UNCTAD's Guidance on a limited number of core SDG indicators for companies reporting has been developed based on elaborations on the SDG reporting issues during the ISAR annual sessions and at the intersessional forums, including Consultative Group meetings, since 2016. The core SDG indicators consider the economic, environmental, social and institutional areas. They were identified based on key reporting principles, selection criteria, main reporting frameworks and companies reporting practices. The GCI represents an entry point that builds on communalities of the ESG reporting field. The Guidance provides practical information on how the core indicators could be measured in a consistent manner and in alignment with countries' needs on monitoring the implementation of the SDG Agenda