Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation

This project, developed within the International Business Council, a community of over 120 global CEOs, seeks to improve the ways that companies measure and demonstrate their contributions towards their performance on environmental, social and governance (ESG) indicators. It provides a core set of common metrics and disclosures on non-financial factors for corporate investors and other stakeholders to create more prosperous, fulfilled societies and a more sustainable relationship with our planet.

The core and expanded set of “Stakeholder Capitalism Metrics and Disclosures" can be used by companies to align their mainstream reporting using standard and common ESG indicators that track their contributions towards the SDGs on a consistent basis. The metrics are deliberately based on existing standards, with the near-term objectives of accelerating convergence among the leading private standard-setters and bringing greater comparability and consistency to the reporting of ESG disclosures.

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