Gustavo Bernal Torres
Measuring Stakeholder Capitalism
Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation-
The World Economic Forum and the Big Four accounting firms Deloitte, EY, KPMG and PwC have released a reporting framework to align corporate financial reporting with environmental, social and governance, or ESG, indicators.
The metrics are deliberately based on existing standards, with the near-term objectives of accelerating convergence among the leading private standard-setters and bringing greater comparability and consistency to the reporting of ESG disclosures.