Why these drivers

The six core non-financial drivers were identified in consultation and round-table discussions with companies, investors and other stakeholder groups.

We focused on drivers that:

  1. are indicative of wider non-financial performance;
  2. could be mapped against finance drivers;
  3. have metrics for measurement relevant across businesses, sectors and markets.

We were also influenced by the finding of Deloitte’s 2007 study In the Dark II into the views of
CEOs and other senior business leaders. This indicates a widespread consensus within the business
community on the main non-financial drivers.