Overview
Value Balancing Alliance (VBA) is a non-profit organisation founded in 2019. It was established by a group of multinational companies seeking to improve how business performance is measured by incorporating environmental, social and economic impacts alongside financial results. VBA’s mission is to develop a globally applicable impact accounting methodology that enables organisations and investors to assess value creation more comprehensively and make more informed decisions.
Mission and focus areas
VBA focuses on impact valuation and impact accounting. Its core objective is to translate environmental, social, human and economic impacts into comparable financial information that can be integrated into corporate decision-making, management processes and reporting frameworks. The organisation seeks to improve transparency, comparability and accountability in the measurement of corporate impacts across value chains.
The alliance contributes to sustainable finance by helping companies and financial institutions understand risks, opportunities and value creation beyond traditional financial metrics. Its work aligns with emerging sustainability reporting requirements and supports the integration of ESG considerations into business strategy, capital allocation and performance assessment.
Structure and governance
Value Balancing Alliance operates as a membership-based alliance of multinational corporations, financial institutions and strategic partners. Its governance includes an Executive Committee led by a Chief Executive Officer, Chief Financial Officer and Chief Operating Officer, supported by specialists in methodology development, sustainable finance, public affairs and member engagement.
The organisation collaborates with accounting firms, academic institutions, policymakers and standard-setting bodies. Methodology development is undertaken through consultation, piloting and technical oversight processes, including cooperation with the International Foundation for Valuing Impacts (IFVI) and expert committees.
Programs and offerings
VBA develops impact valuation methodologies, pilot studies, technical guidance and research publications. Its Impact Statement methodology provides frameworks for assessing environmental, social and economic impacts across company value chains. The alliance regularly conducts pilot testing with member organisations to refine methodologies and evaluate practical application.
Additional resources include publications, practitioner engagement initiatives, events, interviews, podcasts and collaborative projects. These offerings provide finance, sustainability and corporate reporting professionals with practical tools for integrating impact measurement and valuation into decision-making and reporting processes.
Enabling decision makers to act consciously.
