The Value Model
When a company says that they are focusing on “creating value” what do they really mean?
Seven
Stakeholders
Who to measure value for?
In 2020 the Business Roundtable announced its new Statement on the Purpose of a Corporation and the World Economic Forum (WEF) announced the Davos Manifesto 2020 that the idea that there were seven distinct stakeholders that a company and its management team needed to focus on creating value for including (1) the firm, its (2) shareholders, (3) customers, (4) employees, (5) partners, (6) society and (7) the planet.
This means that to create value a company must measure and manage its value impacts across all of these stakeholder groups.
Our Foundation
We started our research by collecting more than 700 (703 and counting) independent impact measurements from more than 20 of the world's top sustainability and ESG reporting frameworks. We first organized these into each of these 7 stakeholder groups, and then further synthesized these into 27 unique themes.
27 Themes
These are the 27 themes that were shared across these 20+ frameworks. Click on any of them to enlarge:
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What makes our work unique?
´Unlike other ESG or sustainability reporting frameworks and standards, we are not only a reporting standard. With goals, thresholds and limits, we ensure that all relevant stakeholders that a business impacts and all relevant metrics related to these impacts are covered in the assessment.
With an emphasis on localization and stakeholder parity, our metrics are constantly updated based on scientific data and latest developments across each of these stakeholder groups. By providing minimum standard guidelines, we ensure that the goals and their thresholds are available to the organizations from the very beginning of the process. Our exhaustive research data ensures that any organization which complies with the KPI's of the Value Creation Journey, will simultaneously have the data and impact measurement approaches to help them comply with the requirements of many of the world's other top sustainability standards.
Being a part of the Doshisha University network, we bring to bear the reputation of our parent organization and its stature as a Globally respected organization with affiliations to some of the worlds leading Universities who we call our partners. Finally, while we expect objectivity and transparency from our members, our Implementation Partners and Independent Assessors will ensure that the journey will ensure a resilient, strong and progressive organization. The 4W/1H questionnaire will allow the organization to articulate their position and help them develop a roadmap which will ensure that the timelines and the responsible agencies are identified at the outset and there is no room for ambiguity in the process.