
## Insights

Here you will find all pertinent publications and valuable insights related to the Reporting for Business Resilience Initiative.

[Learn more](#)


## Statements


### IBC Executive Committee Welcomes the Progress Towards Establishing a Global Baseline of Consistent and Comparable Sustainability Information

17 October 2024

[Read](https://www3.weforum.org/docs/WEF_IBCExecCo_Statement_2024.pdf)


### IBC Executive Committee Welcomes the ISSB's First Sustainability Standards

12 July 2023

[Read](https://www3.weforum.org/docs/WEF_IBC_ISSB_Statement_2023.pdf)


### Response to ISSB Consultation on Agenda Priorities

31 August 2023

[Read](https://ifrs-springapps-comment-letter-api-1.azuremicroservices.io/v2/download-file?path=624_67267_World-Economic-Forum_0_WEF-World-Economic-Forum-Response-to-ISSB-Agenda-Priority-Consultation.pdf)


### Feedback Summary: Investor Views on International Sustainability Standards Board's Exposure Drafts

1 August 2022

[Read](https://ifrs-springapps-comment-letter-api-1.azuremicroservices.io/v2/download-file?path=610_65605_wef-investor-view-summary-feeback-investor-s-views-on-eds-ifrs-s1s2-world-economic-forum-.pdf)


### Response Letter to the ISSB on the Exposure Drafts IFRS S1 and IFRS S2

1 July 2022

[Read](https://ifrs-springapps-comment-letter-api-1.azuremicroservices.io/v2/download-file?path=610_65592_world-economic-forum-and-stakeholder-capitalism-me-wef-scm-coalition-issb-response-letter.pdf)


### Letter Klaus Schwab and Brian Moynihan

26 March 2021

[Read](https://www3.weforum.org/docs/WEF_ESG_Letter_Klaus_Schwab_and_Brian_Moynihan_2021.pdf)


### Statement of Intent to Work Together Towards Comprehensive Corporate Reporting

1 September 2020

[Read](https://www.wlrk.com/docs/Statement_of_Intent_to_Work_Together_Towards_Comprehensive_Corporate_Reporting.pdf)


## Case studies


### Allianz advocates forreliable global datasets enabling action onenvironmental matters

January 2025

[Read](https://reports.weforum.org/docs/WEF_Allianz_Case_Study_2025.pdf)


### BHP’s approach to Scope 3 reporting supports progress towards value chain decarbonization

November 2024

[Read](https://www3.weforum.org/docs/WEF_ISSB_Knowledge_Hub_BHP_Case_Study_November_2024.pdf )


### Atkins Réalis sees ISSB standards as opportunity to tell holistic story that integrates purpose with performance

June 2024

[Read](https://www3.weforum.org/docs/WEF_AtkinsRealis_Case_Study_2024.pdf )


### Fubon Sees Ongoing Strategic Value in Forum’s Stakeholder Metrics

December 2023

[Read](https://www3.weforum.org/docs/WEF_Fubon_SCM_December_2023.pdf)


### Leadership on ESG reporting has helped boost Mahindra’s brand and attract global impact investors

November 2023

[Read](https://www3.weforum.org/docs/WEF_SCM_Mahindra_November_2023.pdf)


### Ecolab highlights value of succinct sustainability metrics in galvanizing leadership on water and climate crises

August 2023

[Read](https://www3.weforum.org/docs/WEF_SCM_Ecolab_August_2023.pdf)


### Schneider Electric calls on companies to view sustainability as a strategic imperative, not a compliance issue

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_Schneider%20Electric_September_2022.pdf)


### Ecopetrol calls for alignment among regulators and greater guidance on evaluating impacts

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_Ecopetrol_September_2022.pdf)


### HEINEKEN values the consistent and comparable reporting offered by the Forum’s metrics

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_HEINEKEN_September_2022.pdf)


### JLL seizes the opportunity provided by ESG reporting to help clients reduce climate impacts

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_JLL_September_2022.pdf)


### Philips highlights the conciseness of the Forum’s metrics and calls on the EU to simplify sustainability reporting

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_Philips_September_2022.pdf)


### SABIC leads the way in ESG reporting and delivery in the Middle East

September 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_SABIC_September_2022.pdf)


### Wipro: Reporting as a springboard for improving ESG performance

May 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_Wipro_May_2022.pdf)


### Ginkgo Bioworks: Shaping the values of the emerging biotech sector

May 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_GinkgoBioworks_May_2022.pdf)


### Bank of America embraces the Forum’s metrics to streamline its ESG reporting

May 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_BankofAmerica_May_2022.pdf)


### The Adecco Group: Measuring skills for the future

May 2022

[Read](https://www3.weforum.org/docs/WEF_SCM_TheAdeccoGroup_May_2022.pdf)


## Publications


## Featured Content

### Stakeholder Capitalism Metrics Initiative: Partner Case Studies

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[Read more](https://www.weforum.org/publications/stakeholder-capitalism-metrics-initiative-partner-case-studies/)

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

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[Read more](https://www.weforum.org/publications/stakeholder-capitalism-metrics-initiative-partner-case-studies-part-2/)

