Prof. Pfaff first shows how the S dimension within ESG can be defined in a way that makes the value-creating and productive aspects of the social dimension visible and manageable.
He then explains that this requires subdividing the S dimension into four system-critical social capacities and several multifunctional clusters of social infrastructure. Together, these capacities and infrastructures generate collective capacity for action – the core of social performance – and form the foundation of organizational transformational capability.
Furthermore, Prof. Pfaff demonstrates that these dimensions can be validly measured through KPIs, based on data from the University of Cologne study (2024) conducted as part of the IW Personnel Panel.
Finally, he illustrates how the identified social performance potential can be made practically applicable by using insights from implementation science. A 90-day plan – moving from awareness to pilot routines and finally to review and consolidation – enables a transition from reporting to capability.
The approach is illustrated using the IFOS tools and the IFOS implementation program. In its basic form – i.e., without IW benchmark data and IFOS tools – the approach can, in principle, also be applied internally or in collaboration with other partners.