Framework mapping

What it is

Sustainability teams often ask: “Which disclosure does this number belong to?” The Framework mapping table on the ESG report page answers that for the data CorpHands holds. Each row shows the framework, the reference, the disclosure topic and your value for the year.

Be clear about what this is. It maps community and volunteering data to disclosure topics. It is not a full IFRS S1, IFRS S2, CSRD/ESRS or GRI report, it is not a materiality assessment, and it is not assurance. Every row is marked indicative: confirm it with your sustainability adviser.

What you can use it for

• GRI: 413-1 (community engagement activities and approved volunteering hours), 201-1 (cash and in-kind community investment), 203-2 (beneficiaries reached), 401-2 (volunteer leave days taken).
• ESRS: S3 (S3-4) actions with affected communities, activities and people helped; S1 as an entity-specific disclosure for employee volunteering participation; environmental metrics only as voluntary context, not as an ESRS datapoint.
• IFRS S1: volunteering hours as social information the company may consider material, and the share of activities signed off by partners as evidence. IFRS S2 is climate-related and is not produced from CorpHands data.
• B4SI (Business for Societal Impact): inputs as cash and in-kind contributions, and time (the value of employee volunteering: approved hours × the value of a volunteer hour), and outputs as people reached. Management costs are not recorded in CorpHands; add them yourself.
• PPN 002 (Social Value Model): metric 3bi, the number of community engagement activities. The Giving and social value page adds 4bi evidence and hours by UK region, for the year or one campaign.

How to do it

Use the mapping

1. Open the tableGo to CSR workspace → ESG report, choose the year and scroll to Framework mapping.
2. Read each rowColumns: Framework, Reference, Disclosure, Value. Some rows carry a note, for example “Not a mandatory S1 datapoint; entity-specific disclosure.”
3. Share with your adviserOpen the Printable report (page 4 repeats the table) or download the UK report pack, which includes the GRI and B4SI rows in a spreadsheet.

Tips and good practice

• Beneficiaries use the People helped impact metric when it has values; otherwise the beneficiary numbers on activities.
• Environmental contributions (trees, waste collected) are activity outputs. They are not greenhouse-gas data and not an IFRS S2 or ESRS E1 disclosure.
• Raise the share of partner-verified values and signed-off activities before year end; these rows are part of the evidence.
• Frameworks change. Check the current version of each standard before you publish.
• UK Sustainability Reporting Standards: UK SRS S1 and S2 were published on 25 February 2026 for voluntary use, and the FCA's final rules (PS26/19, September 2026) ask UK-listed companies to report against them on a comply-or-explain basis for financial years starting on or after 1 January 2027, with transitional relief for S1. CorpHands community figures can support the social information you choose to report; CorpHands does not produce climate (S2) disclosures.

Questions