Sustainable Development Goals (SDGs) adopted by the United Nations in 2015 are a widely recognized framework to guide sustainable development policies and actions. This papers aims to analyze the potential of SDGs to improve government and business coordination by aligning their reporting practices. To do so, we assess the consistency between the sustainability indicators at the national level (Belgian) and of businesses (pharmaceutical and retail sectors). We aim to answer the following questions: Do they measure the same SDGs issues? Do they develop similar quantitative targets on similar issues? And, for both sets of indicators and targets, how can data from one level be used by the other in order to better coordinate their respective actions? Firstly, we show that indicators are developed for each SDG at the national level but fall behind at the business level on several issues, especially regarding goals 9, 10 and 11. Secondly, it appears that there is a general disconnect between both levels' quantitative targets. Thirdly, we show that business measures are poorly focused on issues and goals which are critical at the national level, i.e. facing unfavorable evolutions. Finally, a focus on GHG emissions shows that Belgian GHG targets at the national level are not compatible with reaching the climate objective of 1.5°, while some business targets (scope 1 & 2) seem consistent with this goal, despite measurement uncertainties. These results show room for improvement of indicators in order to ease the coordination of actors and also for public intervention to align businesses on the achievement of SDGs.

联合国2015年通过的可持续发展目标（SDG）是指导可持续发展政策和行动的广泛认可的框架。本文旨在分析可持续发展目标通过调整其报告做法来改善政府与企业协调的潜力。为此，我们评估了国家（比利时）和企业（医药和零售部门）的可持续性指标之间的一致性。我们旨在回答以下问题：它们是否衡量相同的SDG问题？他们是否在类似问题上制定了类似的量化目标？而且，对于这套指标和指标，如何才能将一个层次的数据用于另一层次，以更好地协调各自的行动？首先，我们表明，在国家层面上为每个SDG制定了指标，但在几个问题上却在企业层面上落后，尤其是在目标9、10和11方面。其次，似乎两个层面的量化目标之间普遍存在脱节。第三，我们表明，商业措施很少集中在国家层面上至关重要的问题和目标上，即面临不利的发展。最后，对温室气体排放的关注表明，比利时在国家一级的温室气体目标与实现1.5°的气候目标不兼容，尽管测量存在不确定性，但某些商业目标（范围1和2）似乎与该目标一致。