The absence of procedures in GRI’s Guidelines for how to calculate threshold allocations has always struck me and others as a fatal omission.
Using a comparable metric like money as a way to put things on a level playing field makes sense, but only up to a point.
Imagine a world where companies build their competitive advantage by creating more overall well-being and inclusive prosperity than their competitors.
According to Bob Willard, "There are too many indicators in play. We need to get our act together and identify a critical subset of indicators that are material to important stakeholders, including the environment, society, and shareholders."