Integration of United Nations Sustainable Development Goals into Service Company Sustainability Reporting: Material Issues for the Triple Bottom Line

摘要

The United Nation (UN) Sustainable Development Goals (SDGs) have recently been integrated into corporate sustainability reporting of public companies across multiple industry sectors. This paper examines lessons learned that can be applied by the oil and gas services sector as it implements the SDGs. The perspectives of essential external stakeholders are reviewed and the question of which SDGs are material for the sector is addressed.