The present thesis explores the impact of SDG 12 on corporate sustainable reporting as way to show the impact of the global governance on the private sector. It is based on the up to date debates on the difficulty of global governance, the usual corporate motives behind sustainable actions, as well as the issues which relate to the use of quantitative indicators to evaluate in the SDGs. The data used in the analysis was produced through the use of qualitative content analysis applied to twelve corporate reports from years 2016 and 2017/18 of companies that participated in the “Reporting on the SDGs Action” platform. The thesis makes a new contribution to the field of IR by transposing state-centered conceptual tools to the private sector and demonstrating that SDG 12 is making classical CSR strategies change towards CS, hence showing the new shifts in current global governance towards a stronger involvement of stakeholders.