How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting

Abstract

The aim of this study is to determine whether it is possible to calculate indicators capable of measuring the social performance of organisations from the information that they are currently communicating in their sustainability reports (SR). To this end, a three-step methodology is proposed and applied to a case study. As a starting point, 11 frameworks to measure the social performance at the organisational level have been reviewed and the indicators of each of them were identified, classified and grouped into a common set of categories. Then, the social information communicated in a representative sample of SR was identified. As a result, 42 indicators grouped into 9 categories have been proposed. For each of them, a set of metrics and units were also proposed, based on the information that organisations commonly use in their SR. Finally, the set of indicators were applied to a Spanish organisation belonging to the energy utilities sector. This study helps to assess and improve the social performance of organisations by providing them with a clear guide on how to measure and track it using data that they already communicate in their SR.