There are three main techniques used to account for the net social contribution of an organisation beyond the monetary reporting of turnover, costs and profits.

  • Direct Measurement

    An organisation identifies its social contribution, and establishes means to report on the contribution appropriate to its context. Some methods seek to monetise the social costs and benefits, to add to profits. Others report the benefit in terms that are commensurate with the benefit.

  • Prescriptive Measurement

    An organisation reports on the outcomes of prescribed activities that have non-monetary benefits and costs that are understood, such as corruption and health.

  • Indirect Measurement

    An organisation reports on its cultural alignment with the objectives of society. This provides an assessment of an organisation’s principles behind its decision making and activities that pertain to its delivery of social wellbeing.