URB-B.05.A - Direct Economic Value Generated and Distributed
Does the company report the direct economic value generated and distributed in all countries where it operates?
About the data
The WBA Urban Benchmark measures and ranks the world's most influential companies on their efforts to shape sustainable, inclusive and resilient urban environments, tracking how companies address essential urban needs while respecting planetary boundaries across dimensions including decent work and human rights, environmental and climate impacts, social inclusion, and sustainability leadership. The 2026 edition assessed 300 companies across four key industries shaping urban environments: real estate, construction and engineering, transport, and utilities. Companies were scored on 24 urban-specific indicators plus 18 core social indicators, spanning four measurement areas: sustainable governance, inclusive cities, healthy cities, and climate change and resilient cities. The benchmark is designed to incentivise the private sector to take adequate responsibility for its role in ensuring affordable, safe and inclusive urban environments for all. More information can be found here.
Methodology
Large companies can contribute positively to local economies by creating jobs and income
opportunities, procuring inputs locally from small and medium enterprises and injecting capital
through investments, all of which stimulate local demand and help other businesses grow. Conversely,
companies can hinder local economic development by outsourcing labour, procuring inputs abroad
and creating monopolies over local businesses. Capturing data on the value created versus extracted
from local economies helps understand the direct and indirect impacts that large enterprises have on
local growth and productivity rates, wage and employment trends, poverty reduction and inequality.
Research Guidance
Direct Economic Value (DEV) includes things like revenue, operating costs, employee wages and benefits, payments to providers of capital, payments to governments, and community investments.
The company should report DEV by country of operation for all locations to determine the contribution to local economies.
Since each component of DEV is reported using different terminology, it is the responsibility of the company to compile this information and report DEV.
If the company only operates in one country, then total DEV is accepted.
It is also sufficient to report an alternative measure of economic value/impact, such as gross value added (GVA) in different locations of operation.
Community investments and social contributions are not accepted as a figure of direct economic value generated.
opportunities, procuring inputs locally from small and medium enterprises and injecting capital
through investments, all of which stimulate local demand and help other businesses grow. Conversely,
companies can hinder local economic development by outsourcing labour, procuring inputs abroad
and creating monopolies over local businesses. Capturing data on the value created versus extracted
from local economies helps understand the direct and indirect impacts that large enterprises have on
local growth and productivity rates, wage and employment trends, poverty reduction and inequality.
Research Guidance
Direct Economic Value (DEV) includes things like revenue, operating costs, employee wages and benefits, payments to providers of capital, payments to governments, and community investments.
The company should report DEV by country of operation for all locations to determine the contribution to local economies.
Since each component of DEV is reported using different terminology, it is the responsibility of the company to compile this information and report DEV.
If the company only operates in one country, then total DEV is accepted.
It is also sufficient to report an alternative measure of economic value/impact, such as gross value added (GVA) in different locations of operation.
Community investments and social contributions are not accepted as a figure of direct economic value generated.
License
Topics
Framework Mappings
Value Type
Category
Options
Yes
No
Assessment
Steward Assessed
Report Type
Aggregate Data Report