世界经济论坛：2020年衡量利益相关者资本主义：通用指标可持续价值创造报告 （英文版）（96页）.pdf

1、Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation W H I T E P A P E R S E P T E M B E R 2 0 2 0 Prepared in collaboration with Deloitte, EY, KPMG and PwC Contents Cover: Unsplash/Jan Tinneberg Inside: Unsplash/Javier Allegue Barros; Unspla

2、sh/Kimson Doan; Gettyimage/SDI Productions; Unsplash/Flavio Gasperini; Unsplash/The New York Public Library; Unsplash/Victor Garcia; Unsplash/USGS; Unsplash/Phoenix Han; Unsplash/ Nooa Gk 2020 World Economic Forum. All rights reserved. No part of this publication may be reproduced or transmitted in

3、any form or by any means, including photocopying and recording, or by any information storage and retrieval system. 3 Preface 5 Introduction and summary 11 Approach 12 Development of recommended metrics 13 Application of recommended metrics 16 Consultation and refinement process 17 Consultation proc

4、ess 18 Summary of feedback and key changes 20 Pillar 1 - Principles of Governance 21 Introduction 21 Themes 23 Governance: Core metrics and disclosures 24 Governance: Expanded metrics and disclosures 25 Pillar 2 - Planet 26 Introduction 27 Themes 28 Planet: Core metrics and disclosures 28 Planet: Ex

5、panded metrics and disclosures 31 Pillar 3 -People 32 Introduction 32 Themes 33 People: Core metrics and disclosures 34 People: Expanded metrics and disclosures 36 Pillar 4 - Prosperity 37 Introduction 37 Themes 38 Prosperity: Core metrics and disclosures 39 Prosperity: Expanded metrics and disclosu

6、res 40 How our work fits into the wider ecosystem 41 Evolving landscape 42 How our work seeks to help 43 Conclusion 45 Appendix 48 Introduction 48 Pillar 1 Principles of Governance 48 Summary of key changes 49 Governance: Core metrics and disclosures 53 Governance: Expanded metrics and disclosures 5