世界基准联盟（WBA）：2026年社会基准的方法论报告（英文版）

The Social Benchmark assesses whether the world’s most influential companies are taking steps towards fulfilling societal expectations to foster a more equal and inclusive world. This methodology outlines 18 fundamental core social indicators which assess companies’ contribution to a systemic transformation that leaves no one behind. Achieving the UN Sustainable Development Goals (SDGs) requires companies to engage in socially responsible business conduct by respecting human rights, providing