Publications

Below you'll find a list of our papers and related work.  Check back to find our latest updates and reports!  

WHITE PAPERS

2022 August White Paper

THE  V A L U E  M O D E L  & EFRAG

We've integrated all 114 of The European Financial Reporting Advisory Group (EFRAG)'s draft sustainability disclosure requirements into the Value Model.  This report outlines how the EFRAG impact measures align with the Value Model and explores ideas for further improvements to these.

EFRAG and the Value Model.jpg
2022 Whitepaper.png

2022 White Paper

A  V A L U E  M O D E L  F O R  R E S P O N S I B L E

B U S I N E S S

We've integrated an additional 346 impact measurements from six new ESG and sustainability reporting frameworks into its existing Value Model. Based on this analysis, we've added one additional goal, to arrive at our current 7 stakeholder, 27 theme, 81 Goal model to help companies increase their social impact.

2021 White Paper

VALUING VALUE: A synthesis of global sustainability frameworks to establish objective and transparent goals to measure value for a firm, its shareholders, customers, employees, parters, society and the planet.

This first white paper explains the overall process that the VRC research team followed to create the original Value Model.  Essential reading for anyone interested in understanding the details of how the Value Model was created and the underlying thinking behind it.

Valuing Value BRIEF.jpg

ACADEMIC PAPERS

Journal of Creating Value

November, 2021

This paper introduces the concept of "Value Washing," provides a definition of what this means, and offers a prescription for how it can be eradicated by business and government leaders.  

Value Washing Sugai.png