According to Social Value International, a good impact report contains information about:

• How the impacts are determined or selected;
• How we know these are the right ones;
• What targets are set for our impact;
• How positive and negative impacts are included;
• Performance on impacts and net impact, against these targets;
• Performance against a minimum threshold;
• What decisions have been influenced by the information in the report;
• What plans are for increasing impact and improving the use of impact information;
• How the information was assured or audited.

United Nations Development Programme. (2021). SDG Impact Standards Glossary. https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf