The ValuuCompass Framework
Not another reporting tool. The measurement system itself.
Most sustainability platforms help you fill out someone else's framework. ValuuCompass is the framework: a structured measurement system that defines what good looks like across every stakeholder, and scores whether you have actually achieved it.
Where things stand
The space is full of tools. It is missing a standard.
What most platforms offerNecessary tools, but they answer a narrow question: "Are we compliant?"
Help you report against GRI, CSRD, ISSB
Aggregate data you already have
Automate disclosure formatting
Measure compliance with existing rules
Produce PDFs for regulators
What ValuuCompass does differentlyWe answer a harder one: "Is this organization actually creating value for its stakeholders?"
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
Architecture
A goal-driven hierarchy: from stakeholders to measurable outcomes
Stakeholders define who matters. Impact domains define what matters. Commitments define what to commit to. Performance indicators define the specific, quantifiable target performance is measured against.1
Stakeholders7 groups
Who does the organization impact? Not 'E, S and G', but employees, nature, society, the firm, customers, partners, and shareholders.2
Impact Domains27 domains
What dimensions of impact matter for each stakeholder? Diversity, wages, emissions, governance, privacy, fair labor, each mapped to its stakeholder.3
Commitments81 objectives
What should the organization commit to? Each objective defines a commitment area (living wages, zero corruption, renewable energy) with a clear performance standard.4
Performance Indicators168 indicators
The atomic unit. A specific, quantifiable target: "100% of employees covered under health policy." "Zero work-related injuries." No ambiguity, no interpretation required.How the model was built
59 global frameworks. 2,000+ measurements. One unified model.
The Value Model draws from 59 global frameworks (GRI, SASB, TCFD, ISSB, EFRAG, B Impact, UN, OECD, ISO, and major exchange requirements), distilling 2,000+ impact measurements into 81 commitments and 168 indicators. 10 years of research at the Value Research Center, Doshisha University, Kyoto.
59Global frameworks synthesizedGRI, SASB, TCFD, ISSB, EFRAG, B Impact, UN, OECD, ISO, and more
2,000+Impact measurements analyzedDistilled into 168 non-overlapping, measurable indicators
75Industries in coverageCross-sector applicability with industry-specific benchmarks
10yrAcademic research foundationValue Research Center, Doshisha University, Kyoto
Four-dimension scoring
Every indicator scored across four dimensions
A company can have a perfect policy and zero outcomes. Traditional ratings hide this; ValuuCompass makes it the centerpiece, and enforces one rule: execution is only scored once disclosure reaches calculation-ready (DQ3). No shortcuts, no interpolation.0–1CommitmentDoes a formal, written commitment exist?Binary: the commitment exists or it does not. No partial credit.
0–3Disclosure QualityHow complete and transparent is the reporting?DQ0: silence. DQ1: claims only. DQ2: partial data. DQ3: calculation-ready with defined methodology.
0–10ExecutionIs there measurable evidence of outcomes?Only scored when DQ=3. Measures actual quantified outcomes against defined targets.
0–2Data AssuranceHas it been independently verified?Third-party audit, certified methodology, external review. Only ~10% of claims clear this bar.
The complete framework
7 stakeholders. 27 impact domains. 168 performance indicators.
Employees42 indicators
E1Diversity & Equity
E2Fair Wages
E3Health, Welfare & Safety
E4Development
E5Engagement & Satisfaction
E6Human Rights
Nature44 indicators
N1Waste & Pollution
N2Water
N3Energy
N4Products & Services
N5Biodiversity
N6Buildings & Land
Society16 indicators
S1Appropriate Taxes
S2Local Community Development
S3Local Employment & Engagement
S4Charity & Volunteerism
The Firm21 indicators
F1Transparent Financial Reporting
F2Governance & Firm Structure
F3Management Capability
Customers19 indicators
C1Truth in Communications
C2Privacy
C3Health, Safety & Satisfaction
Partners25 indicators
P1Supply Chain & Distribution Reporting
P2Supporting MSMEs & VCSEs
P3Responsible Partners
P4Fair Labor Practices
Shareholders1 indicator
SH1Shareholder Value Creation
The fundamental difference
Stakeholders, not abstract categories
Traditional ratingsThree 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.
E
S
G
ValuuCompassSeven stakeholder groups, each with their own impact domains, objectives, and indicators. You can’t hide a governance failure inside an environmental score, or offset poor employee treatment with community investment. Every stakeholder is assessed independently, with full transparency.
E
N
S
F
C
P
SH
What a performance indicator looks like
Specific. Measurable. No room for interpretation.
StakeholderEmployees
→Impact DomainE2 · Fair Wages
→CommitmentE2-D · Pay-Scale Equity
→IndicatorE2-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 acrossCommitment (0–1) · Disclosure Quality (0–3) · Execution (0–10) · Data Assurance (0–2)