Illustrating Triple Bottom Line ESG performance using the Obermatt Framework allows for an intuitive overview of a company’s financial and ESG performance, resulting in one combined value, which can also be used in executive compensation.
While the illustration looks simple, the weighting and scaling are important to get right. There are some potential pitfalls to avoid, but once these factors are considered, the single, final result can easily be used in reporting and executive compensation.
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