Harmonised Framework for Impact Reporting for Social Bonds (2023)
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 document also provides a reporting template covering quantitative and qualitative information that issuers can adapt to their own circumstances. This is also available in Excel format. The indicators listed in this illustrative summary are not exhaustive.
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 2023 edition clarifies the requirements around target population(s) and includes references to ”just transition” considerations and sample metrics.
Translation of the Harmonised Framework for Impact Reporting for Social Bonds (2022 edition)
For the avoidance of doubt, the English language version of the Harmonised Framework for Impact Reporting for Social Bonds is the official version of the document. The below translation is provided for general reference only.
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