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Cover:
Unsplash/Jan
T inneberg
Inside:
Unsplash/Javier
Allegue
Barr os;
Unsplash/Kimson
Doan;
Gettyimage/SDI
Pr oductions; Unsplash/Flavio
Gasperini;
Unsplash/The
New
Y ork
Public
Library;
Unsplash/V ictor
Gar cia; Unsplash/USGS;
Unsplash/Phoenix
Han;
Unsplash/
Nooa
Gk
Contents
3
Preface
45
Appendix
5
Intr oduction
and
summary
48
Intr oduction
11
Appr oach
48
Pillar
1
–
Principles
of
Gover nance
12
Development
of
r ecommended
metrics
48
Summary
of
key
changes
13
Application
of
r ecommended
metrics
49
Gover nance:
Cor e
metrics
and
disclosur es
16
Consultation
and
refinement
pr ocess
53
Gover nance:
Expanded
metrics
and
disclosur es
17
Consultation
pr ocess
18
Summary
of
feedback
and
key
changes
55
Pillar
2
–
Planet
55
Summary
of
key
changes
20
Pillar
1
-
Principles
of
Gover nance
56
Planet:
Cor e
metrics
and
disclosur es
21
Intr oduction
59
Planet:
Expanded
metrics
and
disclosur es
21
Themes
23
Gover nance:
Cor e
metrics
and
disclosur es
64
Pillar
3
–
People
24
Gover nance:
Expanded
metrics
and
64
Summary
of
key
changes
disclosur es
65
People:
Cor e
metrics
and
disclosur es
25
Pillar
2
-
Planet
69
People:
Expanded
metrics
and
disclosur es
26
Intr oduction
73
Pillar
4
–
Pr osperity
27
Themes
73
Summary
of
key
changes
28
Planet:
Cor e
metrics
and
disclosur es
74
Pr osperity:
Cor e
metrics
and
disclosur es
28
31
Planet:
Expanded
metrics
and
disclosur es
Pillar
3
- People
79
Pr osperity:
Expanded
metrics
and disclosur es
32
Intr oduction
83
Glossary
32
Themes
33
People:
Cor e
metrics
and
disclosur es
34
People:
Expanded
metrics
and
disclosur es
36
Pillar
4
-
Pr osperity
37
Intr oduction
37
Themes
38
Pr osperity:
Cor e
metrics
and
disclosur es
39
Pr osperity:
Expanded
metrics
and disclosur es
40
How our
work fits
into
the
wider
ecosystem
41
Evolving
landscape
42
How our
work seeks
to
help
43
Conclusion
©
2020
W orld
Economic
Forum.
All
rights r eserved.
No
part
of
this
publication
may be
r epr oduced
or
transmitted
in
any
form or
by
any
means,
including
photocopying and
r ecording,
or
by
any
information storage
and
retrieval
system.
SEPTEMBER
2020
Measuring
Stakeholder
Capitalism: T owar ds
Common
Metrics
and
Consistent Reporting
of
Sustainable
V alue
Creation
Pr eface
Brian
Moynihan
Chairman
and
Chief
Executive Of ficer , Bank
of
America Chairman,
Inter national Business
Council
of
the
W orld Economic
Forum
Klaus
Schwab
Founder
and
Executive Chairman,
W orld
Economic Forum
W e
are
in
the
midst
of
the
most
severe
series of
challenges
the
world
has
experienced
since W orld
W ar
T wo. The
COVID-19
pandemic
has
exposed
the
fragility
of
our
global
systems.
It
has exacerbated
underlying
economic
and
social inequalities
and
is
unfolding
at
the
same
time
as
a
mounting
climate
crisis.
Leaders
in
every sector
–
gover nment,
business,
civil
society
–
find themselves
at
a
defining
cr ossroads.
W e
must mobilize
all
constituencies
of
our
global
society
to work together
and
seize
this
historic
opportunity
to rebalance
our
world
for
the
benefit
of
all.
The
private sector
has
a
critical
role
to
play.
The
principles
of
stakeholder
capitalism, championed
by
the
W orld
Economic
Forum
for half
a
century
and
recently
r estated
in
the
Davos Manifesto
2020,
have
never
been
so
important. The
Forum’ s
International
Business
Council
(IBC) is
at
the
for efr ont
of
this
r ebalancing
of
corporate purpose.
In
2017,
the
IBC
spearheaded
a commitment
fr om
mor e
than
140
CEOs
to
align their
corporate
values
and
strategies
with
the UN’ s
Sustainable
Development
Goals
(SDGs),
to
better
serve
society.
There
is
an
emerging consensus
among
companies
that
long-term value
is
most
ef fectively
cr eated
by
serving
the inter ests
of
all
stakeholders.
This
is
the
context
within
which
we
pr esent
the conclusions
of
our
pr oject
to
define
common metrics
for
sustainable
value
cr eation,
launched
at the
Annual
Meeting
of
the
W orld
Economic
Forum in
January
2020.
This
pr oject,
developed
within
the IBC,
seeks
to
impr ove
the
ways
that
companies measur e
and
demonstrate
their
contributions
towards
cr eating
mor e
pr osperous,
fulfilled
societies and
a
mor e
sustainable
relationship
with
our
planet.
It
also
r ecognizes
that
companies
that
hold themselves
accountable
to
their
stakeholders
and incr ease
transparency
will
be
mor e
viable
–
and valuable
–
in
the
long-term.
