The report discusses the current state of society and the corporate world. It points out that businesses are lacking a “yardstick” with which to measure and compare their performance relative to society’s needs. The report argues that society demands businesses to take significant steps toward a future-fitness approach.

Guidance on social and environmental issues is available, but businesses still may struggle to translate this advice into action. The benchmark aids in filling this gap by offering clear guidance based on scientific foundations and an Action Guide for each of the 23 break-even goals. The action guides include complementary indicators to measure, manage, and explain the company’s progress towards each goal.

The report emphasises a systems approach to value creation as well as a holistic view of the world and its societal, environmental, and economic contexts. It highlights that negative social and environmental impacts caused by corporations affect the system’s conditions.

The report acknowledges that a future fit society will require an active and sustained commitment from all actors in the system. Properties of a future-fit society are defined; these are activated and inspired by the break-even goals. There is a clear understanding that attaining break-even goals alone is not enough; businesses must strive to be positive actors in society beyond break-even.

The report presents 23 break-even goals and categorises them according to the eight properties of a future-fit society. Each goal aims to meet strict societal and environmental demands, such as obtaining all energy from renewable sources, paying fair wages and safeguarding human rights.

The report suggests that companies strive beyond break-even goals and embody positive pursuits. With 24 positive pursuits, the report aims to inspire and complement companies’ pursuit of break-even goals. Positive pursuits relate to five areas of the business: physical operations, products and services, supply chains, marketing and communications, and impact maximization.

The implementation guide provides guidance on how to transform business operations and procurement practices and offers supplementary guidance on how to assess, report, and ensure progress. The benchmark offers specific guidance to transform operations and procurement, put in place appropriate mechanisms, and produce honest and ethical product communication and marketing.

The guide enables companies to take a holistic approach to society, the environment, and the system’s conditions. The report requires companies to set concrete commitments to attain break-even goals and positive pursuits. Companies must strive beyond to become positive actors in society beyond break-even goals. By using this guidance, companies can manage, measure, and explain their progress towards a flourishing future.