboration
definitely helps accelerate our progress towards the SDGs.
and sharing, but it also provides a support network to
We appreciate the efforts from CGF to encourage more
improve progress, especially for smaller parties. Yoshinori
partnerships for positive impact through their coalitions on
Isozaki of Kirin discusses the intangible values this
Food Waste, Plastic Waste, and Healthier Lives.”
collaboration brings: “Participating in the CGF initiative
In addition to the CGF, there are many other influential has stimulated and taught us in various ways. It is difficult
organizations with which consumer companies will to demonstrate the usefulness quantitatively, but the
partner, as part of their collective drive for change. Our stimulation and new ideas have been useful toward
interviewees mentioned the Ellen MacArthur Foundation achieving the SDGs. In particular, case studies of initiatives
and the World Wildlife Fund and a plethora of reporting by CGF members have been very helpful.”
standards frameworks on emissions, nutrition, plastic
Most crucially, these organizations enable scale in the
pollution and waste.
private sector to help meet the SDGs. While the onus is on
Another key element to collaboration is the power of governments to deliver national targets, the collective force
these companies to engage with their own ecosystems. of CGF’s membership has the potential to drive international
Daniel Zhang pointed to the ability of its own business to change. Its 400 members have the ability to mobilize 10
assemble a network of partners for collective improvement: million direct employees in 70 countries, with collective
“On our platform, we are forming a green brand alliance sales of almost US$5 trillion.
with brand partners, working together to promote the
research, development and production of new green
products for consumers.”
“
The CGF creates a platform where the industry can get together in
a non-competitive way [and] collaborate to meaningfully advance a
whole set of actions. We’ve set ourselves, very clearly, the objective
of having impact at scale. This is not about just talking about it or
having pilot schemes. This is about actually making a scaled impact.
James Quincey
Chairman and CEO of The Coca-Cola Company

Accelerating to a sustainable future
Where we stand today
“
The SDGs are critical to ensure a sustainable world
for us to live in. They are extremely relevant to us as
a business to frame our sustainability strategy and
the work that we do.
Roy Bagattini
Our interviewees believe that seven years after their launch,

the SDGs remain relevant to their business. Arguably, they are
more influential than ever, given the imperative to accelerate
progress and the increasing desire to integrate them into
other frameworks. Their role in helping to shape national
policies, international agreements, and company strategies is
difficult to dispute. In establishing a direction of travel for the
world, the SDGs provide a clear set of objectives to help guide
countries and companies.
“
The SDGs have permeated the mindsets of policymakers
and industry leaders, helping to shape their perspectives.
During our interviews, CEOs often refer to the SDGs by their
There’s the SDG goals, but then
numbers (Goal 1: Ending Poverty, Goal 2: Zero Hunger, etc.),
an unwitting demonstration of how all 17 are indelibly stamped
you have ESG metrics that are
into their thinking. This means that even if a sustainability emerging, and within the financial
strategy is developed in isolation, it will ultimately find targets world or investment world, the
that map back to the SDGs.
ESG metrics are becoming far
But if the SDGs are to support accelerated efforts in the future, more talked about. It’s setting off
we must overcome the issues of measurement, relevance to
a trend of people saying, ‘Well,
companies, and the proliferation of other initiatives. This is
especially true as consumer companies face a growing number which ESG metrics are going to be
of ESG requirements which, while being supportive of the important to us and which boxes
goals, could dilute corporate focus. do we need to tick in order to get a
good ESG score?’
Ian McLeod
“
Group CEO of DFI Retail Group
The SDGs are crucial.

They are a framework and
roadmap for the planet.
Alan Jope

How we can shape tomorrow
“
For us, the SDGs are not a final goal, and while
they need to be in front of us in order for us to
move forward towards them, in a sense, it is
better to see them as milestones.
“
Takaaki Nishii
This is where, as an industry

