about us

About value balancing alliance e.V.

The value balancing alliance e.V. is a non-profit organization with the ambition to change the way how company performance is measured and valued. The alliance’s objective is to create a global impact measurement standard for disclosing positive and negative impacts of corporate activity and to provide guidance on how these impacts can be integrated not business steering.


The alliance was founded in 2019 by several international companies and is consulted by the four largest accounting companies on a pro-bono basis. The OECD, leading universities such as Harvard Business School or the University of Oxford, and other stakeholders from government, civil society and standard-setting organizations support the alliance.


The value balancing alliance will make its work available to the public, targeting wide-spread adoption by other companies. This work will empower decision-makers to create and protect long-term value.

targets of the value balancing alliance e.V.

Standardize how to assess and monetize the value of a company and its financial and pre-financial value contributions to society (impacts and dependencies).

Understand the interdependencies of financial and pre-financial value contribution to society and their relation to enterprise value.

Design a disclosure frame enabling stakeholders to compare the natural, social, human and financial capital performance across companies (integrated P&L / balance sheet).

Develop a management blueprint for multi-capital-based business steering and pilot its usage in management accounting.

Scale the uptake of impact measurement and valuation methodology by making the results of our alliance publicly available.

our organisation

Alliance

Advisory
Board

Association

Steering Committee

Executive representatives of all founding members
Pro-bono
consultants
Global
Policy
Advisor

Executive Committee

Chief Executive Officer:
Christian Heller

Chief Operating Officer:
Jun Suk Lee

Model Team
Engagement Team