Methodology

Follows Valuing Impact's eQALY methodology. One eQALY = $62,082 (population-weighted OECD GDP per capita, PPP); climate uses country damage costs (~$165/tCO2e); income and taxes convert via country HUI/HUT factors for 217 countries.

Combines the latest public methodologies: IFVI/VBA social cost of carbon ($248/tCO2e for 2026 emissions), US HHS VQALY ($726,000) for health, IWAF face-value treatment (1:1) for taxes, community, and consumer surplus, and Green Book 3.5% discounting for multi-year outcomes. Adds gender pay-gap (IWA pay equity, 1.09 remediation factor) and PM2.5 air-pollution rows, with per-category sensitivity ranges (e.g. carbon 0.5-1.6x).

Builds on the integrated recognition basis with recent scholarship. Climate damage is priced at a mortality-inclusive $258/tCO2e (Bressler, Nature Communications 2021); the wellbeing that employment creates beyond wages is valued in WELLBY units (~$16,600 each) per the UK Treasury wellbeing guidance; and durable carbon removal is credited at the same carbon price (Frontier, Puro.earth). Rennert et al. (Nature 2022), $185/tCO2e, serves as the sensitivity floor.

Monetizes climate at the compliance carbon prices Northeast Asian companies actually face: Korea K-ETS $6.60/tCO2e (2025 average), China national ETS $9.85/tCO2e, and the Japan GX-ETS price-band floor of $11.36/tCO2e — a simple average of about $9.3/tCO2e (verified via ICAP). Social performance follows Korea's Social Value Index (SVI, 14 indicators) and CSES-style measured monetization, with framework grounding in China's CASVI SV99 rating, the CASS CSR Blue Book, Japan's Yanagi Model (ESG–PBR synchronization, validated at Eisai), and SIIF's impact measurement & management. Health and safety keep the international-standard VQALY.

Monetizes climate using the UK Treasury Green Book family of target-consistent carbon values: the official DESNZ guidance sets a central £264/tCO2e for 2026 emissions (about $338/t, ±50% sensitivity). Using marginal abatement cost toward net-zero targets — rather than damage cost — has been the official European (UK) appraisal approach since 2009. Employment wellbeing is included via WELLBY (~$16,600 each), taxes and surplus follow IWAF (NL) face value, and multi-year outcomes are discounted at the Green Book 3.5%. Institutional grounding: the Value Balancing Alliance (Frankfurt), co-author of the IFVI methodology.

Monetizes climate at the US EPA social cost of greenhouse gases: $190/tCO2e for 2020 emissions (2020 dollars, 2.0% near-term Ramsey; $120–$340 sensitivity) per the November 2023 report. After the 2025 federal-use halt, the 2023 report remains the latest official estimate and continues to be used in academic and state-level appraisal. Health is valued at the HHS standard VQALY ($726,000), and durable carbon removal is credited symmetrically at +$190/tCO2e on the strength of Frontier's advance-purchase market.

Borrows the scoring mechanism of Korea's Social Value Index (SVI) — the five-tier achievement scale (S·A·B·C·D = 100·80·60·40·20%) and grade bands (Excellent 90+·Good 75+·Fair 60+·Weak 45+·Poor) — but restructures perspectives and indicators to fit the impact data this app actually measures (environment, social, economic). Support for official SVI certification is planned for the full service; each indicator is graded against sector and country benchmarks, and indicators without input are left unmeasured rather than guessed.

Uses the official SVI's three perspectives, 14 indicators, and points as-is (Social 60, Economic 30, Innovation 10). Because SVI targets social-economy enterprises, only quantitative indicators measurable from general-company data are scored; qualitative ones (social mission, participatory decision-making, innovation) are left unmeasured. Quantitative thresholds use the app's benchmarks and may differ from the official SVI manual; support for official SVI certification planned for the full service.

Uses the B Impact Assessment's five areas (Governance, Workers, Community, Environment, Customers) and the 0-200 scale with the 80-point certification bar as a frame. B Lab's official point allocation is dynamic by size, sector, and geography, so area weights here are the app's own even split; areas the app does not collect (product/customer, governance qualitative) are left unmeasured. Support for official B Corp certification is planned for the full service.

SROI = present value of adjusted benefits / investment. This app monetizes benefits at global eQALY (Methodology 1) with row-level additionality (deadweight, attribution, persistence) already applied. The headline ratio divides annual net social value by annual resources deployed (payroll, community, training, supplier support, or a user-entered investment); the projected ratio is a reference assuming benefits persist five years, decline 15%/yr, discounted at 3.5%. Support for official SROI assurance is planned for the full service; indicative when the investment is a proxy.

Applies Type II multipliers (direct + indirect + induced) to direct output (revenue) and jobs to estimate the total economic footprint. Total output = direct output x output multiplier; total jobs = direct jobs x employment multiplier. Grounded in US BEA RIMS II and IMPLAN; because multipliers vary by country, region, and year, representative sector values are used (e.g. manufacturing 2.1, services 1.6). A scale estimate; official input-output analysis is planned for the full service.