Although SDGs are highly relevant for today’s business, we need to cooperate more;
our interviewees were less certain about whether all 17 of collaboration is key to unlocking
the goals will be achieved by 2030. There is optimism that
progress can accelerate and that, through collaboration, some
the collective power of businesses,
goals are within reach. However they doubt that all goals will government and society, to
be met, and question whether some businesses, governments, benefit the planet. There are
and organizations have the appetite to prioritize the SDGs over programs of work that we
other considerations, especially in the light of the disruption
that the world has seen.
should be cooperating on, that
we should agree standards on.
Deeper integration between the SDGs and other frameworks is
vital if the goals are to be achieved, especially frameworks that
It will be much more efficient, it
provide the measurability that businesses crave. Companies will cost a lot less, and it won’t
would have much clearer targets to work toward. This is clearly impact our ability to compete
an area where the CGF can help set standards.
with each other. It’s the right
thing to do. And it’s something
we have to do. Climate change
will be the defining challenge of
our generation; there has never
been a time in human history
where our collective effort will
matter more than in dealing with
“
this issue; if it’s not addressed
then arguably the goals become
In the developing world, there are multiple
irrelevant because we won’t have
challenges ahead that actually are more critical
an environment or planet on
after the effects of COVID-19. I am personally
which to live. If ever there was a
concerned about the still unknown effects
case for prioritization this is it.
that COVID-19 has left. It is time to push the
agenda forward faster than ever. Noel Keeley
Carlos Mario Giraldo Moreno

The priorities and measurements within each goal must evolve
to make the SDGs more achievable. While the 17 goals are the
benchmark for a sustainable future, the targets beneath them
and the indicators that measure them are predominantly a
snapshot of metrics that were developed in 2017 to provide
“
further clarity on the goals. As we have discussed, social,
economic, environmental, and technological changes have
radically altered the landscape. Despite some adaptation and The SDGs are pretty all-
iteration over the years, the indicators have not kept pace with
encompassing, and as we’ve gone
the rate of change. The new challenges, setbacks and priorities
need new metrics. New approaches must be developed that on the journey, we’ve learned
support the overarching goals while providing clarity and fresh new things such as science-
impetus. New solutions, innovations, frameworks, and alliances based targets. When you elevate
are emerging that can build towards the goals, but integrating
them will be crucial.
yourself to the level of the SDGs,
they’re all still relevant and we’re
Collaboration is the most important factor if companies are
to deliver the SDGs. All stakeholders must demonstrate a
focused. We’ve made much
commitment to work together to accelerate change. When more of a contribution and have
the UN launched its “Decade of Action” campaign, it stressed more levers to pull in certain
how companies, organizations and governments must
SDGs than others. We’re making
accelerate the integration of the SDGs into all their activities.
Consumer companies must work in tandem with governments,
progress against them, and we’re
organizations, and their peers to embed SDGs into their learning a lot as we go. That’s
business cultures. However, the industry can go a step causing people to adapt and
further, by bringing consumers into the group of stakeholders.
change on the road to 2030.
While the interviews conducted focus on how companies,
government, and organizations like the CGF can work together James Quincey
as the agents of change, consumer companies occupy a
privileged position: they can help shape better consumption.
For example, Ahold Delhaize’s NutriPlus scheme actively
rewards consumers for good nutritional behavior. By including
consumers, responsibility for achieving the goals is placed into
the hands of all. This should be the rallying call for greater
collaboration and proactivity across the board.

Conclusion: Building a sustainable future
“
I feel the period from 2015 to 2022 has been
about managing a change in direction for
the group to head towards these goals. The
result is that we are now accelerating toward
the milestones and aiming to achieve the
goals. That’s how I think you’d describe our
situation right now.
Takaaki Nishii
The scale and scope of the commitment required to achieve

the goals is daunting, but not insurmountable. To achieve
them, the pilots, experiments, and innovations of the last
seven years must be scaled and accelerated across a broad
stakeholder network. Consequently, while all 17 goals are
of huge importance, Partnerships for the Goals is the most
important.
All the CEOs we interviewed — and, in all likelihood, every

member of the CGF — is acutely aware of the need to
collaborate with governments, organizations and each
other. Industry bodies like the CGF will play a vital role in
enabling collaboration, holding stakeholders accountable,
advocating for better outcomes, and setting measurement
standards. The challenge for all stakeholders is to embed
these priorities into the way they conduct themselves daily.
This is compounded by an operating environment that

remains vulnerable to disruption and volatility. There is
a risk that a single black swan event could significantly
deprioritize sustainability efforts.
“
If you can make the philosophical leap to
make this an intrinsic part of your business
and understand where it’s got to move to,
that’s going to get you a long way there.
If you still consider it a cost center or a
marketing program, or worse, you won’t
make as much progress as you’re going to
need to.
James Quincey

