While governments and CSOs have promoted SRB practices despite a scarcity of capacity and resources,28 many firms have embarked on SRB practices under the guidance of the international community. By aligning corporate strategies and practices with the SDGs, companies can realize opportunities that can generate both financial returns and social and environmental values. The SDGs cover a wide range of fields, including the reduction of poverty and hunger, the achievement of universal education and gender equality, the fostering of global partnerships and the promotion of inclusive and sustainable economic development and growth.