In August 2019 the World Economic Forum’s business community, represented by the International Business Council (IBC), had a robust discussion on the environmental, social and governance (ESG) aspects of business performance and risks. They discussed the challenges that corporations face in demonstrating long-term value creation for all stakeholders on an internationally consistent basis across industries. The IBC, under the Chairmanship of Brian Moynihan, launched an initiative for collective action to identify a core set of ESG metrics and disclosures that could be reflected in the mainstream annual reports of companies on a consistent basis across industry sectors and countries.

At the 2020 Annual Meeting in Davos-Klosters, the World Economic Forum released a consultation paper titled Toward Common Metrics and Consistent Reporting of Sustainable Value Creation. The paper, developed in collaboration with Deloitte, EY, KPMG, and PwC, proposes two related sets of metrics. They are drawn wherever possible from existing standards and disclosures (such as the Global Reporting Initiative, Sustainability Accounting Standards Board, Task Force on Climate-related Disclosures, etc.):

- Core Metrics: A set of 22 well-established metrics and reporting requirements. These are primarily quantitative metrics for which information is already being reported by many firms (albeit often in different formats) or can be obtained with reasonable effort. They focus primarily on activities within an organization’s own boundaries.

- Expanded metrics: 34 metrics. These tend to be less well established in existing practice and standards and have a wider value chain scope or convey impact in a more sophisticated or tangible way, such as in monetary terms. They represent a more advanced way of measuring and communicating sustainable value creation, and companies are encouraged to report against them as well, when material and appropriate.

Consultation process

Thank you for your interest in engaging in our consultation process. The official process closed on 5 June 2020. Our technical teams are now synthesizing and refining the final set of recommendations.

However, the survey tool remains open for the time being to allow interested stakeholders to provide their feedback. This will enable us to collect as much data as possible as we look ahead to the next phase of work that will commence in the autumn of 2020.

We have created three versions of this survey: 1) generic, 2) for corporations and 3) for investors. As a respondent, please select the most accurate option to proceed to a tailored set of questions.

Begind ESG survey 2020

Please allow 30 – 40 minutes to complete the survey.

Who should complete this survey?

This survey may require input from multiple functions within your organization. For example, we seek input from individuals who are responsible for: ESG, sustainability, governance, stewardship, investor relations, finance/accounting/reporting, strategy, and/or internal audit. To facilitate the collection of information from multiple functions, you can find the PDF version of the survey in the document library below.

Please complete one survey per organization with input from all relevant leaders, functions, and departments.

If you would like to know more about this work or face difficulties in completing our online survey, please write to us at

Document Library: