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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
|
| Schriftenreihe: | OECD Policy Insights on Well-being, Inclusion and Equal Opportunity
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (11 Seiten) 21 x 28cm |
| DOI: | 10.1787/41f3823b-en |
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| illustrated | Not Illustrated |
| indexdate | 2024-12-09T19:00:24Z |
| institution | BVB |
| language | English |
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| physical | 1 Online-Ressource (11 Seiten) 21 x 28cm |
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| publishDate | 2022 |
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| publisher | OECD Publishing |
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| series2 | OECD Policy Insights on Well-being, Inclusion and Equal Opportunity |
| spelling | Measuring the social performance of firms through the lens of the OECD Well-being Framework Organisation for Economic Co-operation and Development Paris OECD Publishing 2022 1 Online-Ressource (11 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Policy Insights on Well-being, Inclusion and Equal Opportunity 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 Finance and Investment Social Issues/Migration/Health https://doi.org/10.1787/41f3823b-en Verlag kostenfrei Volltext |
| spellingShingle | Measuring the social performance of firms through the lens of the OECD Well-being Framework Finance and Investment Social Issues/Migration/Health |
| title | Measuring the social performance of firms through the lens of the OECD Well-being Framework |
| title_auth | Measuring the social performance of firms through the lens of the OECD Well-being Framework |
| title_exact_search | Measuring the social performance of firms through the lens of the OECD Well-being Framework |
| title_full | Measuring the social performance of firms through the lens of the OECD Well-being Framework Organisation for Economic Co-operation and Development |
| title_fullStr | Measuring the social performance of firms through the lens of the OECD Well-being Framework Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Measuring the social performance of firms through the lens of the OECD Well-being Framework Organisation for Economic Co-operation and Development |
| title_short | Measuring the social performance of firms through the lens of the OECD Well-being Framework |
| title_sort | measuring the social performance of firms through the lens of the oecd well being framework |
| topic | Finance and Investment Social Issues/Migration/Health |
| topic_facet | Finance and Investment Social Issues/Migration/Health |
| url | https://doi.org/10.1787/41f3823b-en |