This research derives from the need, expressed by some companies and financial operators, to deepen the context of use of the environmental and social “performance metrics”, that has quickly spread, over the last years, in three distinct fields, pursuing different aims. The first field relates to the concept of Sustainability Report, the second to Rating Socially Responsible Investment-SRI and the last one to the Report of Intangibles. Despite the different aims of each aforementioned field, it is possible to identify frequent overlaps and/or duplications of the addressed aspects, with the respective metrics. Such duplication has already been found by the European Commission, when recommending to “Promoting convergence and transparency of CSR practices and tools” (chap. 5 of CSR Communication, July 2002). Greeting such recommendation and responding to businesses solicitation, the working group has carried out a comparative analysis of the metrics used by the most outstanding and accredited social and environmental reporting models:
- GRI 2002
- Social Statement of CSR-SC Project
and of screening/rating for the dedicated SRI indexes (SAM, Dow Jones Sustainability, E. Capital Partners, Avanzi and FTSE4Good) aiming at reclassifying them, so that they could be based on the reference stakeholders perspective.
TABLE OF CONTENTS
Introduction The Working Group The Document Objectives The Document Structure and Methodological Approach PART ONE Performance Metrics for the Social Achievement 1.1. The Guidelines for the Elaboration 1.2. The Syntheses Produced 1.2.1. The Personnel 1.2.2. The Customers 1.2.3. The Suppliers 1.2.4. The Community 1.2.5. Partners and Sponsors 1.2.6. Governments and Public Administration 1.2.7. Environment/Future Generations PART TWO The Comparative Analysis 2.1. The Establishing Aspects and the Operational Procedures in the Survey carried out 2.2. The Synoptic Tables for the Stakeholders Homogenous Categories 2.2.1. The Personnel 2.2.2. Customers/Users 2.2.3. The Suppliers 2.2.4. The Community: interests of social nature 2.2.5. The Community: interests of environmental nature 2.2.6. Partners and Sponsors