世界基准联盟（WBA）：2026年社会基准方法论报告（英文版）

The core social indicators (CSIs) and the Social Benchmark This methodology document presents the 18 core social indicators (CSIs) that WBA uses to assess all 2,000 companies on the fundamental aspects of socially responsible business conduct. These indicators are integrated into all other transformation methodologies, representing 20% of the total score, and complemented by additional indicators on social topics that are material for specific transformations (for example, just transition in