Saurabh Garg on How India’s NIF Guides Corporate ESG and Sustainability Strategies

The NIF mirrors the structure of the UN framework across all 17 SDGs and 169 targets, while adapting indicators to India’s national context, statistical systems and development priorities. This localisation ensures two things simultaneously: global comparability of India’s SDG performance and national relevance for policymaking.

Net zero is a cumulative outcome of progress across multiple SDGs, particularly those related to energy, industry, cities, consumption patterns, natural resources, climate action and institutional capacity. The NIF enables systematic monitoring of these interconnected pathways, allowing India to track structural transitions over time rather than isolated outcomes. In that sense, the NIF provides the evidence base that connects near-term SDG progress with long-term climate and sustainability goals.

While CSR data cannot substitute for official statistics, it can meaningfully complement the NIF when appro-priately structured. The approach being explored focuses on mapping CSR thematic classifications to relevant SDG targets and NIF indicators, thereby enabling a common language between public policy monitoring and private sector interventions.

Several steps have been taken such as annual updation of the SDG NIF Progress Report, ensuring regular assessment, identification of data gaps and transparency in reporting. Then [there have been] strengthening institutional coordination with line ministries, departments and state governments. We are also expanding reliance on administrative data systems, complemented by household surveys and censuses, to reduce time lags and improve coverage.

Capacity building of state and UT [Union Territory] statistical systems to ensure consistency, reliability and comparability of SDG data at sub-national levels.

The NIF is fundamentally a statistical and monitoring framework. This does not imply irrelevance for the private sector. On the contrary, it offers a reference framework that companies can use to align their sustainability, ESG [environmental social governance] and CSR strategies with India’s development priorities. The focus is on positioning it as an enabling, not a compliance tool.

India has adopted a collaborative, incentive-driven approach, consistent with its federal structure and development priorities. That said, there is growing recognition of the need for stronger institutional integration of SDGs across public and private systems. This includes embedding SDG considerations into planning processes, outcome budgeting, programme monitoring and evaluation frameworks.

The achievement of SDGs ultimately depends on implementation at the state, district and local levels. We support states in developing state indicator frameworks that are aligned with the national NIF but tailored to local priorities and data systems. Guidelines are with the states/UTs for crafting their sub-national level monitoring framework for SDGs.

I would not put it that strongly. We are not proposing any change to CSR guidelines, nor are we proposing changes to the NIF. What we are saying is that there should be awareness about which CSR activities contribute to which SDG goals. This can help companies if they wish to focus CSR efforts on specific SDGs.

No. SDG outcomes are primarily based on the activities of the government. The data sources for SDG indicators already capture outcomes from both government and private sector activities. For example, indicators such as gross enrolment ratios or women’s labour force participation capture outcomes regardless of whether the contributing activity was public or private.

What we are specifically discussing is CSR activity. In the SDG framework, all outcomes are captured irrespective of funding source. The exercise we are doing is meant to benefit companies by giving them clarity on how their CSR activities relate to SDGs.

National accounts and GDP calcul-ations already draw from multiple data sources, and these sources are regularly updated. We are currently undertaking a base revision, reviewing methodologies and incorporating new data sources. Corporate business activities are already reflected in annual reports, profit and loss accounts, and balance sheets. These show where funds are being spent and on what activities. The mapping of CSR activities to SDGs will further refine understanding. Indicators for net zero are not part of the NIF.

I would not characterise it as slow uptake. Companies are focused on their core business activities and comply with sector-specific regulations. SDGs are broader governance and development objectives, which is why governments play a more prominent role.

No. The objective is simply to map CSR activities to SDG goals and NIF indicators. This enables corporates to say, for instance, that their CSR efforts focus on SDG 3, 4 or 5, based on a clear and standardised mapping. 

We are not setting spending thresholds or criteria. Our mandate is limited to identifying linkages between activities and SDG outcomes.

This review is undertaken by the government in coordination with NITI Aayog. Progress is monitored at both central and state levels. Where progress is inadequate, corrective actions are considered by governments. 

This is not a mandate for companies. They may choose to focus their CSR efforts on areas where they feel greater support is needed, but that remains their choice.

Globally, SDG indicator frameworks are voluntary and cooperative. India follows the same collaborative, incentive-driven approach, which aligns with our federal structure and development priorities. 

There is currently no thinking about shifting SDGs towards a compliance-based framework. That said, SDGs are important, especially given growing trade with the EU. Companies will need to meet EU regulatory requirements.