At this year’s Value Balancing Alliance Global Conference in Frankfurt, key stakeholders shaping the future of impact management – including member companies, standard setters, data providers, and implementation partners – came together to reflect on this central question.
The responses to a live poll capture the tension many organizations face today: while sustainability remains a strategic priority, its implementation is increasingly challenged by fragmented efforts and regulatory uncertainty.
Despite these headwinds, the momentum behind sustainability is shifting, not fading. Engagement at the practitioner level remains strong. So does the demand for clarity, consistency, and actionable metrics, even as strategic directions remain uneven.
Teams Are Emerging as Drivers of Sustainability
While there is a perceived decline in momentum at the industry level, confidence is stronger when looking at individual organizations, and even more so within their teams. This suggests that despite weaker signals at the broader strategic level, sustainability efforts continue actively within day-to-day operations and project work.
The Business Case for Adaptation
is Driven by Value Creation
Value, opportunity, regulation, and resilience are key drivers bringing sustainability onto the business agenda. This reflects a shift in understanding, as companies increasingly view sustainability not merely as a compliance cost, but as a source of long-term strategic value. The responses point to a growing recognition that both the pull of opportunity and the push of regulation are shaping sustainability as a core business concern.
Impact Valuation is Understood,
Piloted, but not yet Structurally Embedded
Impact accounting, as a key lever for advancing sustainability, is still in its early stages. Current efforts focus on raising awareness and piloting methodologies. Full integration into decision-making, steering, or disclosure remains limited. This highlights a shared need for consistent standards, practical guidance, and peer learning to support the shift from internal enthusiasm to institutionalization.
Data and Regulation Perceived
as Key Enablers for Impact Management
Two main enablers of impact management adoption stand out: data and regulation. Organisations need high-quality data to support decision-making and regulatory frameworks to ensure consistent uptake. Standardisation plays a key role in aligning methodologies and making impact information comparable and actionable across sectors.
Looking Ahead
In uncertain times, the Value Balancing Alliance remains a trusted partner by fostering a strong peer community where shared experience accelerates learning and progress. Insights from the VBA Global Conference 2025 underscore both the challenges and the collective determination among members to keep sustainability central to business. As local teams drive momentum and companies look to embed pilots into practice, peer exchange is proving essential to overcoming barriers and translating ideas into action.
By combining this collaborative energy with structured guidance, the VBA helps bring impact valuation closer to real decision-making, turning impact data into strategic insights that inform steering, resource allocation, and long-term value creation. As sustainability and impact accounting move toward the mainstream, the VBA continues to provide the clarity and community that organizations need to drive meaningful change and sustain the momentum.
Authors:
Veronika Voeste, and Prashant Singh
Value Balancing Alliance