WEF Stakeholder Capitalism Metrics

The World Economic Forum (WEForum) Stakeholder Capitalism Metrics (SCM) encompass a set of common metrics and disclosures on non-financial factors for investors and other stakeholders. Developed within the International Business Council, a community of over 120 global CEOs, the core and expanded set of “Stakeholder Capitalism Metrics” and disclosures can be used by companies to align their mainstream reporting on performance against ESG indicators and track their contributions towards the SDGs on a consistent basis.

The WEForum SCM consist of 21 core and 34 expanded metrics and disclosures, focused on four themes: People, Planet, Prosperity, and Principles of Governance. The core metrics are factors deemed critically important and for which information is already being reported on by a majority of firms. The expanded metrics are generally not as established in terms of historical disclosure and affect the wider value chain or convey impact in monetary terms.