Harmonised Framework for Impact Reporting for Social Bonds (2022)
This document summarises the conclusions of the Social Bond Principles Working Group on impact reporting and aims to catalyse a broader discussion among issuers and investors. It outlines a framework for reporting on projects to which Social Bond proceeds have been allocated, including core principles and recommendations for issuers as they develop their own reporting. The document also provides a reporting template covering quantitative and qualitative information that issuers can adapt to their own circumstances.
The definitions of output, outcome and impacts have been updated in the 2022 version which also includes an enriched list of social indicators. A new Annex on Impact confirmation on target population has been added. The list of sample indicators is now presented by SBP projects.
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