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Measuring the social performance of firms through the lens of the OECD Well-being Framework

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Abstract

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.

Suggested Citation

  • Oecd, 2022. "Measuring the social performance of firms through the lens of the OECD Well-being Framework," OECD Policy Insights on Well-being, Inclusion and Equal Opportunity 3, OECD Publishing.
    • Handle: RePEc:oec:wiseab:3-en
    DOI: 10.1787/41f3823b-en
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    More about this item

    Keywords

    ESG; inclusive business models; Non-financial performance indicators; social impact measurement; sustainability; well-being framework;
    All these keywords.

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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