Finding 10
Only about three quarters of the DAX companies report aggregated information on the resources they use , i . e . input . The input KPIs most frequently reported by DAX companies are the sum of donations ( reported by 26 companies ) and hours of voluntary service by employees ( reported by 13 companies ). Less than half report a KPI on realised activities , i . e . output . The most prominent output indicator is the number of individuals reached by a company ’ s programmes ( reported by 12 companies ). In many cases , not all projects are recorded here , but instead only the major flagship project ( s ).
One reason why reporting could benefit from improvement is that , in the social sector even more so than in the environmental sector , generally accepted indicators have hardly been established as yet . Until this is the case , it is up to companies themselves to identify the KPIs that are suitable for assessing the quality of their individual Corporate Citizenship activities .
So far , only three companies publish an aggregated assessment of outcome for a majority of their programmes . Only when a programme has helped the ‘ reached individuals ’ to improve their living conditions ( i . e . an outcome ) is it possible to assess social impact . It is easier
“ We have a lot of different KPIs at the local level . It ’ s difficult to aggregate all of them into one overall report .”
to demonstrate results at the level of individual projects . More difficult – but also more interesting in terms of effectiveness – is the aggregated consideration of different programmes with regard to a common goal . Impact assessment should also be as transparent as possible in order to invite external feedback , to facilitate optimisation and to contribute to a project ’ s legitimacy and general appeal .
Bayer provides a good example of the formulation and tracking of central outcome KPIs . Upon opening the company ’ s sustainability report , you will find three clearly defined and long-term impact goals in the areas of smallholder agriculture and health on the very first pages . For example , Bayer has set itself the goal of providing 100 million women in low- and middle-income countries with access to modern contraceptives by 2030 . Annual reporting against these three KPIs is an integral part of sustain-
“ Impact measurement takes place at regional level . Right now the debate is how to scale this up .”
Corporate Citizenship KPIs of the DAX40 by reporting level
72 %
44 %
8 % 0 %
Input Output Outcome Impact 43