Rethinking How We Measure Companies on Social and Environmental Impact
The authors present a framework for assessing a company’s social and environmental performance based on four levers businesses can use to create impact: (1) the products and services the company develops or sells, (2) the customer segments it targets, (3) changes in operations, and (4) how profits are used. They explain the levers in detail, highlight links to the legacy concepts of ESG and impact investing, and identify tools for assessing a company’s performance in each area.