The indicators have been developed based on the extensive work conducted by the United Nations Conference on Trade and Development (UNCTAD), in particular the Guidance on core indicators for entity reporting on the contribution towards the implementation of the Sustainable Development Goals (GCI). The Office of Chief Statistician, FAO has aimed to build on this work and is grateful for the collaboration and sharing of lessons learned from the International Standards for Accounting and Reporting (ISAR) members and the UNCTAD GCI team, in particular Tatiana Krylova and Elena Botvina. The indicators have also been developed with the aim of promoting alignment with existing reporting frameworks, and have benefitted from insights shared and feedback received from the teams at the Global Reporting Initiative, the World Benchmarking Alliance, the United Nations Global Compact, the Carbon Disclosure Protocol (CDP), the Sustainability Accounting Standards Board (SASB), the Organisation for Economic Cooperation and Development (OECD), the Columbia Center on Sustainable Investment, and the United Nations Sustainable Development Solutions Network (UNSDSN) of FAO. The openness and collaborative spirit of each of these organizations has helped to ensure that the indicators are aligned to existing standards and contribute to the efforts to harmonize sustainability reporting standards, tools and metrics globally.