OECD Policy Insights on Well-being, Inclusion and Equal Opportunity
This series features policy and statistical insights on the measurement agenda for well-being, inclusiveness, sustainability and equal opportunity as well as analysis to help deepen the understanding of the drivers of these issues, the ways in which they interact and how they evolve. Learn more about these key topics in just a few pages.
Also available in: French
- ISSN: 29595592 (online)
- https://doi.org/10.1787/c9b4f8a0-en
Measuring the social performance of firms through the lens of the OECD Well-being Framework
This Policy Insights presents a conceptual framework for understanding the non-financial performance of firms through the lens of the OECD Well-being Framework. Building on existing approaches for measuring non-financial performance, it proposes a measurement framework and indicator set for what may be referred to as “Scope 1” Social performance. This refers to the well-being of stakeholders that operate within the operational boundaries of the firm, namely employees, and the capital resources that a firm contributes to and depletes that are directly relevant to society as a whole. Measuring the non-financial performance of firms in the social area is relevant both to provide insight into a company's impact on society, as well as to inform enterprise value creation.
Also available in: French
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