The Global Alliance for Banking on Values and its member banks developed a Scorecard as a structured approach to capture the vision, strategy and results of any bank relative to values-based banking.  

The Scorecard is based on the GABV’s Principles of Values-based Banking. It allows a bank to self-assess, monitor, and communicate its progress on delivering values-based banking. The goal of the Scorecard is to enhance the financial system’s focus on delivering value to society.  

Developed by practitioners, it emphasizes the two most distinctive factors common to values-based banking institutions: a focus on serving the real economy and a commitment to actively do good, not just to avoid harm. It is structured around an institution’s core culture and capabilities to realise its mission and the quantitative evidence of its results, offering a holistic view of a bank’s activities across multiple dimensions. 

The Scorecard can be used by any banking institution meeting the Basic requirements and is based on two pillars structure: 

The core activity of banking is taking deposits from clients with money and providing loans or investments with this money to clients who need money for investment or consumption. This activity is called intermediation with the bank being the intermediary between these two types of clients.  

The core of the Scorecard focuses on the positive contribution banks can make to society through providing money to clients who are active in the Real Economy and may provide a Triple Bottom Line of positive social, environmental and economic benefits to society. Whilst the Scorecard uses Quantitative Factors, its overall approach requires judgment based on an assessment of the characteristics and integrity of those Quantitative Factors as well as a holistic view of the bank arising from Qualitative Elements. The Scorecard uses a bank’s measures of impact to provide concrete evidence of its results to benefit society but the Scorecard is not an impact measurement system.