Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework: A common measurement framework for "Scope 1" Social performance
This paper 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 referr...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
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| Schriftenreihe: | OECD Papers on Well-being and Inequalities
no.03 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper 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. In line with the OECD Well-being Framework, this paper emphasises the importance of measuring the well-being outcomes of stakeholders alongside the resources that firms produce and deplete. The paper also emphasises the importance of aligning the measurement of the non-financial performance of businesses at the macro-level and sectoral level by national statistical offices (NSOs) with micro-level measures collected by firms themselves. Going forward, the OECD will continue to address the measurement gaps identified in this paper and to encourage further alignment of corporate and official measures of business non-financial performance. |
| Beschreibung: | 1 Online-Ressource (64 p.) 21 x 28cm. |
| DOI: | 10.1787/28850c7f-en |
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| spelling | Siegerink, Vincent VerfasserIn aut Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance Vincent, Siegerink, Michal, Shinwell and Žiga, Žarnic Paris OECD Publishing 2022 1 Online-Ressource (64 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Papers on Well-being and Inequalities no.03 This paper 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. In line with the OECD Well-being Framework, this paper emphasises the importance of measuring the well-being outcomes of stakeholders alongside the resources that firms produce and deplete. The paper also emphasises the importance of aligning the measurement of the non-financial performance of businesses at the macro-level and sectoral level by national statistical offices (NSOs) with micro-level measures collected by firms themselves. Going forward, the OECD will continue to address the measurement gaps identified in this paper and to encourage further alignment of corporate and official measures of business non-financial performance. Finance and Investment Social Issues/Migration/Health Shinwell, Michal MitwirkendeR ctb Žarnic, Žiga MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/28850c7f-en Volltext |
| spellingShingle | Siegerink, Vincent Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance Finance and Investment Social Issues/Migration/Health |
| title | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance |
| title_auth | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance |
| title_exact_search | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance |
| title_full | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance Vincent, Siegerink, Michal, Shinwell and Žiga, Žarnic |
| title_fullStr | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance Vincent, Siegerink, Michal, Shinwell and Žiga, Žarnic |
| title_full_unstemmed | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework A common measurement framework for "Scope 1" Social performance Vincent, Siegerink, Michal, Shinwell and Žiga, Žarnic |
| title_short | Measuring the non-financial performance of firms through the lens of the OECD Well-being Framework |
| title_sort | measuring the non financial performance of firms through the lens of the oecd well being framework a common measurement framework for scope 1 social performance |
| title_sub | A common measurement framework for "Scope 1" Social performance |
| topic | Finance and Investment Social Issues/Migration/Health |
| topic_facet | Finance and Investment Social Issues/Migration/Health |
| url | https://doi.org/10.1787/28850c7f-en |
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