Our research identified five takeaways
for CGF members to consider:
1. Support all the goals but focus on 5. Bring the consumer on the journey
delivering material impact The SDGs may be synonymous with sustainability in
Every goal is important. In most cases, every goal the corporate world, but most consumers have little
applies to the way that a company, country, or awareness of the goals, only the challenges they address.
organization operates. But the ability to deliver material Consumer companies occupy a privileged position that
impact requires focus. Whether it is malnutrition, confers great power — and great responsibility — in
sanitation or waste, a company can make a greater shaping consumption. As a result, they can incentivize
contribution to some SDGs than others. Setting material better consumer behaviors and raise awareness of the
targets will make a tangible difference. SDGs in ways that other stakeholders cannot.
For some detractors, the SDGs are a utopian ideal. It

2. Measure for progress and impact is difficult today to imagine a world where poverty is
eradicated, hunger is ended, gender equality is achieved,
There is a clear need to integrate the SDGs with other and universal access is given to education and sanitation.
frameworks and for consistent international or regional It is even harder to imagine this, given that we are
standards, especially for companies mapping their halfway through the 15-year timeframe. That these
progress to the SDG indicators that follow national goals will also systematically address concerns over
aggregates. The growing number of frameworks makes climate, biodiversity, and inequality may push them into
measurement an arduous task. But convening bodies fantasy. However, none of them present an unreasonable
such as the CGF have the power to consult and advocate expectation in any modern society. For many, the goals
for consistent standards that account for local nuances. are basic expectations, and few people would not want to
achieve them.
3. Embed sustainability into your
It is only by setting goals that progress can be made,
company DNA and it is only by aligning everyone behind common
In most organizations, change starts at the top. goals that they can be achieved. Successes of this
However, this is only the beginning of the journey. kind are not without precedent. In 1967, the World
Companies must align their workforce and business Health Organization began a concerted program that
culture to a common set of goals to improve their eradicated smallpox in a little over 10 years. Concerted
chances of success. Companies that embed the SDGs efforts over the last two decades to eradicate malaria
into their working culture — potentially through rewards continue to show tangible results. More recently, the
and incentives — are far more likely to achieve them. global mobilization of companies, governments and
organizations to combat the global COVID-19 pandemic
4. Partner for success point to the speed with which change can be delivered.
With a similar effort the SDGs can be achieved, within
No country, organization, company or individual the timeframe. Even if they are not met by 2030, any
person can singlehandedly drive the SDGs to a progress made will leave the world in a better place than
successful conclusion. The proliferation of partnerships if we had not tried.
and alliances points to an acceptance of this basic fact.
The focus of these partnerships must be on action
and delivering impact at scale. Profitability and
revenue competition are part of a healthy economy
but solving sustainability’s systemic challenges
requires collaboration.

“
Climate change is a holistic issue that requires
global connections. With global initiatives such as
the CGF, it will likely continue to be important for
us to work cooperatively together while leveraging
the strengths of each member company.
Yoshinori Isozaki

How CGF members are supporting
the delivery of the SDGs
Contributing company: Ahold Delhaize

Most relevant SDGs:
Example program: The SuperPlus program was launched in October 2020 as a loyalty scheme that offers
discounts on 5,000 healthy products (based on achieving an A or B with Nutri-Score). It
effectively rewards customers to promote healthier eating habits. Not only does this drive
better consumption but the concept also has the future potential to be used in other areas of
sustainability such as discounting environmentally friendly purchases.
Contributing company: Grupo Éxito
Most relevant SDGs:
Example program: The Fundación Éxito is a nonprofit entity created in 1982. In 2013, the Foundation embarked
on a mission to achieve zero chronic malnutrition in children under the age of 5 in Colombia.
The foundation works with NGOs, private companies, and the government to deliver programs
that promote breastfeeding and deliver nutritional care for pregnant mothers and children up
to the age of 5.
Contributing company: Kerry Group

Most relevant SDGs:
Example program: Beyond the Horizon was launched in October 2020 with the aim of enhancing Kerry Group’s
nutritional solutions portfolio to create better, healthier and more nutritious products with
its customers and industry partners and reach two billion people with sustainable nutrition
solutions by 2030.
Contributing company: Kirin

