2026 Reporting Guide

A guide to defensible social procurement reporting

Everything construction teams need to capture, manage, and report social procurement compliance - with audit-ready confidence.
SECTION 01
What is social procurement?

Using procurement to create social value - mandatory on government projects above threshold, and you must prove it.

THE BOTTOM LINE

Non-compliance affects your tender score, puts contracts at risk, and creates audit exposure. This is a commercial obligation - not a goodwill gesture.

Government contractsObligations apply at federal and state level once projects cross value thresholds
Social value targetsSpend with Indigenous businesses, social enterprises, and disability enterprises
Proof requiredMeeting the obligation is not enough - you must be able to demonstrate it with data
Key policies in 2026
Commonwealth IPP (MMR) 2025 - requires participation and employment of Indigenous enterprises on Commonwealth-funded contracts above threshold.
Commonwealth Modern Slavery Act 2018 - organisations with revenue above $100M must report annually on slavery risks in their supply chains.
Commonwealth Environmentally Sustainable Procurement Policy (ESP) - applies to construction contracts above $7.5M from July 2024. Requires environmental sustainability clauses in approach-to-market and contract documents, supporting Australia's net zero transition.
Australian Skills Guarantee - requires that apprentices and trainees make up a minimum share of the workforce on Commonwealth-funded construction and ICT projects above threshold.
Commonwealth Buy Australian Plan - preference for Australian-made goods; major contracts need a local content plan.
State and territory policies - VIC, NSW, QLD, WA, SA, TAS, ACT, and NT each add their own requirements on top. The calculator in Section 06 shows what applies based on your location.

Most large contractors are subject to several at once - each with separate reporting requirements.

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