ValuufyValuufy
FrameworkResourcesNewsValuuVerseAboutContact

We measure the gap between what companies say and what they do.

168 indicators scored commit → disclose → deliver → verify, from the company's own filings. The say-do gap is governance effectiveness, quantified: for engagement investors, a page-cited campaign agenda. For boards, the early warning.
Request a demo View methodology
168Indicators
7Stakeholders
4Value dimensions
Meridian Industriesvs. Industrials sector
Index 66
MeridianSector avg
EmployeeNatureSocietyFirmCustomerPartnerShareholder
Governance, measured

Most claims are never verified. That's a governance finding.

For every 10 commitments a company makes, fewer than one is independently verified. A board that commits and discloses but never delivers or verifies is showing you exactly how effective its governance is, quantified.
ValuuCompass measures that gap, company by company, page-cited and peer-relative. For investors it's an engagement agenda; for companies, the chance to close it first.
The credibility funnel
From broad commitments down to what's actually verified: the drop-off is the story.
Policy coverage77%
Commitment frameworks across every stakeholder group
↓
Disclosure rate57%
Companies report data but leave critical metrics incomplete
↓
Quantified outcomes22%
Verifiable, measurable results, which most reporting never reaches
↓
Independently verified10%
Third-party assurance of reported claims
Built on 59 global frameworks59 global frameworksTiE50 Top Startups 2025 · FIN/SUM Semi-Finalist 2025 · UN Science Summit 3× Presenter · Phoenixi Social Innovator
The four cornerstones

Every indicator, scored four ways

One score blurs too much. The Value Model scores all four dimensions, the bedrock under every impact chain.
Commitment0–1

Policy

Is there a formal, written commitment? Board-endorsed, with specific targets behind it.
Example score1 / 1
Transparency0–3

Disclosure Quality

How complete and transparent is the reporting? From silence, to claims, to calculation-ready data.
Example score3 / 3
Outcomes0–10

Value Achievement

Is there measurable evidence of outcomes against the target? Only scored once disclosure is calculation-ready.
Example score7 / 10
Trust0–2

Data Assurance

Has it been independently verified? Third-party audit, certified methodology. Only ~10% of claims land here.
Example score1 / 2
S1-A3Gender pay-scale equityOne indicator, scored four ways. A single number can paper over a weak spot.
1/1Policy
3/3Disclosure Quality
7/10Value Achievement
1/2Data Assurance
7.2Overall
The AI-powered impact graph

From measurement to business value

The cornerstones tell you what's true. The impact graph turns truth into action: extraction, a grounded research assistant, impact-chain reasoning, and audience reports. Each layer feeds the next.
Raw disclosure
Business value
01

Extraction

Structured intelligence pulled from narrative-heavy, inconsistent, non-standardized disclosure. Every data point traces back to its source page.
168 indicators
02

Research Assistant

Conversational access to a proprietary impact corpus grounded in our structured data and benchmark set, so every answer is sourced and you can back it up.
Grounded & cited
03

Impact Chains

The reasoning layer that connects raw metrics to impact, benchmarked and in context. It turns data points into causal narratives, with owners and deadlines attached.
Causal + workflow
04

Reports

IR, board, ESG committee, and PR each get a different cut of the same truth, with provenance attached. Minutes instead of weeks.
6 audience cuts
Every pass through the graph adds data: a compounding network effect that gets harder to catch the longer it runs.
Impact chains

One good thing leads to the next

A company cleans up its energy, reaches carbon-neutral, customers reward it with loyalty, and that loyalty becomes real value for owners. We map every link, score how sure we are, and put a name and a due date on each step.
From data points to causal impact
N3-A2
Operations Energy AuditStrong
enables
N3-B1
100% Renewables OperationsDeveloping
drives
N1-A2
Carbon NeutralityDeveloping
earns
C3-A2
High Customer SatisfactionStrong
compounds into
SH1-A1
Shareholder ValueBusiness value
Ownership & workflow
To do2
N3-B1: 100% Renewables OperationsSign renewable PPAs for remaining facilities
JKDue Aug 12
N1-A2: Carbon NeutralityClose residual emissions with verified offsets
MRDue Sep 02
In progress1
C3-A2: High Customer SatisfactionTie sustainability messaging to the CSAT survey
ALDue Jul 28
Delivered1
N3-A2: Operations Energy AuditComplete site-level energy audit
JKDue Jun 30
Two markets, one impact graph

