The Value to Business (V2B) Application Guidance provides companies with a structured, modular approach to assess how sustainability-related impacts and dependencies translate into financial risks and opportunities. It is designed for practical implementation across functions such as strategy, risk, finance, and sustainability. The methodology supports the identification, evaluation, and financial translation of material sustainability issues using existing internal processes and data systems where possible.
The guidance builds on the core logic of the V2B Framework, published in 2025, and the initial 10-pager overview released in early 2024. It represents the third key publication in the V2B series and operationalizes the conceptual foundation by providing concrete steps, definitions, and tools.
Developed in close collaboration with corporate practitioners and advisors, such as KPMG, it reflects the experience of companies piloting the approach in different use cases.
The V2B Application Guidance is structured into five steps:
The guidance is supported by illustrative and actual use cases.
By grounding sustainability in financial language and logic, the V2B methodology closes the gap between ESG ambitions and core business decisions. The Application Guidance offers a practical entry point for organizations to internalize sustainability in a way that is scalable, decision-relevant, and aligned with existing management systems.