The metrics are drawn wherever possible from existing standards and disclosures (such as GRI, SASB, TFCD, etc.):

• Core metrics: A set of 22 well-established metrics and reporting requirements. These are primarily quantitative metrics for which information is already being reported by many firms (albeit often in different formats) or can be obtained with reasonable effort. They focus primarily on activities within an organisation’s own boundaries.
• Expanded metrics: 34 metrics. These tend to be less well established in existing practice and standards and have a wider value chain scope or convey impact in a more sophisticated or tangible way, such as in monetary terms. They represent a more advanced way of measuring and communicating sustainable value creation, and companies are encouraged to report against them as well, when material and appropriate.

The paper is open for comments until 5 June 2020.

Please click for the following additional information on the WEF website:

• Consultation paper Toward Common Metrics and Consistent Reporting of Sustainable Value Creation
• Consultation page
• Frequently asked questions