Most relevant SDGs:
Example program: Action Plan for the Sustainable Use of Biological Resources: Since 2013, Kirin has iteratively
reviewed, revised, and improved its use of raw materials to ensure they meet sustainable
certifications and set targets to improve its use of sustainable materials. The action plan is
regularly updated and was updated in July 2021 with targets and guidelines for Black Tea,
Coffee, Palm Oil, Soybeans, and Paper and Printed Materials.
Contributing company: Alibaba Group

Most relevant SDGs:
Example program: Alibaba Cloud for Scope 3+: Alibaba Group has set a goal of reducing 1.5 billion tons of
carbon emissions by 2035. The development of the Alibaba Cloud is intended as a profitable
business venture as well as how it can bring together all the platform’s stakeholders to achieve
carbon neutrality in all three scopes.
Contributing company: The Coca-Cola Company

Most relevant SDGs:
Example program: The Coca-Cola Company’s World Without Waste program was launched in 2018 with the aims
of making Coca Cola’s packaging 100% recyclable by 2025, using 50% recycled material in
bottles and cans by 2030 and collecting and recycling bottles and cans — regardless of where it
comes from — for each one sold by 2030.

Contributing company: A.S. Watson
Most relevant SDGs:
Example program: The Greener Stores Framework is a program to accelerate the transformation of retail toward
lower-environmental impact stores by inspiring a sustainable culture in their day-to-day
operations. It seeks to encourage customers to make more sustainable product and lifestyle
choices as well as accelerate energy efficiency and renewable energy through the use of
responsible materials and waste diversion.
Contributing company: DFI Retail Group

Most relevant SDGs:
Example program: Refrigerant leakage reduction: DFI Retail Group has set a target of reducing greenhouse
emissions by 50% by 2030, with a stretch goal of net zero by 2050. A key element driving this
within their operations is the reduction of refrigerant emissions by updating the refrigeration
systems in stores.
Contributing company: Procter & Gamble

Most relevant SDGs:
Example program: Corporate Citizenship Program: P&G’s corporate Citizenship efforts cover a broad set of
initiatives that align with most of the SDGs. Initi-atives are grouped under four pillars —
Community Impact, Equality and Inclusion, Environmental Sustainability, and Ethics and
Corporate Responsibility.
Contributing company: Unilever

Most relevant SDGs:
Example program: Unilever’s TRANSFORM initiative partners with Commonwealth & Development Office
(FCDO) and the global EY organization to promote innovation and investment in a range of
activities, including increasing access to basic amenities in Sub-Saharan Africa and South Asia.
The initiative aligns with Unilever’s role as a “Business Avenger,” to promote the Reduced
Inequality SDG.
Contributing company: Woolworths Holdings

Most relevant SDGs:
Example program: Vision 25+ — Good Business Journey: Woolworths recently launched Vision 2025+, its new
Good Business Journey sustainability strategy. The strategy sets bold and ambitious science-
or context-based targets, where possible, for the next five years and beyond. Goals are aligned
with global collective sustainability initiatives and commitments, including the UN Sustainable
Development Goals (SDGs).
Contributing company: Ajinomoto Group

Most relevant SDGs:
Example program: Ajinomoto Group’s “Nutrition without compromise” program seeks to deliver nutrition across
three pillars: Nutrition without compromising taste; Nutrition without compromising access;
Nutrition without compromising the local way of life.
Contributing company: Musgrave Group

Most relevant SDGs:
Example program: Irish Sustainable Development Champion: Musgrave Group was the first retailer globally
to sign up to UN SDGs and is one of 12 SDG Champions in Ireland. Its sustainability strategy
is focused on climate action, circular economy, sustainable sourcing and communities.
Local programs include the TidyTowns anti-litter initiative and establishing a €25 million
sustainability fund to support its retail partners.

About The Consumer Goods Forum
The Consumer Goods Forum (CGF) is a global,
parity‑based industry network that is driven by
its members to encourage the global adoption of
practices and standards that serves the consumer
goods industry worldwide. It brings together
the CEOs and senior management of some 400
retailers, manufacturers, service providers and other
stakeholders across 70 countries, and it reflects the
diversity of the industry in geography, size, product
category and format. Its member companies have
combined sales of EUR 4.6 trillion and directly employ
nearly 10 million people, with a further 90 million
related jobs estimated along the value chain. It is
governed by its Board of Directors, which comprises
more than 55 manufacturer and retailer CEOs.
For more information, please visit:
www.theconsumergoodsforum.com.