### The Future of the Corporation Moving from balance sheet to value sheet

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[Read more](https://www.weforum.org/publications/the-future-of-the-corporation-moving-from-balance-sheet-to-value-sheet/)

### Climate-related Disclosures Prototype

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[Read more](https://www.ifrs.org/content/dam/ifrs/groups/trwg/trwg-climate-related-disclosures-prototype.pdf)

### Consultation Paper on Sustainability Reporting

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[Read more](https://www.ifrs.org/content/dam/ifrs/project/sustainability-reporting/consultation-paper-on-sustainability-reporting.pdf)

### Integrated Corporate Governance: A Practical Guide to Stakeholder Capitalism for Boards of Directors

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[Read more](https://www.weforum.org/publications/integrated-corporate-governance-a-practical-guide-to-stakeholder-capitalism-for-boards-of-directors/)

### Measuring Stakeholder Capitalism Report in Japanese

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[Read more](https://www3.weforum.org/docs/WEF_IBC_Measuring_Stakeholder_Capitalism_Report_2020_Japanese.pdf)

### Toward Common Metrics and Consistent Reporting of Sustainable Value Creation

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[Read more](https://www.weforum.org/publications/measuring-stakeholder-capitalism-towards-common-metrics-and-consistent-reporting-of-sustainable-value-creation/)

### Measuring Stakeholder Capitalism: Full List of Revised Core and Expanded Metrics

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[Read more](https://weforum.ent.box.com/s/ieauc14olfozu1k8d4i6qovscu42a4dz)

### Stakeholder Capitalism Metrics

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[Read more](https://weforum.ent.box.com/s/qne7vhocfpvvx0bls6jgsjf11d95ybjk)


## Blogs


## Featured Content

### How AI can transform sustainability reporting

Artificial Intelligence (AI) is reshaping sustainability reporting, enabling more streamlined processes while helping to implement sustainability solutions.

[Read more](https://www.weforum.org/stories/preview/f96f2a52-5acd-44bb-94e4-4e3ce5091068/)

### This trailblazer shows how sustainability reporting should shape corporate strategy

[Read more](https://www.weforum.org/stories/2025/03/how-sustainability-reporting-should-shape-corporate-strategy/)

### How impact valuation helps companies meet the latest sustainability reporting requirements

[Read more](https://www.weforum.org/stories/2024/04/impact-valuation-sustainability/#:~:text=Impact%20valuation%20provides%20objective%20and,the%20business%20relevance%20of%20sustainability)

### Is impact valuation the silver bullet for sustainability?

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[Read more](https://www.weforum.org/stories/2024/04/is-impact-valuation-the-silver-bullet-for-sustainability/#:~:text=It%20may%20not%20be%20a,steer%20towards%20a%20sustainable%20future)

### Impact valuation: How to challenge and elevate traditional decision-making

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[Read more](https://www.weforum.org/stories/2024/04/impact-valuation-decision-making/#:~:text=Impact%20valuation%20is%20central%20to,are%20more%20desirable%20than%20perfection)

### Global sustainability reporting requirements are out. Here’s what companies need to know

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[Read more](https://www.weforum.org/stories/2023/08/issb-global-sustainability-reporting-requirements-explainer/)

### The insurance sector is leading Africa's sustainability push

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[Read more](https://www.weforum.org/stories/2022/12/africa-insurance-sustainability/)

### 4 ways ESG disclosures are transforming how successful companies operate

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[Read more](https://www.weforum.org/stories/2022/09/4-ways-esg-disclosures-transform-companies-operate/)

### How corporate leaders can apply ESG tools to help overcome global challenges

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[Read more](https://www.weforum.org/stories/2021/01/how-corporate-boards-can-lead-on-esg/)

### We can now measure the progress of stakeholder capitalism. Here's how

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[Read more](https://www.weforum.org/stories/2020/10/measure-progress-stakeholder-capitalism-brian-moynihan/)

### In stakeholder capitalism, good metrics will keep corporate leaders honest

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[Read more](https://fortune.com/2021/01/27/stakeholder-capitalism-metrics-purpose-leadership/)

### How Sustainability Reporting Can Help Save The Planet

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[Read more](https://www.forbes.com/sites/worldeconomicforum/2021/01/26/what-gets-measured-gets-managed-how-sustainability-reporting-can-help-save-the-planet/?sh=7e077a4e1983)

### It's time to change how we measure what makes a business successful

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[Read more](https://pulse.icdm.com.my/article/its-time-to-change-how-we-measure-what-makes-a-business-successful/)

### 3 Mistakes That Stymie Corporate Purpose Initiatives

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[Read more](https://hbr.org/2020/12/3-mistakes-that-stymie-corporate-purpose-initiatives)

### A Better Economy Is Possible. But We Need to Reimagine Capitalism to Do It

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[Read more](https://time.com/collection/great-reset/5900748/klaus-schwab-capitalism/)

### CEOs Back Convergence of Corporate Reporting

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[Read more](https://sasb.ifrs.org/blog/ceos-back-convergence-of-corporate-reporting/)

### Number-crunchers hope new benchmark will bring boards up to speed with ESG

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