Built for both sides of the table

Investors run evidence-backed engagement campaigns. Corporates trace impact to outcome. Same chains, same framework: one defensible language for both sides of the table.
For investors

Turn the governance gap into an engagement campaign

Screen the universe for mispriced laggards, open a dossier built from the company's own filings, run the engagement on an escalation ladder, and verify the change in next year's data.
Targets: from screen to campaign in one platform
Every claim page-cited to the company's own filings
Escalation ladder from dialogue to delivered
Outcomes re-measured: deltas, not anecdotes
Explore for investors
For corporates

Track the causal line from impact activity to business outcome

Build impact chains from your own disclosures, assign owners and deadlines, and see which activities actually move which outcomes, then hand every team the report it needs.
Causal chains built from your own data
Ownership, deadlines & a full audit trail
Board, IR, ESG & PR reports in minutes
Prove the return on impact spend
Explore for corporates
Both run on the same impact chains, driven by the same four-cornerstone framework. One shared, defensible language for both sides of the table.
What the product shows

Benchmarks you can act on

The same structured evidence, rendered for decisions: corporates find their gaps, investors find their alpha.
Value velocity
Value score over time: whether a company's commitments actually become delivered outcomes, year over year.
Peer benchmark
Stakeholder-value percentile vs net-profit percentile. Top-right: companies delivering value and profitability together.
Reports

One truth. Every audience. Minutes, not weeks.

IR, board, ESG committee, and PR each need a different cut of the same evidence, provenance attached. Generate any of them straight from a chain.

One assessed truth.

Every score traced to its source, then reshaped for each audience in minutes, with the evidence trail attached.
Six audience cuts
Board of Directors
Meeting-ready board package with the decisions that need a vote.
ESG Committee
Committee discussion agenda framed around material gaps.
Department Head
Action brief: who owns what, by when, and why it matters.
Investor Relations
IR meeting materials with the evidence trail attached.
PR & Communications
Narratives and messaging that hold up under scrutiny.
Activist Engagement
Engagement playbook anticipating the hard questions.
By the numbers
168
Value indicatorsPolicy, disclosure quality, value achievement, and data assurance
7
Stakeholder groupsEmployees, customers, partners, shareholders, society, nature, governance
59
Global frameworksGRI, TCFD, SASB, SDGs and 40+ more, mapped simultaneously
10
Years of researchAcademic foundation developed at Doshisha University, Kyoto
4
Scoring dimensionsPolicy · Disclosure quality · Value achievement · Data assurance
3×
UN Science SummitPresented at the United Nations Science Summit, New York
Why you can trust the number

Answers leaders can stand behind

IndependentNever an advocate. A measurement platform.
BalancedEvery report names strengths and gaps honestly.
ComparableOne index, normalized across sectors and peers.
TraceableEvery score traces to the source disclosure.
ValuuCompass brings a genuinely systematic approach to sustainability evaluation. The methodology gives us confidence that what we are looking at reflects reality, not just what a company chooses to report.
Senior Strategy ExecutiveFortune 500 Global Corporation
What sets ValuuCompass apart is how it synthesizes an unbiased view across all seven stakeholder groups. I have worked with sustainability frameworks at Apple and Cisco, and this level of rigor and transparency is genuinely rare.
Kathleen ShaverFormer Strategic Leader, Apple & Cisco
Get started

Ready to see what you've been missing?

Investors: bring us three names you're already watching. Corporates: see your say-do gap before someone else builds a campaign on it.
Request a demo Sign in
You can start without signing anything.
© 2026 Valuufy K.K. All rights reserved.
Privacy PolicyCookie PolicyTerms of Service特定商取引法に基づく表記
The Value Model © 2026 by Valuufy K.K. is licensed under CC BY-NC-ND 4.0
ValuuCompass™ and Value Model™ are the exclusive property of Valuufy K.K. All information is provided "as is" without warranties. Content is for informational purposes only. Private beta. Do not upload confidential data.