The
culmination
of
a
year’s
ef fort
fr om
contributors on
every
continent,
this
work defines
the
essence of
stakeholder
capitalism:
it
is
the
capacity
of
the private
sector
to
harness
the
innovative,
cr eative power
of
individuals
and
teams
to
generate
long- term
value
for
shar eholders,
for
all
members
of society
and
for
the
planet
we
share.
It
is
an
idea whose
time
has
come.
This
work defines
a
cor e
set
of
“Stakeholder Capitalism
Metrics”
(SCM)
and
disclosur es
that
can be
used
by
IBC
members
to
align
their
mainstream r eporting
on
performance
against
envir onmental, social
and
governance
(ESG)
indicators
and
track
their
contributions
towards
the
SDGs
on
a consistent
basis.
The
metrics
are
deliberately
based on
existing
standar ds,
with
the
near -term objectives of
accelerating
convergence
among
the
leading private
standard-setters
and
bringing
gr eater comparability
and
consistency
to
the
r eporting
of ESG
disclosur es.
These
r ecommended
Stakeholder
Capitalism Metrics
and
disclosur es
have
been
developed
by
an outstanding
task
for ce
of
experts
dedicated
to
the pr oject
by
the
four
largest
accounting
firms,
as
well as
colleagues
fr om
Bank
of
America
and
the
W orld Economic
Forum
who
coor dinated
the
pr ocess
and synthesized
its
outcomes.
W e
thank
our
IBC
colleagues
Punit
Renjen of
Deloitte,
Carmine
Di
Sibio
of
E Y , Bill
Thomas
of
KPMG
and
Bob Moritz
of
PwC
for the
extraor dinary
commitment
and
spirit
of collaboration
that
they
and
their
talented
teams have
brought
to
this
pr oject.
W e
also
appr eciate the
ef forts
of
our
Bank
of
America
and
Forum
colleagues,
as
well
as
experts
fr om
IBC
companies and
other
organizations
who
have
pr ovided
their input.
The
Acknowledgements
section
of
the
r eport
r ecognizes
these
team
members.
W e
are
heartened
by
the
emerging
consensus among
IBC
members
towards
their
own
adoption
of
these
metrics
and
the
commitment
the
gr oup
has
made
to
r ealizing
the
ideals
of
stakeholder
capitalism. Similarly,
we
are
encouraged
by
the
substantial momentum
towards
a
system-wide
solution
for
ESG r eporting.
W e
invite
all
IBC
members
to
declar e
their intention
to
r eport
on
these
metrics
and
disclosur es; collectively,
we
will
pr esent
a
timeline
for
that
pr ocess at
the
IBC’ s
W inter
Meeting
in
January
2021.
Finally, we
encourage
the
wider
corporate
community
to
join us
in
this
collective
endeavour .
Intr oduction
and summary
1
The
context
in
which
businesses
now
operate has
been
transformed
by
climate
change, natur e
loss,
social
unr est
ar ound
inclusion
and working
conditions,
COVID - 19
and
changing expectations
of
the
role
of
corporations.
Further , the
global
pandemic
has
exacerbated
underlying and
longstanding
failur es
regar ding
equality
and access
to
economic
opportunities.
T o
continue to
thrive,
companies
need
to
build
their
r esilience and
enhance
their
licence
to
operate,
through gr eater
commitment
to
long - term,
sustainable
value
cr eation
that
embraces
the
wider
demands
of people
and
planet.
The
IBC
has
been
leading
the
way
in
this
initiative to
deliver
on
the
pr omise
of
stakeholder
capitalism. In
2017,
it
sponsored
the
W orld
Economic
Forum’ s
Compact
for
Responsive
and
Responsible
Leadership,
in
which
mor e
than
140
global
business leaders
committed
to
align
their
corporate
goals with
the
long - term
goals
of
society.
In
its
Summer Meeting
2019,
IBC
members
r eaf firmed
the
significance
of
envir onmental,
social
and
governance (ESG)
aspects
of
business
performance
and
risk
in cr eating
long - term
value.
They
flagged
the
existence of
multiple
ESG
r eporting
frameworks
and
the
lack
of
consistency
and
comparability
of
metrics
as
pain
points
pr eventing
companies
fr om
cr edibly demonstrating
to
all
stakeholders
their
pr ogr ess
on sustainability
and
their
contributions
to
the
SDGs.
Consequently,
the
IBC
invited
the
Forum
–
in collaboration
with
Deloitte,
E Y , KPMG
and
PwC
–
to identify
a
set
of
universal,
material
ESG
metrics
and r ecommended
disclosur es
that
could
be
r eflected
in
the
mainstream
annual
r eports
of
companies
on
a
consistent
basis
across
industry
sectors and
countries.
The
metrics
should
be
capable
of
verification
and
assurance,
to
enhance
transparency and
alignment
among
corporations,
investors
and all
stakeholders.
The
wider
objective
was
–
and remains
–
“for IBC
companies
to
begin
r eporting collectively
on
this
basis
in
an
ef fort
to
encourage gr eater
cooperation
and
alignment
among
existing standar ds
as
well
as
to
catalyse
pr ogr ess
towards
a
systemic
solution,
such
as
a
generally
accepted international
accounting
standar d
in
this
r espect.” 1
The
pr oject
pr esented
its
pr ovisiona...