Site Master Files do not usually reference SOPs, but instead provide high level outlines of the key Pharmaceutical Quality System processes.
However, it may be useful to reference the relevant SOP for each section but this needs to be balanced with the need to have the SMF maintained and updated. The EU guidance of SMF can be found here
https://ec.europa.eu/health/sites/health/files/files/eudralex/vol-4/2011_site_master_file_en.pdf
Also you should consider any local requirements.