Evaluation studies should provide rich quantitative and qualitative data to understand the impact performance of different enterprises and social investments against the SDGs. Findings should be based on metrics that relate to the quantity and quality of effects. Data should be available in year on year formats for comparisons and be up to date. It should involve contextual data analysis, against targets, with timelines and trends, against benchmarks. While providing an evidence base for causal linkages, it requires the development of a counterfactual, using control or comparison groups to assess what changes might have happened otherwise.