| GRI Universal Standards 2021 |
ESG / Social / Environmental |
GRI 203, 305, 306, 401, 413 |
Provides material topic framework and disclosure indicators. SGF maps programme outputs to material topics confirmed with each partner. |
| SROI Network Methodology (2021) |
Financial / Social ROI |
SROI ratio, Avoided hospitalisation value |
Financial proxies for health outcomes to be confirmed against SA DOH unit cost database and sector benchmarks per project. |
| B-BBEE Codes of Good Practice (dti, 2023) |
Compliance / ESG |
SED points, Skills Development contribution |
Qualifying expenditure definitions and recognition multipliers verified annually against current Codes. B-BBEE verification agent to confirm scoring. |
| AMEC Barcelona Principles (3rd Ed.) |
Brand / Media |
EMV, Digital Engagement Index, Media coverage value |
CPM benchmarks to be confirmed with partner's media agency or social listening tool provider. AVE benchmarks updated quarterly. |
| Porter & Kramer CSV Framework (2011) |
Market development |
Demand Creation Index, Market Penetration Rate, CLV Pipeline |
Difference-in-differences matching methodology for control districts to be agreed with partner's commercial analytics team at programme design. |
| MSCI ESG Ratings Methodology (2024) |
ESG / Investor |
ESG rating uplift indicators |
Sector-specific key issue weights confirmed annually. SGF to develop internal model mapping programme outputs to MSCI pillar scores per industry. |
| SDG Indicator Framework (UN, 2030) |
Social / Health / Economic / Environmental |
All social and health metrics |
SDG mapping applied as secondary alignment layer. Primary metrics remain programme-specific; SDG alignment supports grant donor reporting and global disclosure. |
| SHRM Human Capital Reporting |
Talent / HR |
Talent retention premium, Skills development |
Replacement cost benchmarks (0.5–2× salary) to be confirmed with partner HR team. Varies significantly by seniority and function. |
| WHO Health System Performance Assessment |
Health |
Population Health Improvement Index |
Sub-index weights (chronic, maternal, nutrition, wellness) to be confirmed per project type and partner health focus area. Composite weighting is configurable. |
| DEFRA / GHG Protocol (Emission Factors) |
Environmental |
Carbon footprint per outcome |
SA-specific emission factors (DFFE/ESKOM grid intensity) to be applied where available. DEFRA factors used as fallback. Scope 1+2 tracked; Scope 3 reported where feasible. |