General Methodology 2: Impact Measurement and Valuation Techniques has been published as a final release!
As of March 2026, General Methodology 2 explains how social and environmental impacts can be measured and valued in monetary terms within impact accounting.
- It follows the logic of impact pathways, covering impact drivers, outcomes, impacts, and monetary valuation.
- It also addresses data requirements, links to sustainability-related disclosures, and estimation techniques for data gaps.
- General Methodology 2 includes objective and subjective well-being measures, as well as valuation approaches such as cost-based, market-based, revealed preference, stated preference, and subjective well-being valuation techniques.
This final release strengthens the ability to make social and environmental impacts more transparent, comparable, and measurable in monetary terms.
Click here to access the full methodology!
