Alternative Bank Schweiz AG (ABS) / Global Alliance for Banking on Values (GABV) Project

Project Title: Sustainable Banking Scorecard: Criteria for Rating Assets as Triple Bottom Line

This project is assigned by Alternative Bank Schweiz AG (ABS) / Global Alliance for Banking on Values (GABV) to a consulting team within the Diploma in Sustainable Business program. The project timeline includes the period of October 2016 – June 2017.

Overall goal

Define and develop a principle based approach to classifying assets as TBL based on research of currently applied criteria by banks (banks are currently free to choose the criteria themselves) and based  on a literature review. The goal is not to define fixed criteria, but a principle based approach that is universally applicable to all banks – not just GABV members – and irrespective of the markets in which they operate.

Project outcome

A comprehensive framework and manual with principle based guidelines to classify assets as TBL which is applicable to all banks irrespective of the markets in which they operate

Project activities

  • Review existing documentation and literature
  • Interview banks on their reporting and TBL-classification methodologies
  • Identify universally applicable asset categories
  • Elaborate a draft principle based approach for TBL-classification for each asset category
  • Carry out a consultation of the developed principle based approach among GABV member banks

Project outputs

  1. Results of interviews with banks and first draft of a principle based approach that is universally applicable to all banks
  2. Results of the of the consultation among GABV member banks of the developed principle based approach
  3. A framework with principle based guidelines to classify assets as TBL applicable to all banks.