The ValuuCompass Framework
Not another reporting tool.
The measurement system itself.

Most sustainability platforms help you fill out someone else's framework...

Where things stand
The sustainability space is full of tools.
It's missing a standard.
What most platforms offer
Help you report against GRI, CSRD, ISSB
Aggregate data you already have
Automate disclosure formatting
Measure compliance with existing rules
Produce PDFs for regulators

These are necessary tools. But they answer a narrow question: "Are we compliant?"

What ValuuCompass does differently
Defines what "good" looks like with 168 specific targets
Measures outcomes, not just disclosures
Scores across 7 stakeholder groups, not abstract categories
Links every score to cited source evidence
Shows where value is created and where it's destroyed

We answer a harder question: "Is this organization actually creating value for its stakeholders?"

Architecture
A goal-driven hierarchy — from stakeholders to measurable outcomes

Every element in ValuuCompass serves a purpose. Stakeholders define who matters. Impact domains define what matters. Policy objectives define what the organization should commit to. And performance indicators define the specific, quantifiable target against which performance is measured.

1
Stakeholders
7 groups
Who does the organization impact? Not "E, S, and G" — but employees, nature, society, the firm itself, customers, partners, and shareholders.
2
Impact Domains
27 domains
What dimensions of impact matter for each stakeholder? Diversity, wages, emissions, governance, privacy, fair labor — each mapped to its stakeholder.
3
Policy Objectives
81 objectives
What should the organization commit to? Each objective defines a policy area — from living wages to zero corruption to renewable energy — with a clear performance standard.
4
Performance Indicators
168 measurable indicators
The atomic unit. Each indicator is a specific, quantifiable target: "100% of employees covered under health policy." "Zero work-related injuries." "Board gender balance matches community." No ambiguity. No interpretation required.
Built from the ground up
59 global frameworks. 2,000+ measurements. One unified model.

The Value Model wasn't assembled from a checklist. It draws from 59 leading global frameworks — GRI, SASB, TCFD, ISSB, EFRAG, B Impact Assessment, UN, OECD, ISO, and major stock exchange requirements — analyzing over 2,000 individual impact measurements to produce 81 policy objectives and 168 performance indicators. 10 years of academic research at the Value Research Center at Doshisha University, Kyoto.

59 global frameworks synthesized into ValuuCompass
59
Global frameworks synthesized

GRI, SASB, TCFD, ISSB, EFRAG, B Impact, UN, OECD, ISO, and more

2,000+
Impact measurements analyzed

Distilled into 168 non-overlapping, measurable indicators

75
Industries in coverage universe

Cross-sector applicability with industry-specific benchmarks

10yr
Academic research foundation

Value Research Center, Doshisha University, Kyoto

Four-dimension scoring
Every indicator scored across four dimensions

A company can have a perfect policy but zero outcomes. Traditional ratings hide this. ValuuCompass makes it the centerpiece, and enforces a critical rule: value scores can only be calculated when disclosure quality reaches calculation-ready (DQ3). No shortcuts. No interpolation.

0–1
Policy

Does a formal, written commitment exist?

Binary: policy exists or it doesn't. No partial credit.

0–3
Disclosure Quality

How complete and transparent is the reporting?

DQ0: silence. DQ1: claims only. DQ2: partial data. DQ3: calculation-ready with defined methodology.

0–10
Value Achievement

Is there measurable evidence of outcomes?

Only scored when DQ=3. Measures actual quantified outcomes against defined performance targets.

0–2
Data Assurance

Has it been independently verified?

Third-party audit, certified methodology, external review. Only 10% of claims industry-wide meet this bar.

The complete framework
7 stakeholders. 27 impact domains. 168 performance indicators.
Employee
42 indicators

How the organization treats the people who work for it

E1Diversity & Equity
E2Fair Wages
E3Health, Welfare & Safety
E4Development
E5Engagement & Satisfaction
E6Human Rights
Nature
44 indicators

How the organization impacts the natural environment

N1Waste & Pollution
N2Water
N3Energy
N4Products & Services
N5Biodiversity
N6Buildings & Land
Society
16 indicators

How the organization contributes to the communities around it

S1Appropriate Taxes
S2Local Community Development
S3Local Employment & Engagement
S4Charity & Volunteerism
Firm
21 indicators

How the organization governs itself and manages its finances

F1Transparent Financial Reporting
F2Governance & Firm Structure
F3Management Capability
Customer
19 indicators

How the organization serves and protects its customers

C1Truth in Communications
C2Privacy
C3Health, Safety & Satisfaction
Partner
25 indicators

How the organization works with its supply chain and distribution partners

P1Supply Chain & Distribution Reporting
P2Supporting MSMEs & VCSEs
P3Environmentally & Socially Responsible Partners
P4Fair Labor Practices
Shareholder
1 indicator

How the organization creates long-term value for its owners

SH1Shareholder Value Creation
The fundamental difference
Stakeholders, not abstract categories
Traditional Ratings
E
S
G

Environmental, Social, Governance: three broad categories that conflate unrelated issues. Employee safety and community investment land in the same "S" bucket. A company can score well on "E" by reporting emissions while ignoring biodiversity. The categories create cover, not clarity.

ValuuCompass
E
N
S
F
C
P
SH

Seven stakeholder groups, each with their own impact domains, policy objectives, and measurable performance indicators. You can't hide a governance failure inside an environmental score. You can't offset poor employee treatment with strong community investment. Every stakeholder is assessed independently, with full transparency.

What a performance indicator looks like
Specific. Measurable. No room for interpretation.
Stakeholder
Employee
Impact Domain
E2: Fair Wages
Policy Objective
E2-D: Pay-Scale Equity
Indicator
E2-D2: Gender Pay Equity
Policy StatementOrganization has a written policy about pay-scale equity related to gender.
Performance Target0% variance in pay between genders within each pay-scale class.
Scored acrossPolicy (0–1) · Disclosure Quality (0–3) · Value Achievement (0–10) · Data Assurance (0–2)
See it in action
This is what a global standard looks like

168 performance indicators. 7 stakeholders. 4 scoring dimensions. Full evidence chains. A measurement system, not a reporting tool. Built to replace the guesswork.