Acknowledgments
The Consumer Goods Forum and the EY Global Consumer practice would like to thank the following individuals for
their participation in executive interviews and the insights into their sustainability programs for this report.
Roy Bagattini Ian McLeod James Quincey

Group CEO, Woolworths Holdings Group CEO, DFI Retail Group Chairman and CEO and CGF Board
Co‑Chair, The Coca-Cola Company
Carlos Mario Giraldo Moreno Jon Moeller
CEO, Grupo Éxito President and CEO, Procter & Gamble Edmond Scanlon
CEO, Kerry Group
Yoshinori Isozaki Frans Müller
President and CEO, Kirin Holdings President and CEO, Ahold Delhaize Daniel Zhang
Company Ltd. Chairman and CEO and CGF Board
Malina Ngai Co‑Chair, Alibaba Group
Alan Jope CEO, A.S. Watson Group
CEO, Unilever
Takaaki Nishii
Noel Keeley President and CEO, Ajinomoto Group
CEO, Musgrave Group
We also wish to acknowledge the extensive contributions of Flavia Ballve, Senior Manager, Marketing and Communications,
The Consumer Goods Forum; Lourdes Canizares-Bidwa, Associate Director, Global Consumer Products, EY LLP;
Jon Copestake, Global Consumer Senior Lead Analyst, EY UK; Lee Green, Director, Marketing and Communications,
The Consumer Goods Forum; and Nicole Ray, Senior Manager, Climate Change and Sustainability Services, EY LLP.
Contacts
Kristina Rogers Monica Dimitracopoulos The Consumer Goods Forum

EY Global Consumer Leader, EY LLP US EY Global Long-Term Value Leader,
Flavia Ballve
[email protected] EY LLP US
Senior Manager, Marketing and
[email protected]
Communications
Jim Doucette
[email protected]
Global Consumer Sustainability Leader, Matthew Bell
EY LLP US EY Global Climate Change and
Lee Green
[email protected] Sustainability Services Leader, EY UK
Director, Communications
[email protected]
[email protected]
Silvia Rindone
UK&I Head of Retail, EY UK Jon Copestake
[email protected] EY Global Consumer Senior Analyst,
EY UK
Nobuko Kobayashi [email protected]
EY Asia-Pacific Strategy Execution
Leader, EY Japan - EYAS Nicole Ray
[email protected] Senior Manager, Climate Change and
Sustainability Services, EY LLP US
[email protected]
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The path to 2030:

Kristina Rogers Wai-Chan Chan

The path to 2030: Delivering a sustainable future | B

For those with sustainability anywhere on their corporate agenda

However, far from derailing the delivery of SDGs, recent setbacks

01 | The path to 2030: Delivering a sustainable future

Source: Communications materials — United Nations Sustainable Development

About this report

The path to 2030: Delivering a sustainable future | 02

03 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 04

Human Rights — Working to End

The Consumer Goods Forum’s

Sustainable Supply Chain Initiative

Global Food Safety Initiative

05 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 06

07 | The path to 2030: Delivering a sustainable future

29% Promoting sustainable use of ecosystems

29% Combating climate change and its impacts

26% Affordable and clean energy

25% Clean water and sanitation

23% Good health and well-being of citizens

23% Responsible production and

22% Ocean conservation and

21% Ending hunger and achieving

15% Ending poverty

13% Quality education for all

13% Decent work and economic growth

13% Creating sustainable

11% Global standards of justice,

10% Investment in industry,

The path to 2030: Delivering a sustainable future | 10

Good Health and Well-being is a material issue for all

11 | The path to 2030: Delivering a sustainable future

The CGF members interviewed were asked to categorize their

13 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 14

15 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 16

SEC Human Capital Disclosure

Embankment Project for Inclusive Capital

Ellen MacArthur Foundation

17 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 18

1. Measurement and standardization 2. Regional and national differences

The path to 2030: Delivering a sustainable future | 20

For example, plastic waste is now a high priority for virtually

21 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 22

The path to 2030: Delivering a sustainable future | 24

James Quincey observes: “Everything’s connected, and it’s

25 | The path to 2030: Delivering a sustainable future

The path to 2030: Delivering a sustainable future | 26

Our interviewees believe that seven years after their launch,

The SDGs are crucial.

27 | The path to 2030: Delivering a sustainable future

This is where, as an industry