UK SRSThe UK Sustainability Reporting Standards, ESOS, SECR and TCFD, read against the published text.HUBYOU ARE HEREUK SRS GuideAn independent reference guide to UK SRS, ESG, TCFD, SECR, ESOS and the global standards.Global Reporting StandardsSustainability reporting standards worldwide: ISSB, the EU CSRD after Omnibus I, California SB 253 and SB 261, and UK SRS.UK SRS StandardsUK SRS S1 and S2 at the provision: reliefs, comply or explain, and the FCA statements.ESOS QuestESOS Phase 4 in depth: qualification, the audit, sign-off, action plans and penalties, read against the Regulations.SRS EngineeringThe data build behind a UK SRS report: metrics, owners, controls and timing.SRS ReportWhat a UK SRS report contains, how it is assembled, and how to read one.UK SRS ReportAnalysis and commentary: CDP, the DESNZ emission factors, SECR and ESOS, with every figure cited.UK SRS NewsThe cluster's news publication, and what a UK SRS report contains.UK SRS DeliveryTemplates, costs, ESOS delivery guides and readiness assessment.UK SRS FinanceFinanced emissions, PCAF and IFRS S1/S2 for banks, insurers and asset managers.SECRStreamlined Energy and Carbon Reporting: deadlines, thresholds, eligibility and guidance.Carbon CreditsCarbon credit ratings, risk analysis, valuation and market structure.Environmental RegimesThe eight UK environmental reporting regimes, their thresholds, deadlines and regulators.UK SRS ServicesThe services arm: ESOS, SECR, net zero and sustainability consultancy.

Software · impact and social value, cited

Impact measurement software: social value, impact reporting and what each asks

Impact measurement software records the social and environmental effects of an organisation’s work and turns them into evidence a buyer, funder or certifier can read.

“Impact” means three different things in the UK, so this page separates them, shows what each framework asks a tool to produce, and gives the tests that follow.

What the software does

What does impact measurement software do? From activity to evidence

Impact measurement software is the system an organisation uses to show what difference its work makes beyond its own accounts.

In UK practice the same tools serve three audiences: public buyers scoring social value, readers of an impact or sustainability report, and certifiers such as B Lab.

Each audience reads impact through a different framework, so the useful question is which of them a tool maps to.

The public-procurement end is also covered on social value reporting software.

  1. 1

    Define

    The outcomes you promise or report, mapped to the framework that will read them.

  2. 2

    Collect

    Activity and outcome data, with the source record and who collected it.

  3. 3

    Evidence

    Case studies, beneficiary numbers and any valuation, each with its method.

  4. 4

    Track

    Commitments turned into contract KPIs and followed to delivery.

  5. 5

    Report

    To the buyer, the board, the impact report or the certifier, in each one’s format.

Three meanings

What does “impact” mean in the UK? Three frameworks, three owners

In public procurement, impact is social value, which the Public Services (Social Value) Act 2012 asks certain authorities to consider and the procurement notes turn into a scored criterion.

In reporting, it is impact materiality: GRI 3 makes an organisation’s most significant impacts on the economy, environment and people its material topics.

The European standards adopted the same definition of impact materiality as GRI, according to the EFRAG–GRI joint statement, and pair it with financial materiality.

UK SRS, built on the ISSB standards, uses financial materiality, so an impact assessment does not by itself answer a UK SRS disclosure.

Read the detailed guidance and references

EFRAG’s ESRS-40a exposure draft proposes an impacts-only standard for third-country groups; it is a proposal under consultation, not a requirement.

The materiality concepts side by side are on impact materiality and double materiality.

Who defines impactExplore

Who defines impact

Social value

Public authorities consider economic, social and environmental well-being.

Social value in tenders

How much is social value worth in a central government tender? At least a tenth

PPN 002 requires central government buyers to apply a minimum 10% social value weighting to covered, above-threshold procurements, and every commitment a supplier makes must be written into the contract.

PPN 026, published on 5 August 2026, applies to tenders whose notice is published on or after 1 January 2027: it reaches covered procurements of £1m or more including VAT, with a minimum 10% weighting rising to 20% at £5m.

At £5m or more it also asks for at least one social value KPI beyond the Act’s three, published and reported, so a promise in a bid becomes a tracked obligation.

