Voluntary National Reporting on the Sustainable Development Goals

Third International Peer Learning Exchange

The adoption of the 2030 Agenda for Sustainable Development marked an unprecedented milestone in multilateralism, with governments agreeing on a set of 17 Sustainable Developments Goal (SDGs) that chart out a vision for a sustainable life on Earth, leaving no one behind. A decade into the implementation of the Agenda, the assessment is clear: there is urgent need to ramp up efforts to accelerate progress towards the Goals. The Voluntary National Reports (VNRs) that countries submit and present at the High-level Political Forum (HLPF) play a key role in this regard: they foster discussions on good practices and common challenges.

Against this background, the German Federal Ministry for the Environment, Climate Action, Nature Conservation and Nuclear Safety (BMUKN) and the Federal Ministry for Economic Cooperation and Development (BMZ) are hosting a series of peer learning exchanges with Finland, Guatemala, Indonesia, Nigeria, Thailand, and South Africa to reflect on lessons learned in the implementation of the SDGs and to raise the level of ambition of VNRs. The third VNR International Peer Learning Exchange focused on SDG financing, accelerating SDG implementation through VNRs, and comparative VNR analysis within each peer partner country and across time.

In the opening session, representatives of BMUKN and BMZ welcomed participants, underscoring the importance of sharing practical experiences from implementing the SDGs and preparing the related VNRs. They encouraged honest discussions on successes and challenges to identify solutions that can be replicated and scaled to accelerate SDG implementation until 2030 and beyond, noting that the peer-learning exchanges aim to distill messages for the HLPF in July 2025. Acknowledging current geopolitical tensions, they highlighted that sustainable development can only be achieved if everyone joins hands and called for embracing the cross-sectoral nature of the SDGs and fostering stakeholder-inclusive processes.

Session 1: SDG Financing

Moderator Elena Jayalath, GIZ, noted the persistent finance gap for SDG implementation, especially in developing countries. She underscored that public finance alone will not be sufficient to reach the objectives of the 2030 Agenda and invited participants to reflect on good practices for mobilizing private finance at international and domestic levels.

Jonas Naguib, GIZ, presented the develoPPP funding programme, which has operated for more than 25 years under the leadership of BMZ, implementing projects in more than 60 countries and totaling more than EUR 1 billion in investment, 60% of which was contributed by the private sector. He explained that develoPPP supports commercially viable private sector projects that result in local sustainable development benefits. It funnels up to EUR 2 million in public funding per project, with the private sector contributing at least the same amount through monetary or in-kind contributions. He illustrated this with three examples:

• a collaboration with BASF, Procter & Gamble, and Cargill on developing the supply chain for sustainable coconut oil, through which more than 1,500 farmers were certified according to the Rainforest Alliance’s standard and more than 4,000 farmers were trained in coconut farming;
• a project on climate-smart production of Thai rice, leveraging almost EUR 100 million in co-financing from partners such as the Green Climate Fund (GCF), several multinational companies, Thai government partners, and research institutions; and
• an initiative to foster nature-based solutions in various African and Latin American countries, with support from the Triodos investment bank, through which EUR 12 million was mobilized.

He noted the programme now also leverages investor support to scale up innovative startups, with projects underway in countries such as South Africa, Nigeria, and Ghana. 

Responding to questions, Naguib clarified that develoPPP issues calls for proposals every quarter, sometimes focusing on specific issues such as COVID recovery. He said these calls are open to any private sector company, but the most advanced proposals often build on joint reflections between businesses and GIZ country programmes. He further emphasized that 75% of the projects are implemented in cooperation with local rather than multinational companies.

Naguib also noted that businesses’ interest in addressing the SDGs varies, as does their risk appetite, adding that companies in the agri-food sector are very aware of their vulnerability to climate change and thus have a strong interest in making their mode of operation more sustainable. He emphasized that public finance can incentivize investments on neglected issues.

Participants noted develoPPP can serve as an example for developing countries to mobilize private finance and reflected on, among other issues:

• identifying national policy priorities and building strategic alliances with subnational governments, the private sector, and civil society organizations; 
• challenges for developing countries to access finance, efforts to enhance coordination and coherence between funding mechanisms, and related opportunities in the context of the Fourth International Conference on Financing for Development and the momentum towards revitalizing SDG finance;
• addressing interlinkages between the SDGs and supporting companies in working towards supply chain transformation; 
• the value of conducting “investor mapping exercises” to build country-specific profiles on the potential for private finance mobilization and exploring the opportunity to leverage tools such as bonds or charitable giving by faith groups; and
• the need to attract funding for projects in cases that are not “win-win” situations.

