Handbook - Harmonised Framework for Impact Reporting for Social Bonds (2024)
This handbook outlines core principles and recommendations for reporting to provide issuers with a reference as they develop their own reporting. In 2024, the Impact Reporting Working Group started work on adding core and other impact reporting metrics and sector specific guidance for each of the project categories referenced in the Social Bond Principles (SBP), starting with Affordable Housing. While this document does not, at this stage, cover detailed impact reporting on all other SBP categories, the authors of this document acknowledge the importance of alignment and harmonisation also for such projects, for which additional suitable indicators will be developed in the future.
The handbook also includes an illustrative list of quantitative social indicators that may be considered.
A template is also available in Excel format.
Compared to the past versions, the 2024 edition of the Harmonised Framework for Impact Reporting for Social Bonds fully duplicates the Core Principles and Recommendations for Reporting that are described in the Handbook Harmonised Framework for Impact Reporting for Green Bonds, enabling issuers to provide the market with standardised practices.
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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