The checker beside this applies both notes to your tender’s value and date.

Which social value rule applies to this tender?

Enter the total contract value, including VAT.

Source: PPN 026.

The buyer’s notice and any exclusion it relies on decide the tender; this reads the two notices only.

Nothing is stored or sent.

The model a tool maps to

What does a tool have to map outcomes to? Two models, not one

PPN 002 model

5 · 8 · 17Missions, delivery outcomes, award criteria

Environmental outcome

Outcome 4Sustainable procurement practices

PPN 026 model

2 · 6Outcomes and award criteria

From

1 January 2027Tender notices published on or after

The PPN 002 model runs five government missions, eight delivery outcomes and 17 model award criteria, and outcome 4, sustainable procurement practices, is its only environmental outcome.

The PPN 026 model is smaller, with two outcomes and six award criteria, and neither notice says the other is superseded.

A tool that maps your outcomes to only one model will mis-file half your bids during the transition.

  1. 1 October 202501

    PPN 002 in effect

    Covered procurements under the Procurement Act 2023; minimum 10% weighting.

    PPN 002

  2. 5 August 202602

    PPN 026 published

    A new model, a £1m threshold and two weighting tiers.

    PPN 026

  3. 1 January 202703

    PPN 026 applies

    To procurements whose tender notice is published on or after this date.

    PPN 026 ¶10

The models in detail are on the social value model.

Accredited tools

Is there accredited impact software? Two owners say how

Two framework owners say something about software, and they say different things.

Social Value International keeps a directory of accredited tools and software: products created by its organisational members or networks, reviewed by SVI and accredited as showing alignment with the Principles of Social Value.

B Lab says B Corp Certification starts on its own free B Impact platform, and that it does not certify or accredit third-party software.

Government names no tool, so a platform that claims to be “approved for social value” is describing its own design, which many good platforms do with care.

Who accredits whatExplore

Who accredits what

Social Value International

Accredits products as aligned with the Principles of Social Value.

Putting a value on impact

Should impact be turned into pounds? Only with the method shown

Many tools can attach a monetary value to an outcome, which helps compare programmes but can mislead if the method is hidden.

PPN 002 asks for commitments to be written into contracts as terms or KPIs, which are usually outcomes, not values.

GRI asks for impacts described by severity, through scale, scope and irremediable character, with likelihood separate.

So the safest tool reports the outcome and its evidence first, and any valuation alongside, labelled with its method.

One
outcome

Reported as an outcome

Beneficiaries, hours, tonnes or jobs, with the evidence behind each.

What contract KPIs and GRI disclosures usually need.

Reported as a value

A monetised figure from a stated valuation method and its sources.

Useful for comparison; never presented as cash.

The tests before you sign

Which questions test an impact tool? Eight, each tied to its framework

Each question beside this names the rule it comes from and what a passing answer looks like.

Run them with one real bid and one real report, because the two use different models.

This site has tested no products

Nothing on this page is a rating, ranking or recommendation of any product.

Impact measurement demo questions · tick the ones you need

The pass tests are our reading of the cited provisions.

Nothing you tick is stored or sent.

For the board

Impact counts when it is written into the contract and backed by evidence a buyer can check.

Where impact is scoredExplore

Where impact is scored

Bids

At least 10% of the score in covered central government tenders.
Each row restates a fact cited above; the actions are this site’s order of work.
What we knowWhat to do first
PPN 002 needs at least 10% social value weightingList which of your bids are covered central government tenders
PPN 026 applies from 1 January 2027, with 20% at £5mCheck the model each live bid uses
Commitments become contract KPIsKeep evidence per KPI, not per programme
GRI and ESRS share one impact-materiality definitionRun one impact assessment and reuse it

Frequently asked

Impact measurement software, answered

What is impact measurement software?

Software that records the social and environmental effects of an organisation’s work — outcomes, beneficiaries, evidence and, sometimes, a monetised value — so they can be reported to buyers, funders, boards or certification bodies.

Is impact measurement required by UK law?

Not as such.

The Public Services (Social Value) Act 2012 s.1(3) requires certain public authorities to consider how a services procurement might improve economic, social and environmental well-being.

Suppliers measure impact because buyers score it, not because a statute requires a tool.

