De flesta av de nyckeltal som företag använder i dag började nyttjas redan på 1400- och 1500-talen. Det klassiska synsättet har varit att generera lönsamhet och avkastning på aktieägarkapital, vilket naturligtvis är fortsatt viktigt för ett bolags existens. Men de finansiella nyckeltalen räcker inte längre till.
Fakta
13 icke-finansiella nyckeltal
I den enkät som Grant Thornton skickade ut till små- och medelstora företag presenterade de 13 nyckeltal utanför de rent finansiella. Frågorna var då:
Mäter ni:
- Ert koldioxidutsläpp?
- Er energianvändning?
- Er cirkularitet (återbruk, återvinning)?
- Er omsättning från klimatsmarta produkter/tjänster?
- Er medarbetarnöjdhet?
- Er lönestruktur och gör ni lönekartläggning?
- Er sjukfrånvaro/frisknärvaro?
- Er personalomsättning?
- Er åldersfördelning?
- Er kundnöjdhet?
- Ledningsgruppens mångfald (ålder, etnicitet, kön, utbildning, kompetens, erfarenhet)?
- Styrelsens mångfald (ålder, etnicitet, kön, utbildning, kompetens, erfarenhet)?
- Leverantörsuppföjning (affärsetik, fair trade, mänskliga rättigheter, miljö)?
– Konsumenters inflytande blir mer och mer utslagsgivande, klimatprestationerna som krävs av samhället blir allt större och attraktionskraften som arbetsgivare alltmer avgörande. De icke-finansiella prestationerna blir följaktligen väldigt viktiga att följa, förstå och agera på, menar Mattias Kjellman, auktoriserad revisor på Grant Thornton, som i tjugo år granskat finansiella data.
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