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In this second monitoring report, GLOBAL VALUE experts provide updates on the draft SDGs and introduce ongoing discussions around suggestions for a monitoring framework and corresponding indicators. They discuss remaining challenges, including sharing responsibility, financing and dealing with complexity. Moreover, the report includes an overview of major business-relevant outcomes of the post-2015 process so far, including a white paper by the UN Global Compact. The report also takes a critical look at the suggested role for business in the SDGs and ongoing attempts to define a business case for the SDGs.

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