Based on SDG 12 “Ensure sustainable consumption and production patterns” the investable sub-goals are:

12.3 Reduce food waste
Post-harvest
Investible entities that:
- produce ingredients and enzymes that prevent or delay food spoilage
- build or operate storage facilities
- manufacture equipment for improved logistics, incl. cold chain
- produce packaging materials for upholding freshness and nutritional quality of food products
12.4 Management of chemicals and all wastes throughout their life cycle and reduce the into the environment
Emission reduction equipment
- Producers of filters, process software, catalysts specifically targeting emission control
Sustainable substitutes of chemicals
- Producers of biochemicals that provide safe and environmentally sound alternatives
X Not: synthetic or biochemicals when natural alternatives exist
12.2 Sustainable management and efficient use of natural resources
12.5 Reduce waste generation
Prevention, reduction, recycling/reuse
Investable entities that:
- provide products and services for prevention, reuse, recycling of waste (e.g. product design, waste management, waste-to-energy and materials recovery)
- provide products and services for the ‘sharing economy’ that reduce the need for natural resources
- provide products and services for process improvements contributing to reducing waste
- provide refurbished electronics products and services or apply closed-loop production systems or circular production systems
The SDGs and SDG sub-goals have been translated from an investor perspective into the SDI taxonomy of product categories that are considered solutions contributing to the SDGs. The full SDI Taxonomy can be found here. When evaluating a company, the starting point is the classification of its products and services within the SDI product categories. The size of the positive contribution is calculated from the associated revenues (sales).