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The third monitoring report synthesizes and critically reviews a set of recommendations on priorities for the SDGs presented by UN Secretary General Ban Ki-moon in December 2014. It provides an overview of the most debated issues in the post-2015 process, including shared responsibility, measurability,  financing, and accountability. As always, the latest outcomes for business are given a central spot in the report – this time focusing on the rising expectations toward the private sector, the EU Communication on Global Partnership for Poverty Eradication and Sustainable Development, as well as positions from major development banks. These outcomes indicate a central narrative, notably that partnerships with business will play an important role going forward. The report therefore takes a closer look at the potential as well as potential pitfalls of such partnerships in the post-2015 era.

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