• Frankfurt, 31 January 2025

Experiencing Davos 2025: Insights, Networking, and VBA’s Drive for Impact Accounting

In the picture, from left to right: Dennis West, Researcher at the University of Oxford; Christian Heller, CEO of Value Balancing Alliance; Isabelle Grosmaitre, Founder and CEO of Goodness & Co.; Andreas Gintschel, CEO of Effectual Capital.

Experiencing the atmosphere of Davos is always a privilege—the latest developments, valuable networking, and, most importantly: the tone-setting for the year ahead! Naturally, following the U.S. elections, discussions were focused on how policy announcements from Washington on security and trade will impact the economy—global markets and value chains in particular.

For sustainability, the key topics are:

  • Will the Trump administration and upcoming elections in Europe intensify the backlash against sustainability?
  • How can AI become a booster for solutions to climate change and other sustainability challenges?
  • How will sustainability reporting regulations evolve?

I anticipate that this year will bring consolidation, simplification (see Omnibus in Europe), and a reduction in policy measures. Companies are likely to scale back their public sustainability engagement while continuing to drive progress behind the scenes—because sustainability has become a business case. Climate change, in particular, is leading to increasing risks and costs but also new business opportunities—more aspects will emerge soon. This means: The focus is on deeper integration into corporate language, systems, and business models.

Beyond the technical aspects, companies are searching for ways to embed impacts, risks, and opportunities along natural, social, and human capital into their management systems while aligning with reporting requirements. The VBA, as a collaborative platform for practitioners, can offer concrete solutions through Impact Accounting. This year, we will intensify our work with members and partners to apply Impact Accounting in day-to-day business. The goal is to develop, test, and implement pragmatic solutions for integrating sustainability into decision-making, management, and reporting—ultimately creating a competitive advantage through leadership for our members.

We kicked off this discourse with our first VBA reception during WEF in Davos. Now, it's time to roll up our sleeves—measure, calculate, test—and shift corporate thinking towards sustainable value creation!

 

Author: 

Christian Heller,

CEO, Value Balancing Alliance