Based on "Integrating the SDGs into Corporate Reporting: A Practical Guide", ASEH classified the 17 SDGs into three tiers: Tier 1 – SDGs most relevant to the company's operations and must be immediately addressed Tier 2 – SDGs highly relevant to the company's operations and must be addressed in the future Tier 3 – SDGs relatively irrelevant to the company and do not pose a threat to its business models or industry.