We are pleased to announce that the Impact Values Standards Board (IVSB) has released its first Exposure Draft for the Waste Topic Methodology, open for public comment until 20 September 2026.
This draft proposes a standardized methodology for measuring and monetizing waste impacts, following an impact pathway that links waste emissions to changes in the natural environment and, ultimately, to effects on human well-being. The methodology will inform how waste impacts are valued in impact accounts, with implications for corporate reporting, investment analysis, and the economic framing of circular economy activities.
The draft methodology introduces a standardized, monetary valuation approach to waste impacts, aligning with ESRS E5: Resource Use and Circular Economy and GRI 306: Waste 2020. It builds on established foundations developed by the International Foundation for Valuing Impacts (IFVI) and Value Balancing Alliance (VBA).
Read the Exposure Draft here.
Take part in the public consultation here.
