
ESG Baseline Frameworks
The 17 UN Sustainability Goals
The UN’s 17 Sustainability Goals (SDGs) are the universal blueprint for a sustainable future, covering environmental stewardship, social progress, and economic prosperity. They provide a shared language for governments, businesses, and communities to align their efforts. For organisations committed to Net Zero, these goals guide not only carbon reduction but also responsible resource use, fair work practices, community engagement, and ethical.

Better Idea's ESG Framework
We’ve mapped each of the 17 SDGs to the Environmental, Social, and Governance (ESG) pillars most relevant to business operations. This tailored framework ensures that every sustainability initiative is anchored in real-world business priorities—whether it’s reducing emissions, enhancing diversity, safeguarding human rights, or strengthening board governance. Our structured approach helps clients turn broad aspirations into measurable actions, embedding ESG into daily decision-making.

Integrated Reporting and Double Materiality
Compliance and transparency are essential in today’s market. Our methodology combines the ISSB S1/S2 standards—soon to be mandatory in Australia—with the GRI global standards and the principles of integrated thinking and reporting. This allows us to identify “double materiality” issues: factors that are financially significant to your organisation and impactful on society and the environment. By aligning ESG disclosures with globally recognised frameworks, we help you meet investor expectations, regulatory requirements, and stakeholder trust.

FRAMEWORKS
Designed to Deliver Compliance and a Competitive Advantage
When you work with Better Ideas, you get more than a checklist—you get a strategic partner who understands how to connect global sustainability goals with your business model, governance structure, and operational realities. Our ESG Framework is designed to deliver not just compliance, but competitive advantage.