The World Economic Forum, with Deloitte, EY, KPMG and PwC, has identified a set of universal metrics and disclosures: the Stakeholder Capitalism Metrics. Building on established standards, it promotes alignment between existing ESG frameworks to create a set of data points that can be compared across companies, regardless of industry or region. The metrics include non-financial disclosures focused on four pillars: People, Planet, Prosperity and Governance Principles and include measurements on greenhouse gas emissions, equal pay and board diversity.

About 121 companies have already included the Stakeholder Capitalism Metrics in their main reporting materials, including annual reports and sustainability reports. Some of them are Accenture, Bank of America, Cargolux, DP World, Eni, Fidelity International, Fubon Financial Holding, HSBC Holdings, IBM, Mastercard, Nestlé, PayPal, Royal DSM, Salesforce, Schneider Electric, Siemens, Total, UBS, Unilever, Yara International and Zurich Insurance Group, among others.