As an integral part of UNDP’s new Finance Sector Hub, SDG Impact aims to contribute to significantly increase the flow of capital from private sector investors towards the achievement of the SDGs in UNDP programme countries, in support of the implementation of the 2030 Agenda and the UNDP Strategic Plan 2018-2021. SDG Impact’s goal is to define and develop a viable approach for UNDP to support countries to mobilize significant volumes of private sector investments for SDG achievement. The initiative will emphasize experimentation and innovation as it focuses on developing prototype products and services that then will be tested, refined and brought to the market in a relatively short time frame. The overall vision of the project is “to contribute to a world where all private sector capital flows contribute to the SDGs”. It will do so by providing investors, businesses and others with clarity, insights, tools and capacities required to support and authenticate their contributions to achieving the SDGs. The project framework is grounded in global human rights principles including UN Guiding Principles on Business and Human Rights, UN Global Compact Ten Principles, global standards for Free and Prior Informed consent with respect to indigenous peoples, and OECD Guidelines for Multinational Enterprises.

The complaint alleges several violations related to the UNDP's SDG Impact - Private Sector Capital project in Cambodia, specifically in the activities related to the "Cambodia SDG Investor Map". The complainants assert failures in the due diligence process during the selection of organizations and companies highlighted as partners in the platform, who have a documented history of perpetrating, contributing to, or being linked to human rights abuses, including coerced land sales, forced evictions, deforestation of protected areas and indigenous lands, child labor, trafficking in persons, and other harms. Complainants noted individuals have already suffered harms as a result of UNDP's endorsement of these organizations as 'partners'.

The complaint is lodged by individuals facing harm, represented by the Cambodian League for the Promotion and Defense of Human Rights (LICADHO). The complainants requested that their personal information remains confidential.