Breaking down the wall of codes: Evaluating non-financial performance measurement

摘要

To discuss various proliferations in social performance measurement system and to recommend metrics of the best practices for enhancing social responsibilities of an enterprise. While financial performance is one of the key parameters for the success of an organization, it is observed that such a success is complete if the organization also pays attention on the nonfinancial performances such as social responsibility and environmental responsibility. It is discussed about the existence of many proliferations in measuring the degree of social responsibility of an enterprise. This aspect is discussed from the viewpoint of both the apparel industry and socially responsible invest firms. Followed by this, a set of metrics is recommended as the best practices for an enterprise to improve the level of its social responsibility.