Impact Valuation for a Food and Beverage Company

LBR supported two consultancies with valuing the impact of a large food and beverage client. This included environmental and social factors across the entire global value chain.


• Name: Part of a management consulting team with two other consultancies for a global food and beverage company
• Size: End client > 200,000 employees
• Location: Global

Client need

A management consultancy approached LBR for valuation support and experience in the development of impact based frameworks from a business perspective. The team wanted LBR to support the team by designing and inputting into an impact framework, to link the impact of the end client with its business actions and to complete a valuation of the material environmental and social impacts.

The challenge

Conducting a stakeholder mapping across the entire value chain and understanding the social and environmental impacts for the end client’s operations, its suppliers, joint ventures and franchises

Designing an impact mapping process and carrying this out across different aspects of the value chain with the end client

Identifying gaps in data and identifying missing indicators that impacted the ability to provide a monetary terms

Producing a full valuation of 15 indicators for the end client within 12 weeks.

The results

A peer review of the initial measurement approach used by the consulting team

Stakeholder and impact mapping across the entire value chain

Conducting a materiality analysis and identifying environmental dependencies in the value chain

Providing an indicative impact and dependency valuation across human, social and natural capitals

Providing inputs into the ongoing development of a company-wide measurement methodology and sustainability strategy for the end client.

What happened next

The strategy of the food and beverage company is currently being developed and will be publicly released in the future. The purpose of this work was to inform further indicator design and help select specific indicators for valuation in relation to business resilience and dependencies and to inform the development of the end client’s strategy.