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.
Measuring the social performance of firms through the lens of the OECD Well-being Framework
Policy paper
OECD Policy Insights on Well-being, Inclusion and Equal Opportunity
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Abstract
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