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.
Published on January 27, 2022Also available in: French
In series:OECD Policy Insights on Well-being, Inclusion and Equal Opportunityview more titles