In September 2020, the World Economic Forum (WEF) in association with Deloitte, EY, KPMG and PwC published ”Measuring Stakeholder Capitalism”.
The report contains 21 core and 34 expanded metrics and disclosures.
• The core metrics and disclosures focus primarily on activities within an organization’s own boundaries.
• The expanded metrics are less well-established in existing practice and standards and have a wider value chain scope.
The metrics represent a way of measuring and communicating sustainable value creation and are organized under four pillars that are aligned with the SDGs and principal ESG domains:
• Principles of Governance,
• Planet,
• People and
• Prosperity.
Companies are being encouraged to report against as many of the core and expanded metrics as they find material and appropriate, on the basis of a “disclose or explain” approach.
The report can be downloaded here