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In business, what you can’t measure, you can’t change.

Environment, Social and Governance considerations (ESG) has become a top priority on investors’ and corporates’ agendas. Boards and executives increasingly see ESG as imperative to long-term value creation and the need to meet investor demand for comparable ESG measurements and disclosures, in a way that drives value for an organization.

Commissioned by the World Economic Forum’s International Business Council (IBC), the white paper Measuring Stakeholder Capitalism - Towards common metrics and consistent reporting of sustainable value creation outlines a recommended set of 21 core metrics and 34 expanded metrics to further the road towards a global harmonized reporting system.

Developed in collaboration with Bank of America, KPMG and other Big Four organizations, the initiative reflects an extensive consultation process with corporates, investors, standard setters, NGOs, and international organizations, that provide a common set of existing disclosures that lead us towards a coherent and comprehensive global corporate reporting system.

This will allow executives, investors, employees and other stakeholders to see how the company performs on matters that reflect society as a whole, and as a consequence, they will herald a sea change in the way companies are run and evaluated.


Professor Klaus Schwab
Founder and Executive Chairman
World Economic Forum

Learn about the initiative. Accelerate your ESG reporting journey.