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

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/measuring-the-social-performance-of-firms-through-the-lens-of-the-oecd-well-being-framework_41f3823b-en.html
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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....
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