Session 2: How to accelerate SDG implementation through ambitious VNR reporting? 

Moderator Jayalath explained that in the ten years since the adoption of the 2030 Agenda, more than 360 VNRs have been conducted by 191 countries. Emphasizing that progress towards the Goals is far off track, she said it is time to take follow-up to the next level.

Joop Theunissen, UN Department of Economic and Social Affairs (UNDESA), highlighted that every year, more countries submit VNRs than can be presented during the HLPF, which demonstrates the value of the process. Acknowledging that the world is off track on SDG implementation, he underscored the 2030 Agenda’s high level of ambition and emphasized that significant progress has been achieved in some areas.

Marianne Beisheim, German Institute for International and Security Affairs (SWP), said the SDGs create a shared frame of reference without being policy-prescriptive, noting that governments’ experience sharing on pathways for implementation is a key component of the process. She underscored that VNRs not only take stock, but assist in SDG implementation, including by fostering mutual learning on what worked and what obstacles to consider. She recalled that VNR presentations at the HLPF aim to inspire a continuous cycle of reflection and action, ensuring that VNRs drive policy adjustments, mobilize resources, and support implementing targeted initiatives.

Beisheim invited participants to reflect on the journey their countries took in the preparation of VNRs over the years. With respect to Germany, she highlighted that the first VNR focused on showing ownership for the SDGs, including by aligning the national sustainable development strategy and linking to national-level processes. The second VNR aimed to demonstrate progress. It addressed the findings of the Global Sustainable Development Reports by examining interlinkages between the SDGs and giving an integrated view of the Goals. The VNR also reported on innovative pilot projects and the COVID-19 recovery.

During the discussion, participants highlighted that not only the content of VNRs evolves over time, but the process also matures based on learning. They highlighted creation of new institutional structures, experience gained on stakeholder engagement, and an integrated perspective on SDG implementation, fostering synergies across sectors.

Participants underscored that VNR preparation is an opportunity for domestic capacity building, awareness raising, and advocacy among government institutions and stakeholders. They noted the VNR process can strengthen existing partnerships and lay the groundwork for new forms of collaboration. They emphasized that VNRs support data-based decision making and stakeholder consultations, including with the private sector. They also noted that VNR preparation is an opportunity for engagement between political decision makers and those working at a more technical level.

Reflecting on VNR preparation during changes in government, participants said that while VNRs center on reviewing past progress, they also inform future action. Acknowledging that individual governments may want to highlight different aspects depending on their policy priorities, they discussed the value of having a general reporting structure for VNRs that is aligned with the national sustainable development strategy but allows specific elements to be spotlighted.

Pointing to insights presented in the 2024 VNR Synthesis Report, Beisheim outlined possible criteria to examine the evolution of VNRs. As fundamental elements, she noted:

• integration of SDGs into national development plans or sustainable development strategies;
• localization of SDGs and tailored alignment of national goals, targets, and indicators;
• awareness raising, building ownership among decision makers and the public; and
• means of implementation, such as domestic public resources, international financing, ODA, and private finance.

She noted a progression in follow-up VNRs can relate to:

• the level of institutional anchoring, such as whether a single ministry drives the process compared to a whole-of-government approach and whether VNRs are led by a line ministry or a high-level institution such as a presidential commission;
• the extent of parliament involvement and continuity after elections;
• linkages between SDG monitoring, national budgeting processes, and accountability mechanisms, such as audit institutions;
• progress in filling data gaps towards complete and disaggregated quality data, leveraging big data, citizen data, and geospatial data;
• whether VNRs analyze off-track indicators to reflect on failures and obstacles and use clustered SDG analysis to identify synergies and trade-offs;
• inclusion of independent scientific assessments and evaluations;
• analysis of impacts of disruptive events or specific challenges, such as the COVID-19 pandemic, disasters, financial debt, conflicts, changes in trade patterns, migration, and climate change impacts;
• the level of multi-stakeholder participation, from one time consultation to an ongoing and institutionalized engagement throughout the policy cycle;
• use of foresight methods to chart a vision for the future and plan backwards;
• definition of country-specific focus areas;
• focus on vulnerable groups, both in terms of stakeholder involvement and targeted policy measures;
• the level of the SDGs’ incorporation in financial and private sector development trajectories;
• partnerships with UN organizations, NGOs, CSOs, the private sector, and other countries;
• linkages or alignment of VNR reporting with other reporting, such as National Biodiversity Strategy and Action Plans (NBSAPs) under the Convention on Biological Diversity (CBD) and Nationally Determined Contributions under the Paris Agreement on climate change (NDCs);
• interlinkages with subnational, regional, and local-level action and reporting; and
• the use of infographics in the VNR and its translation in local languages, where relevant.

