Investor and business communities are under global pressure to exercise sustainability-related financial disclosures. Locally, Singapore Exchange-listed companies need to generate reports to demonstrate their environmental, social, and governance (ESG) performance on a “comply or explain” basis. There are calls by international bodies to go beyond ESG reporting and carry out social impact assessment for holistic analyses of a company’s social value that goes beyond measuring mere outputs to track real changes it makes on society. This bodes well for inter-sector collaboration with governments and non-profit organisations. Alongside impact assessment, businesses are ever more reliant on gap analyses to keep up with changing market demands and pursue growth areas. This module equips students with the fundamentals in conducting gap analyses and impact reporting for businesses. This module makes no assumption about prior knowledge.