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Service 04 ยท ESG, CSI and SED
Social spend with evidence behind it.
We help you design social programmes, document who benefited and why, and show which contributions may count as socio-economic development under the B-BBEE Codes. Then we turn the same records into impact reporting your board can stand behind.
CSI or SED?
All qualifying SED can come from CSI. Not all CSI counts as SED.
The difference is the rules. CSI is whatever social investment you choose to make. SED is defined by the Codes: the contribution is measured against a target linked to your net profit after tax, and the share that counts depends on how much of it directly benefits black people.
Corporates and mines
Programme owners
Established CSI budgets that need to show what they achieved, and which parts qualify as SED for the scorecard.
Output Evidence file and impact report
QSEs and growing businesses
A new programme
A first SED contribution that is planned against the target from the start, with the paperwork a verifier will ask for.
Output Programme plan and evidence checklist
Boards and investors
Reporting
Impact and ESG reporting built on the same records as the scorecard, so the numbers in both agree.
Output Board-ready impact summary
What you get
Design, evidence and reporting
- Programme review. Your current social spend sorted into what may count as SED and what is CSI only, with the reason for each.
- Programme design. New or adjusted contributions planned against your SED target and the beneficiary rules.
- Beneficiary evidence. Proof of payment or value, beneficiary declarations and the link to black beneficiaries, gathered as you go rather than at year end.
- Scorecard file. SED evidence organised for your SANAS-accredited verification agency, inside the B-BBEE scorecard platform.
- Impact reporting. What the programme did, for whom, at what cost, written for your board and stakeholders.
What we need from you
Records you already keep
- Annual financial statements, for net profit after tax
- A list of contributions for the year: recipient, amount or value, date
- Proof of payment or delivery for each contribution
- Agreements or letters from beneficiary organisations
- Any beneficiary declarations or reports you already hold
Send documents through the engagement, not through this website. The site does not accept uploads.
Timing
SED follows your financial year
| When | What |
|---|---|
| Start of the financial year | Set the SED target from the latest net profit after tax and plan the contributions |
| During the year | Collect proof of payment and beneficiary evidence with each contribution |
| Year end | Close the evidence file before verification starts |
| Rolling, 12 months | Your B-BBEE certificate or affidavit, which the SED element feeds |
Contributions count only if they meet the Codes' rules and your verification agency accepts the evidence. We do not promise points or a level.
Linked platform
B-BBEE scorecard platform
SED contributions captured once with their proof, alongside the rest of your scorecard, and the source of every figure kept. The same records feed your impact reporting.
A tool. It does not replace verification by an accredited agency.
About the platformQuestions
What programme owners ask first
Does our bursary scheme count as SED?
It may, or it may sit better under skills development, depending on who the bursars are and how the scheme is set up. We look at the details and write down where each contribution belongs.
Can donations in kind count?
They can, if you can show their value and who benefited. The evidence needs to be as clear as for a cash contribution.
Will this get us full SED points?
We cannot promise points. We plan the contributions against your target and prepare the evidence. Your verification agency decides what is recognised.
Do you write sustainability reports to a standard?
We prepare impact and ESG reporting from your records and say which guidance it refers to. We do not certify reports, and we do not claim a report complies with a standard unless an independent provider has assured it.
How does this link to carbon reporting?
Environmental figures sit in our carbon and emissions service and the emissions evidence ledger. Social and environmental reporting can then draw on the same company records.
What we do and don't do
We prepare. The verifier decides.
A SANAS-accredited verification agency decides which contributions are recognised as SED. We design the programme and prepare the evidence with you, and we never inflate a contribution to reach a target.
Talk to an ESG consultant
Tell us roughly what you spend on social programmes and when your financial year ends.