This article gives general guidance. Map your indicators to the current Boursa Kuwait ESG Disclosure Guide and your chosen framework with your sustainability adviser.
Why this matters now
Boursa Kuwait published an updated ESG Disclosure Guide (2026 edition) in March 2026, and Premier Market companies are required to publish sustainability reports, starting in 2026 with reports covering 2025. Community work is usually a small part of the social section, but it is often the part with the weakest records.
Start with definitions, not numbers
Before collecting anything, write down what each figure means. For example:
- Volunteering hours: hours confirmed by attendance or evidence, not hours people signed up for.
- Employees who volunteered: distinct people with at least one confirmed hour, divided by employees at a stated date.
- People helped: numbers reported by the partner after each activity, with the method noted.
- Community investment: cash and in-kind amounts given, each backed by a receipt, with in-kind valuation explained.
Use the same definitions every year so comparisons mean something.
Keep the trail
Auditors and investors increasingly ask where a number came from. For each indicator, you should be able to show the underlying records: the activity, the attendance, the approval, the receipt. Collecting these at year end from email is slow and incomplete; recording them as you go is far easier.
Report what is estimated as an estimate
Some useful figures are estimates, such as the value of volunteer time (hours multiplied by an hourly value you choose). That is fine, as long as the report says it is an estimate and states the assumption.
Show change, not just totals
A single year's totals say little. Show the change from last year, the split by department or business unit, and a sentence on why figures moved.
A short indicator set
- Employee volunteering hours
- Number and % of employees who volunteered
- Number of community activities
- Number of licensed charity partners
- People helped (partner-confirmed)
- Community investment: cash and in-kind
- Estimated value of volunteer time (labelled as an estimate)
Our ESG community indicators checklist covers these and the governance points behind them.
How CorpHands helps
CorpHands counts only approved records, keeps receipts and partner licences, and produces these indicators with year-on-year change and breakdowns, plus Excel export, a printable report and a first draft of the text. References to GRI and the Boursa Kuwait guide are shown as indicative. See Reporting & ESG.
Sources: Boursa Kuwait ESG Disclosure Guide (2026 edition, March 2026); Capital Markets Authority sustainability reporting requirements for Premier Market companies.