Setting the standards

The Global Alliance for Banking on Values (GABV) and its member banks have developed a scorecard (the GABV Scorecard) that sets the bar for sustainable and social banking. The GABV Scorecard structures and captures the vision, strategy and practice of values-based banks.

What are the Principles?

The GABV Scorecard aims to quantify the two most distinctive forms of intermediation common to values-based banks: serving the real economy and commitment to a Triple Bottom Line approach.

The two distinct elements

What is the real economy?

For the purpose of the GABV Scorecard, the real economy relates to economic activities that directly support the production of goods and services. Only financial instruments that are separated by one degree from the real economy are considered. 

What is Triple Bottom Line?

In the GABV Scorecard, the Triple Bottom Line is used as a decision-making tool to account for social empowerment, environmental regeneration, and economic resilience. 

How does the GABV Scorecard work?

The GABV Scorecard can be used by any banking institution meeting the Basic Requirements defined above, and is based on a two-pillar structure: Quantitative Factors and Qualitative Factors. These elements are captured to create a comprehensive evaluation and to provide a base assessment on where the institution is on its values-based journey.

The Quantitative Factors capture the financial resilience of a bank – including return on assets, equity, low quality assets and client funding to total assets data – , intermediation of money in the real economy and its intermediation of money supporting clients delivering Triple Bottom Line impact for society.


The Qualitative Factors captures a bank’s core culture and capabilities across the six dimensions of leadership, organisational structure, products and services, management systems, human resources, and performance reporting.

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