[I]t remains rather unclear what shape this contribution of companies to the SDGs should take exactly. Merely considering the role of companies in stimulating economic growth and creating jobs is too simple an approach... To achieve the SDGs, it is therefore crucial to consider how business is done. Companies generate employment, but the labour conditions of that employment determine whether there is a true contribution to the SDGs... 

The SDGs set clear goals, but in themselves do not provide clear guidance for how companies should contribute to achieving to these goals. The agenda does explicitly refer to the UN Guiding Principles and ILO Conventions...

The concept of due diligence that is developed in these guidelines is particularly useful to develop a holistic understanding of all societal impacts a company may have. Implementing due diligence in accordance with the guidelines ensures that companies focus on the most relevant issues, and as such avoid contributing to some SDGs while significant negative impacts on other goals remain unaddressed...

Interventions following a due diligence process can not only prevent negative impacts, but in many cases can also have positive impacts on several SDGs simultaneously...