Measuring Employment Impact: Applications and Cases

11 Pages Posted: 2 Feb 2021

See all articles by Katie Panella

Katie Panella

Harvard University - Harvard Business School

George Serafeim

Harvard Business School

Date Written: January 20, 2021

Abstract

Applying the Impact-Weighted Accounts Initiative’s employment impact methodology, on eight leading companies, we document wide variability in employment impacts as a percentage of salaries paid, ranging between 59 and 80 percent. We identify opportunities for improvement and discuss transition plans for companies to create more positive employment impact. We conclude with a call for disclosure of Equal Employment Opportunity Commission EEO-1 reports, paid leave, childcare and healthcare benefits, which would greatly facilitate the comparable and reliable measurement of employment impact in the future.

Keywords: impact measurement, accounting, employees, well-being, diversity, opportunity, wages

Suggested Citation

Panella, Katie and Serafeim, George, Measuring Employment Impact: Applications and Cases (January 20, 2021). Harvard Business School Accounting & Management Unit Working Paper No. 21-082, Available at SSRN: https://ssrn.com/abstract=3775838 or http://dx.doi.org/10.2139/ssrn.3775838

Katie Panella

Harvard University - Harvard Business School ( email )

Soldiers Field Road
Morgan 270C
Boston, MA 02163
United States

George Serafeim (Contact Author)

Harvard Business School ( email )

Boston, MA 02163
United States

HOME PAGE: http://www.hbs.edu/faculty/Pages/profile.aspx?facId=15705

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