Human Capital Performance Beyond the Standard: Parenting and New Sustainability Indicators in the Banking Sector

Alessandra Bianchi and Ilaria Magni

RIVISTA DI STUDI SULLA SOSTENIBILITA', 2026, vol. 16, issue 1, 91-115

Abstract:

This study examines the use of innovative Social Key Performance Indicators in the sustainability disclosure of an Italian Banking Group. Moving beyond compliance, can provide evidence of tangible corporate welfare and societal change. New metrics will be introduced gradually. Firstly, the number of newborns, will be assessed. The goal is to optimize business strategy, enabling organizations to refine their approaches based on real-time impact data and creating medium to long-term policies, aligning the new indicator with existing KPIs that shift the focus from the time of birth alone to effective support. The ?Methodology for Standardized and Accountable Aggregation of HR-Derived Sustainability Data? has been defined to transform entity-level HR input into a comparable and auditable ESG KPI (newborn), ensuring consistency across the Group despite non-consolidated data generation. This study highlights how the use of the KPI ?Newborn? strengthens accountability and transparency, providing evidence for stakeholders regarding the effectiveness of social initiatives.

Keywords: Key Performance Indicators; CSRD; Social Sustainability Standards; Corporate Social Responsibility; human capital; banking group (search for similar items in EconPapers)
Date: 2026
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