WifOR has published its Impact Valuation factors

Pushing comparability and transparency in stakeholder dialogue

What are the societal impacts of a company’s CO₂ emissions? What is the value of research and development for the community? To enable comparison and valuation of non-financial metrics, Impact Valuation factors translate sustainability figures into a uniform currency. However, organizations use different methods to evaluate their sustainability performance and most of these methods are not publicly available. With a strong commitment to comparability and transparency, WifOR has published its Impact Valuation factors.

“Our mission is to set standards in measuring and valuing sustainability. Pursuing this mission thrives on constructive collaboration. We welcome everyone to download the Impact Valuation factors, use them, and give us feedback,” says Dr. Richard Scholz, Head of Impact Analysis at WifOR.

WISIT, the WifOR Sustainability Impact Tool, uses these factors in conjunction with other data for the impact valuation of an organization’s supply chain or the portfolio of an investment fund. Learn more about WISIT here.

What are Impact Valuation factors?

Impact Valuation factors convert physical units, such as tons of greenhouse gas emissions or the number of occupational accidents, into US dollars or euros. Thereby, the social significance of these impacts can be compared both within social, environmental, and economic dimensions and with financial indicators. This facilitates the inclusion of social and environmental impacts in the decision-making process, which would otherwise risk not being accounted for.

Impact Valuation factors




The Impact Valuation factors were developed over several years. We would like to thank everyone who provided valuable and constructive input and discourse, in particular:

  • Michael Verbücheln (Value Balancing Alliance)
  • Awaz Alfadil (Value Balancing Alliance)
  • Eleni Pasdeki-Clewer (Roche)
  • Manuel Behning (Roche)
  • Thomas Birnmeyer (SAP)
  • Vikram Nagendra (SAP)
  • Samuel Vionnet (Valuing Impact)