Journal Article

Abstract

Reporting on ESG has now become a reality for large companies in the EU. This paper investigates how Danish FM companies and professionals manage the challenge to develop social sustainability practices and measure the social dimension of ESG. It presents a literature review on social sustainability in general and particular the EU ESRS requirements related to the social dimension of ESG. The paper is empirically based on national interview surveys in 2023 and 2024 among FM practitioners in Denmark in both public and private organisations and provider companies, a desk study of how private provider companies’ measure the social dimension of ESG, and case studies of social housing associations.
The results show that client organisations, provider companies and social housing associations present very different approaches to social sustainability. Client organisations do not have much focus on social sustainability and FM organisations do not play a major role in the companies’ ESG reporting. Provider companies mainly focus on own workforce, which can be an inspiration to client organisations when setting targets and data requirements concerning ESRS S2 (value chain workers). Social housing associations mainly focus on their tenants, but also include concerns for own employees, workforce in the supply chain, and the surrounding community. FM organisations in other companies can benefit from experiences from social sustainability in social housing associations. The paper can help practitioners to work with social sustainability and measuring the social dimension of ESG.