Strengthening the S in ESG

This collection of resources from Shift can help you better evaluate companies’ social performance. Based on an analysis of almost 1300 social and governance indicators, the authors set out to understand what makes them useful and effective. The findings are presented in two sets of guides. One is a series of “guardrails” explaining what to avoid when designing social performance indicators, and the second is a series of “guidelines” explaining what to aim for when designing indicators. With ongoing efforts to narrow down and standardise sustainability indicators, these considerations must be taken into account to ensure indicators are fit for purpose. This guidance will be useful to all sustainability practitioners involved in measuring social performance.