Resources

Library
Resources

Our resources draw on insights from the Forum and contributions from the sustainability reporting ecosystem. They focus on key topics, such as, Stakeholder Capitalism Metrics, integrated corporate governance, board diversity, convergence among standard setters and the future of a corporation. Formats include insight papers, research reports, case examples and blog posts.

Catalyzing Progress

Measuring Stakeholder Capitalism

This report identifies a set of Stakeholder Capitalism Metrics. Drawn from existing voluntary standards, the report offers comparable metrics and disclosures across four pillars considered the most critical for business, society and the planet. Our aim is to catalyze the convergence, simplification and standardization of the non-financial reporting ecosystem.

View the report. Learn about the metrics.

Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2)

In May 2022, the World Economic Forum published its inaugural set of case studies to illustrate the experiences of some of the world’s largest companies as they report on the Forum’s Stakeholder Capitalism Metrics. This white paper is the second in the series of case studies, profiling the experiences of six public companies: Ecopetrol, HEINEKEN, JLL, Philips, SABIC and Schneider Electric. Drawing on interviews with corporate leaders responsible for the sustainability reporting of their companies, the paper presents ways in which the metrics drive internal corporate transformation and create impact in the wider world. It also highlights personal insights and advice from the heads of ESG/sustainability or their team members who find themselves at the front line of sustainability reporting.

Stakeholder Capitalism Metrics Initiative: Partner Case Studies

In September 2020, the World Economic Forum’s International Business Council released its “Stakeholder Capitalism Metrics”, which draw on an existing set of metrics and disclosures, to help companies align their main reports with environmental, social and governance (ESG) indicators and track their contributions towards the UN SDGs. With more than 150 organizations committed to the Forum’s Metrics two years on, this white paper presents the experiences of four major companies on their ESG reporting journeys. It draws on interviews with corporate leaders responsible for the sustainability reporting of their companies to highlight the practical benefits of adopting the Stakeholder Capitalism Metrics as they navigate the rapidly evolving sustainability reporting landscape.

Professor Klaus Schwab and Brian Moynihan write to IBC

An ESG Reckoning Is Coming Harvard Business Review

Authors Michael O'Leary and Warren Valdmanis note that while the push in recent years for companies to commit to ESG efforts is commendable, so far, those efforts have yielded scarce results. Three accountability mechanisms are advanced in this March 2021 HBR article.

Full List of Revised Core and Expanded Stakeholder Capitalism Metrics (XLS)

Full list of revised core and expanded metrics including sources. The document is in .xls format

Full List of Revised Core and Expanded Stakeholder Capitalism Metrics (PDF)

A full list of the revised core and expanded set of metrics and disclosures. This document includes the sources for the various indicators.

How corporate leaders can apply ESG tools to help overcome global challenges

Stakeholder capitalism has been on the rise during the pandemic. A new report outlines guidance for business leaders to apply ESG standards and reporting.

The Future of the Corporation: Moving from Balance Sheet to Value Sheet

The COVID-19 pandemic plus the underlying trends of worsening inequality and climate crisis have forced business leaders to question how they operate: who they serve and how they create value for these constituents. The fundamental approach to decision-making in the boardroom lies at the heart of stakeholder capitalism.

Reporting on enterprise value Illustrated with a prototype climate-related financial disclosure standard

We can now measure the progress of Stakeholder Capitalism. Here’s how

The International Business Council has developed a set of metrics for companies to measure their progress towards implementing stakeholder capitalism.

IFRS Foundation: Consultation Paper on Sustainability Reporting

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

Stakeholder Capitalism Metrics: Common Reporting & Disclosures | Sustainable Development Summit 2020

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

At the 2020 Annual Meeting in Davos, 120 of the world’s largest companies supported efforts to develop a core set of common metrics and disclosures on non-financial factors for their investors and other stakeholders. This report presents the conclusions of our six-month open consultation process to define common metrics for sustainable value creation.

Statement of Intent to Work Together Towards Comprehensive Corporate Reporting

Integrated Corporate Governance: A Practical Guide to Stakeholder Capitalism for Boards of Directors

The role of company Boards of Directors has never been more crucial – and under review. The major technological, environmental, geopolitical and socio‑economic changes of the past two decades, together with the global humanitarian and economic crisis resulting from the Covid‑19 pandemic, are driving a re‑examination of corporate governance principles and practices, just as they are posing fundamental challenges to public governance.

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