Show your Heart is an impact measurement software that supports several environmental, social and governance (ESG) accounting methods.

The tool currently offers 13 different ESG accounting methods, allowing adaptation to the entity’s profile (e.g. social cooperatives, social enterprises, non-profits, urban commons), as well as its local and socio-economic context (e.g. specific methods developed by some regional networks within REAS). Each method typically consists of a set of ESG topics, with associated key impact performance indicators and surveys for data collection. All modules share a common set of basic indicators, reflecting the core values of the social economy.

As an example, the Social Balance (Balanç Social) module is expected to be applied annually by XES members, but is open and free for any organisation to use. Besides economic and environmental performance, it covers topics like:

• Social commitments: purchase of goods and services from other social economy entities; production of goods, services or materials that are made available at no cost; promotion of functional diversity and social inclusion.
• Workplace quality: active measures to promote workplace health and improve work-life balance beyond legal obligations; internal policies improving on the conditions stipulated by collective labour agreements; encouraging the training of workers; ensuring the availability spaces for workers’ emotional and physical care.
• Democracy and equity: worker demographics (average age, disability rate, gender disaggregation of management, executive and political positions); participation in the preparation and approval of the management plan and annual budget; online publication of the “Social Balance report”; gap between the highest and lowest remunerations; disclosure of wages to workers; use of non-sexist and inclusive language; adoption, monitoring and evaluation of an equality plan; existence of a protocol for the prevention and handling of sexual harassment