Session 3: Comparative VNR Analysis

Participants reflected on their countries’ VNR journeys, considering the criteria outlined in the previous session.

Nigeria noted they presented their first VNR in 2017, just one year into SDG implementation. This VNR focused on the institutional framework guiding implementation and highlighted a few key projects. The second VNR, published in 2022, showcased SDG integration into national development planning and was prepared based on extensive stakeholder consultation. The third VNR will highlight integration into subnational development planning and incorporate findings from Voluntary Local Reviews (VLRs). The process for stakeholder consultation was further revised and now features specific consultations with youth and persons with disability. The VNR preparation will also be informed by a national progress report prepared for the first time in 2024.

Indonesia noted its first VNR, published in 2017, focused on the transition from the Millennium Development Goals to the SDGs. By the time the second VNR was published in 2019, the country had developed an SDG coordination mechanism within the government and put in place new regulations. This VNR featured more information on localization within the country’s provinces and on resource mobilization for SDG implementation. The 2021 VNR was an outlier, as it focused heavily on COVID-19 recovery. It was also the first VNR to include a statistical annex and to involve Indonesia’s supreme audit institution. The 2025 VNR aims to show progress across the board. Provinces and cities were encouraged to prepare VLRs to reflect aggregate insights in the VNR. Progress also relates to awareness raising and capacity building, including through the creation of an SDG academy and cooperation with local philanthropies.

Finland noted that it presented its first VNR in 2016, focusing on the integration of the three dimensions of sustainable development and how this approach has led Finland to develop integrative concepts, tools and indicators to track national SDG implementation. Finland’s second VNR focused on progress achieved between 2016 and 2020, building on existing institutional follow-up and monitoring mechanisms. The 2025 VNR aims to analyze the SDGs in focus for 2025.

South Africa said its first VNR, published in 2019, considered the national commitment to the full and integrated implementation of Agenda 2030 and included multi-stakeholder contributions. Its second VNR will prioritize topics such as leaving no one behind, social protection, education for all, and universal health coverage. The 2025 VNR also recommends prioritizing five high-impact SDG Acceleration Mechanisms.

Guatemala said its first VNR, in 2017, incorporated dimensions of development related to economic growth and environmental sustainability. Its second VNR, in 2019, analyzed the 17 SDGs through the lens of 10 national priorities and reviewed the first five years of Guatemala’s national development plan (NDP). The VNR was jointly developed by public institutions, municipalities, development councils, the business sector, and civil society. The third VNR, in 2021, highlighted an implementation strategy with eight major components in which significant progress was made, mainly in planning and financing. Their fourth VNR, in 2025, links the NDP to public policies with long-term strategic goals.

Thailand explained that its first VNR, in 2017, provided a snapshot of progress in 2016, approaches and good practices applied across all SDGs, and challenges faced in achieving some of the goals. The second VNR, in 2021, highlighted the application of the Sufficiency Economy Philosophy (SEP), a “homegrown” approach that focuses on human empowerment, resilience, and environmental conservation, along with the application of technology and local wisdom in addressing development challenges and promoting recovery efforts. Thailand’s third VNR will focus on overall progress and challenges in 2030 Agenda implementation over the past decade. It will also present recommendations from various stakeholders on how Thailand can accelerate its efforts in the next 5 years.

Germany noted its first VNR, published in 2016, considered the SDGs one by one. Over time, the structure of the reports changed to spotlight transformational areas and progress on individual SDGs showcased in the form of weather reports. The country aims to highlight elements of its national sustainable development strategy that are most relevant for an international audience. Stakeholder engagement evolved from mere consultations over attaching stakeholder statements to full integration of stakeholder insights within the main body of the VNR. For the upcoming VNR, stakeholders were challenged to identify possible solutions rather than just comment on past government action. The report also aims to look beyond the national context, to reflect on SDG implementation with German support abroad and spillover effects through supply chains.

Participants highlighted data-related challenges, including differences between national and SDG indicators, data reliability, and the role of metadata. They reflected on the difficulty of condensing rich national reports with comprehensive empirical data into the format expected for presentation at the HLPF, as well as difficulties in fostering an interactive dialogue. Participants also noted a transition not only to whole-of-government approaches with dedicated coordination mechanisms but also increased involvement of parliaments.