This Corporate Social Capital Implementation Guidance Document (GD) is intended to assist companies to develop their Corporate Social Capital (CSC) while implementing Corporate Social Responsibility (CSR). Incorporating the concept of CSC while developing CSR practices has the advantage of fostering long-lasting impact through self-sustaining activities in a relationship network bound by shared values. CSC and CSR complement each other to maximise the value of a company and its contribution to sustainable development. This GD provides guidance to companies, independent of their activity or size, on developing CSC while they carry out their social responsibilities. More specifically, companies will learn how to use the HKQAA Sustainability Rating and Research (HKQAA SRR) methodology and its elements as a management tool for performing CSR with CSC as the underlying principle.