Reimagining the Customer Experience

Sustainability frameworks & Standards: WEF's Measuring stakeholder capitalism


This is part of a series of briefs exploring the topic of sustainability, business and the finance professional’s key role. These briefs will help organisations consider the sustainability issues, how to integrate them into their long-term decision-making, and how to incorporate these issues into internal and external reporting.

This paper is designed to present a summary of the World Economic Forum’s (WEF) reporting framework for measuring stakeholder capitalism. It is written from the management accounting perspective. The paper answers four questions,

  • What? Description of the WEF’s reporting framework.
  • How? Implementation of the WEF’s reporting framework.
  • Why? The purpose of the WEF’s reporting framework and organisational impact.
  • Who? Finance professional skills and competencies linked to the WEF’s reporting framework.

As a finance professional, you are likely to encounter one or many of the sustainability frameworks and standards and we will continue to release papers summarising the major methodologies.


To find out how you can lead and develop your institution’s sustainability journey and how the Association can support your ESG development email  leadership@aicpa-cima.com.