Guidelines for Social Impact Metrics in Corporate Sustainability Reporting
This set of guidelines provides businesses with the clarity and structure needed to effectively measure, monitor, and report social impact as part of the ‘Social’ component of their sustainability disclosures.
Last updated 17 December 2025
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Overview
Building on the Sustainable Philanthropy Framework, the Guidelines for Social Impact Metrics in Corporate Sustainability Reporting go further by providing practical, step-by-step guidance for organisations seeking to better understand and apply the Framework’s social impact metrics to corporate sustainability reporting under broader sustainability standards, including the Global Reporting Initiative (GRI).
Key components of the guidelines
This set of guidelines centres on three key components — Materiality, Metrics, and Reporting. Together, they provide businesses with a structured approach to determine the materiality of social impact, identify suitable metrics to measure and monitor social impact efforts, and communicate these outcomes clearly within sustainability disclosures.
Extracted from Page 5 of the guidelines
Materiality | Metrics | Reporting |
Enable organisations to see how social impact is aligned to their overall organisational direction, thereby classifying it as a material topic. | Deepen understanding of meaningful performance tracking to have visibility of impact created, beyond output generated. | Enhance accountability of social impact through leveraging on familiar management approaches and reporting principles. |
The guidelines, developed in collaboration with ecosystem partners was designed to support organisations at varying stages of their sustainability reporting journey to promote a consistent approach in reporting the ‘Social’ aspect of ESG.
Ecosystem partners
Corporate partners
Contact us
To learn more about the Guideline for Social Impact Metrics in Corporate Sustainability Reporting, reach out to us at ncss_comchest@ncss.gov.sg.