Sustainability Without the SDGs: US Policy Shifts and Corporate ESG

Harvard Law School Forum

In March 2025, the US formally rejected the UN Sustainable Development Goals (SDGs)—a set of 17 global objectives to address economic, social, environmental challenges. The US decision marks a significant departure from previous bipartisan support for multilateral sustainability frameworks. This report examines this policy shift and its potential implications for corporate sustainability efforts and the environment, social & governance (ESG) landscape.

Key Insights

  • The US withdrawal of support for the SDGs reflects a broader shift toward a sovereignty-first, transactional foreign policy, weakening global momentum for multilateral development efforts at a time when SDG progress remains off track.
  • As many US companies align with the SDGs, the impact of the US federal pullback on ESG strategies may be limited. Corporate sustainability efforts are driven more by business strategy, market forces, and stakeholder expectations than by voluntary global frameworks.
  • The US withdrawal from the SDGs may accelerate the fragmentation and politicization of the global sustainability landscape, underscoring the need for companies to anchor their ESG efforts in business value, legal defensibility, and region-specific regulatory realities.

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