The "S" in ESG: Social and Workforce-Related Topics in ESG Reporting

Environment, social, and corporate governance (ESG) factors are used to measure sustainability and social impact of an organization. The “S” in ESG refers to 1) people practices that ensure workers within the organization are kept safe and treated equitably and 2) social practices that promote community development and human rights for people beyond the organization. 

This article contains insight from APQC research with 1,700 global participants. It provides an overview of the most common workforce and social topics included in ESG reporting, the number of social metrics reported annually, and the importance of social objectives.