What does PPN 002 require?

For covered (above-threshold) procurements by central government departments, executive agencies and non-departmental public bodies, a minimum 10% social value weighting of the total score, and every social value commitment written into the contract as terms or KPIs.

What changes with PPN 026?

PPN 026, published on 5 August 2026, applies to procurements whose tender notice is published on or after 1 January 2027.

It reaches covered procurements of £1m or more including VAT, says a minimum 10% weighting should apply, rising to 20% at £5m, and asks for at least one social value KPI beyond the Act’s three at £5m or more.

Does PPN 026 replace PPN 002?

Neither notice says so in terms.

PPN 026 applies to procurements commenced from 1 January 2027 and lets buyers use the previous edition during the transition; this site does not assert a supersession neither document asserts.

What is the Social Value Model?

The PPN 002 model runs five government missions, eight delivery outcomes and 17 model award criteria; outcome 4, sustainable procurement practices, is its environmental outcome.

The PPN 026 model is different, with two outcomes and six award criteria.

What is impact materiality?

Materiality judged by an organisation’s most significant impacts on the economy, environment and people.

It is GRI’s test, and the European standards adopted the same definition; UK SRS, like the ISSB standards, uses financial materiality instead.

Is there accredited social value software?

Social Value International keeps a directory of accredited tools and software: products created by its members or networks, reviewed by SVI and accredited as showing alignment with the Principles of Social Value.

Do I need software for B Corp?

B Lab says B Corp Certification starts on its own free B Impact platform, and that it does not certify or accredit third-party software.

Can one tool serve social value bids and an impact report?

Often, if it keeps the evidence once and maps it to each framework.

The models and definitions differ — PPN 002, PPN 026, GRI and ESRS each have their own — so ask which mappings are built in.

Has this site tested any impact measurement software?

No. The tests on this page are written from the Act, the procurement notes and the frameworks’ own texts, and the software directories are quoted in their owners’ words.

Sources

Primary sources

Every rule on this page traces to the Act, the procurement notes or the framework owner listed here.

Checked against 16 sources fromlegislation.gov.ukCabinet OfficeSocial Value InternationalGlobal Reporting InitiativeEFRAG and GRIEFRAG
  1. legislation.gov.uk
    Public Services (Social Value) Act 2012, section 1

    A duty to consider economic, social and environmental well-being.

  2. Cabinet Office
    PPN 002: taking account of social value in the award of contracts

    Minimum 10% weighting; commitments written into the contract.

  3. Cabinet Office
    PPN 026: the social value model (5 August 2026)

    From 1 January 2027: £1m threshold, 10% and 20% tiers, an extra KPI at £5m.

  4. Social Value International
    Accredited tools and software

    Products reviewed and accredited as aligned with the Principles of Social Value.

  5. Global Reporting Initiative
    GRI 3: Material Topics 2021

    Material topics are an organisation’s most significant impacts.

  6. Global Reporting Initiative
    GRI Standards

    The impact reporting standards GRI 3 belongs to.

  7. EFRAG and GRI
    Joint statement of interoperability (2023)

    ESRS adopted the same definition of impact materiality as GRI.

  8. EFRAG
    ESRS-40a exposure draft: Basis for Conclusions (July 2026)

    A proposed, impacts-only standard for third-country groups.

  9. EFRAG
    European Sustainability Reporting Standards

    Double materiality: impact and financial.

  10. EUR-Lex
    Directive 2013/34/EU, as amended (consolidated 18 March 2026)

    The CSRD reporting obligation and double materiality.

  11. B Lab
    Get started with B Impact

    B Lab’s own free platform; B Corp Certification starts there.

  12. Department for Business and Trade
    UK SRS S1 General Requirements (PDF)

    Financial materiality: the UK’s investor-focused standard.

  13. Department for Business and Trade
    UK Sustainability Reporting Standards S1 and S2

    Published 25 February 2026.

  14. IFRS Foundation
    IFRS S1 General Requirements

    The ISSB baseline UK SRS S1 is built on.

  15. GOV.UK (DESNZ, Defra)
    Environmental Reporting Guidelines

    Environmental KPIs beyond carbon.

  16. Financial Conduct Authority
    PS26/19

    Comply or explain for listed companies; financial, not impact, materiality.

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