Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2)

The document profiles Ecopetrol, HEINEKEN, JLL, Philips, SABIC, and Schneider Electric to demonstrate the application of the World Economic Forum's Stakeholder Capitalism Metrics. These companies report that the metrics help align internal processes, identify sustainability gaps, and improve transparency. A recurring theme across the case studies is the urgent call for regulators and standard-setters—including the EU, US SEC, and IFRS Foundation—to converge on a single, streamlined global reporting framework to reduce the 'unmanageable' reporting burden on corporations.

• The World Economic Forum's Stakeholder Capitalism Metrics (SCMs) have been adopted by 183 global companies with a combined market capitalization exceeding $6.5 trillion, with 121 companies having disclosed against them for one or two years.
• Companies report that the SCMs facilitate internal transformation by aligning disparate ESG disclosures into single reporting outcomes and prompting new actions, such as Schneider Electric requesting biodiversity action plans for all sites after using the Forum's land use metric.
• There is significant corporate concern regarding 'reporting fatigue' and the burden of overlapping regulations; Ecopetrol describes the workload as 'really unmanageable', and Philips estimates that complying with 137 proposed EU disclosure requirements would add approximately 100 pages to its management reports.
• The SCMs are valued for their 'Prosperity' metrics, which integrate commercial data on employment, tax, and investment into a sustainability context, providing a 'health check' of the company.
• Measuring Scope 3 emissions remains a critical challenge across sectors; JLL is addressing this by creating a live data platform called 'Canopy' for client data input, while Schneider Electric has trained its top 1,000 heaviest-emitting suppliers to calculate their carbon footprints.
• Philips uses a unique 'Environmental Profit & Loss' (EPL) approach to monetize environmental impacts, revealing that its personal haircare products generate more value-chain emissions than its large medical scanners.
• SABIC has used the SCMs to increase internal transparency, forcing the company to have conversations about difficult issues like hazardous products and sensitive areas before setting formal targets.
• The case studies emphasize a strong desire for convergence among the IFRS Foundation's International Sustainability Standards Board (ISSB), the EU, and the US SEC to create a single, science-based global standard.

APA

World Economic Forum (2022). Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2). https://www3.weforum.org/docs/WEF_Stakeholder_Capitalism_Metrics_Partner_Case_Studies_2022.pdf

Chicago

World Economic Forum. Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2). 2022. https://www3.weforum.org/docs/WEF_Stakeholder_Capitalism_Metrics_Partner_Case_Studies_2022.pdf.

Wikipedia

{{cite report |author=World Economic Forum |title=Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2) |date=September 2022 |url=https://www3.weforum.org/docs/WEF_Stakeholder_Capitalism_Metrics_Partner_Case_Studies_2022.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{worldeconomicforum2022stakeholder, author = {{World Economic Forum}}, title = {{Stakeholder Capitalism Metrics Initiative: Partner Case Studies (Part 2)}}, institution = {World Economic Forum}, year = {2022}, month = sep, url = {https://www3.weforum.org/docs/WEF_Stakeholder_Capitalism_Metrics_Partner_Case_Studies_2022.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }