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  • 1.  Developing metrics

    Posted 10-24-2023 01:13 PM

    Evaluating ESG and sustainability efforts is tricky and there is a need for metrics that are aligned with sustainability efforts.  Here is a new one I was not aware of until I saw it discussed in Strategic Finance in October. It is called Green Score. This new metric captures a company's investment in green human capital. https://www.sfmagazine.com/articles/2023/october/green-score-and-corporate-sustainability

    It started me wondering what other talent related metrics might be considered.


    Paul Juras
    2023-2024 SBMC Chair
    2020-2021 Global Chair
    United States

  • 2.  RE: Developing metrics

    Posted 10-28-2023 08:10 AM
    Honestly.  We need to stick to the regulations.  We need to teach the rules and the governance around why we report what is being asked.
    As Standards converge and become regulations is where management accountants work and live everyday. 

    If the SEC, EFRAG or IFRS decides we need to measure how many people have a sustainability background as way to measure the world getting to real NZ, then yes we should include the metic.
    Otherwise we are adding to the alphabet soup.
    I'm disappointed in this KPI.  No disrespect to the authors.
    Finding Carbon

    Jedadiah Chilton CMA,CSCA,CPA
    Vice President
    Apex NC
    United States