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230706 ||| eng |
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|a Measuring the social performance of firms through the lens of the OECD Well-being Framework
|h Elektronische Ressource
|c Organisation for Economic Co-operation and Development
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|a Mesurer la performance sociale des entreprises par le prisme du Cadre de mesure du bien-être de l'OCDE
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|a Paris
|b OECD Publishing
|c 2022
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| 300 |
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|a 11 p.
|c 21 x 28cm
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| 653 |
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|a Finance and Investment
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| 653 |
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|a Social Issues/Migration/Health
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|a Organisation for Economic Co-operation and Development
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|a eng
|2 ISO 639-2
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|b OECD
|a OECD Books and Papers
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|a OECD Policy Insights on Well-being, Inclusion and Equal Opportunity
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|a 10.1787/41f3823b-en
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/41f3823b-en
|x Verlag
|3 Volltext
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|a 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
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