Where possible, the Sustainable Development Goals should focus on outcomes, such as ending extreme poverty. Yet, the distinction between outcomes, outputs, and inputs needs to be handled pragmatically, and the design of goals and targets should be guided by approaches that are best suited to mobilize action and ensure accountability. For example, ensuring universal access to healthcare or high-quality early childhood development (ECD) are important commitments for every government. Goals and targets that focus on these outputs will ensure operational focus and accountability. In some instances it also makes sense to target inputs. For example, official development assistance (ODA) is critical for ensuring many Sustainable Development Goals and needs to be mobilized in every high-income country. Mobilizing resources for sustainable development is difficult, so subsuming official development assistance as an implicit input into every Sustainable Development Goal would make it harder for government leaders, citizens, and civil society organizations to argue for increased official development assistance. It would also weaken accountability for rich countries. Similar considerations apply, for example, to the proposed target on integrated reporting by governments and businesses on their contributions to the Sustainable Development Goals.