SBA Impact Reporting Framework – Sustainable Business Alliance

The Sustainable Business Alliance Reporting Standard is designed to help businesses communicate their sustainability journey in a simple, structured, and meaningful way. It provides a clear guide for what to include in your Impact Report, making it easier to track progress, share achievements, and identify areas for improvement.

Whether you're reporting for the first time or building on previous efforts, this framework helps ensure consistency, credibility, and alignment with SBA accreditation — which uses the same structure to assess submissions.

Click here to download the Draft SBA Impact Reporting Standard

Governance Topics

Topic	Disclosures
Strategic Alignment	Information on the company's mission and alignment to ESG priorities Materiality Assessment report including a list of material ESG topics
Integrated Planning	Information on targets set against highest priority ESG topics Information on key actions and initiatives taken to achieve targets Approach to defining roles, responsibilities, and accountability.
Reporting and Transparency	Information on where to find details on social and environmental performance Evidence of third-party verification (e.g. Limited or Reasonable Assurance Report)
Procurement	Percentage of significant suppliers evaluated for social and environmental impacts. Information on how suppliers are engaged to improve social and environmental performance Information on social and environmental requirements for key suppliers
Fraud and Corruption	Information on risks related to fraud and corruption. Total number and nature of confirmed incidents of corruption.
Data Privacy	Information on measures taken to protect data and privacy. Number of substantiated complaints received concerning breaches of privacy of stakeholders
Modern Slavery	Operations at significant risk for incidents of child labour, forced labour and human trafficking Information on actions taken to mitigate the risk of modern slavery within the supply chain

Social Topics

Topic	Disclosures
Labour Practices	Total number of employees by employment type and contract Employee retention or turnover rate Percentage of employees covered by collective bargaining agreements
Employee Representation	Employee engagement processes in place, including surveys, worker councils, and grievance mechanisms. Proportion of employees covered by formal representation structures Number of employee grievances reported and categorised by type (e.g., harassment, discrimination)
Training and Development	Information on the company's training and development policy. Average number of training hours per employee per year. Percentage of employees receiving regular performance and career development reviews
Fair Compensation	Ratios of standard entry level wage by gender compared to local minimum wage. Information on any living wage assessments carried out and measures taken to close any living wage gap. Number of days of annual paid leave provided for full time employees.
Health and Wellbeing	Information on measures taken to promote health and wellbeing and ensure safe working conditions Number of weeks of paid Parental Leave offered to male and female staff The number and rate of recordable work related injuries and fatalities
Diversity and Equality	Diversity of governance bodies and employees Ratio of basic salary and remuneration of women to men Information on the company's Diversity, Equity and Inclusion policy
Local Communities	Percentage of the company's expenditure on local suppliers Percentage of the company's managers hired from the local area The total value of funds and in-kind assistance provided for community charities or causes.

Environmental Topics

Topic	Disclosures
Energy	Total energy consumption within the organisation Information on energy efficiency measures implemented Percentage of energy consumed from renewable sources
Emissions	Total Scope 1, 2 and 3 Greenhouse Gas Emissions (CO₂e) Information on Net Zero targets and alignment to Science Based Targets Information on the company's emissions reduction plan
Water and Effluents	Total water withdrawals by source Information on water efficiency measures implemented by the company Total Freshwater and Non-Freshwater discharges
Waste	Waste generated by material and means of disposal Information on recovery and recycling programs in place Hazardous waste generated by material and means of disposal
Materials	Consumable materials used by material type and weight and information on their environmental impacts Plans to improve the environmental impact of consumable materials used Information on any chemicals and materials of concern used and plans to eliminate them
Biodiversity	Information on the nature of significant direct and indirect impacts on biodiversity Initiatives to reduce impacts on biodiversity from the company's operations or suppliers