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Publication 09 May 2023 · Netherlands

Social KPIs

CMS study of the KPIs used in SLBs – December 2024

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Social KPIs are linked to the employees, the management and more generally to the working environment. The percentage of the SLBs in our study that include the relevante types of KPI is specified below.

CMS study of the KPIs used in SLBs – December 2024 - social KPIs

* Expressed as a percentage of the SLBs with at least one specific KPI in the total number of SLBs in the study, showing the proportion of issuers that have chosen such specific KPI.


Social KPIs include the reduction of workplace accidents (more than 10% of the Social KPIs in our study); and the improvement of gender equality within the company (almost half of the Social KPIs in our study) by increasing the proportion of women in the company’s workforce and/or managing positions, and – to a lesser degree – the training of employees and, more generally, the improvement of work/life quality in line with SDG Goal 8/Decent work and economic growth. Issuers have also used KPIs related to the increase in the number of employees becoming shareholders and the percentage of the share capital of a company held by its employees.

Management quality and compliant products and services have also been chosen by some issuers, in line with the ISO 9001 certification which is based on a number of quality management principles, including a strong customer focus, management motivation and commitment, the process approach and continuous improvement (source: the ISO website (https://www.iso.org/fr/iso-9001-quality-management.html)).

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