While the project of the Global Reporting Initiative and the consultative group on devebping Sustainable Development Goal indicators aims to facilitate companies’ reporting on their contribution to the achievement of the Goals in relevant aspects of their performance, UNCTAD work focuses on selecting a limited number of core quantitative indicators that would be universal and comparable. These core indicators form the baseline metrics for reporting, drawing on existing guidelines to foster the enhanced comparability of sustainability reporting across enterprises, industries and geographies. The objective of the guidance is to provide Member States of the United Natbns with a methodology for measuring the number of companies that publish sustainability reports, a requirement of the Goals monitoring framework. The guidance provides a new context for the selection of core indicators, as they can play an important role in assisting key stakeholders in building a consensus on the minimum requirements that should be met by a reporting entity to qualify the data provided as sustainability reporting.