United NationsDepartment of Economic and Social Affairs Sustainable Development

Matrix of Value and Relevance (MVR): an innovative method to evaluate the performance of business project indicators considering the Sustainable Development Goals


    Assessing corporate sustainable development and the impacts of the practices adopted by companies for the progress of society and our planet has been a great challenge, especially in the context of the current pandemic, in which the COVID-19 pandemic caused the digital transformation of companies to be accelerated and the sustainability and the use of conscious capital became points of great attention for companies. The Matrix of Value and Relevance (MVR) is a digital tool that measures adherence of business indicators in relation to the Sustainable Development Goals (SDG).The process of the methodology developed was applied in case studies of business social impact, in Brazil, of Sebrae – Brazilian Service of Support to Micro and Small Enterprises, and they demonstrated the existence of different levels of correlation between the indicators and SDGs. The platform (available at https://useods.com.br) is based on the intelligence adaptation of the technological readiness scale or TRL (Technology Readiness Level), created by NASA. TRL is a worldwide metric that measures the degree of maturity of a technology applied in projects. As part of the approach, complementary instruments were created - comparative graphs and an evidence report to support the evaluation process. Users of the platform can be managers and stakeholders of public and private projects who wish to measure the relevance index of their projects towards the Sustainable Development Goals.


    he platform's objective is to measure the degree of relevance of business project indicators vis-à-vis the SDGs and also provide a report in which the project manager can attest to the actions that have had the most intervention to achieve results. The available document can serve as support material to densify the companies' social balance sheets and contribute to improving corporate compliance.

    Contribution to SDG Implementation

    Based on a long bibliographic search to identify instruments to support the measurement of the degree of relevance of projects, the developed Matrix was inspired and adapted from the TRL - Tecnology Readness level, a tool developed by NASA to measure the degree of technological maturity of projects. The MVR platform brings together a training guide for interested parties to use the instrument.

    Implementation methodologies

    The platform was developed by Sebrae employee Valéria Barros, national manager of the social impact project portfolio and was applied in case studies of social impact business projects in the states of Rio de Janeiro, Santa Catarina and Rio Grande do Norte, as pilot test of the tool. the measurement data of the degrees of relevance were measured towards the 06 SDGs. There were no financial resources involved by Sebrae. All development costs were borne by the collaborator, who developed the instrument within the scope of her doctoral thesis in information sciences at Universidade Fernando Pessoa, Porto, Portugal. 1. Application of MVR in the SEBRAE RJ Study: Business Project of Social and Environmental Impact of Rio de Janeiro - 2018: For the 2 indicators evaluated, SDG 8 - Decent Employment and Growth represented the greatest relevance for the project. In other words, the Rio de Janeiro project model has a strong correlation with SDG 8 in the indicators - Increased Revenue and Companies with Sustainable Practices. 2.Application of MVR in the SEBRAE RN Study: Project: Development of Social Impact Business in Rio Grande do Norte For the indicator: Participation of small businesses in government procurement - ODs 12 and 16 were more relevant. For the indicator: Average gross revenue - SDGs 8, 11 and 12 were more relevant. For the indicator: Companies in the value chains - SDGs 9 and 17 were more relevant. 3.Application of MVR in the SEBRAE SC Study: Santa Catarina Social Business Project - 2018: For the indicator: Total turnover of the group of companies - SDG 8 was the most relevant. For the indicator: Formalization of Social Impact Business - SDG 8 was also the highest score.


    he Value and Relevance Matrix applied to the projects reveals the importance of working to strengthen the purpose of organizations and institutional image, involving them in a movement in favor of sustainable development, the minimization of social inequalities, the protection of the planet and a more integrated society. The organizations that apply MVR, receive a seal of recognition for sustainable practice, also developed within the scope of this thesis. The objective is to increasingly encourage the formation of networks between interested stakeholders to be part of the projects, based on the application of the MVR and validation of the relevance index measured by the managers themselves. The seal validity proposal is annual, with the application of MVR at each end of the year to verify the relevance levels of the projects for each period. As the tool was tested in 3 pilot projects, as outstanding results, it was identified the validation of the SDGs with the greatest impact on the projects, making the managers take ownership of the knowledge and transmit to the users actions of impact to strengthen the project. This is a mechanism for monitoring the relationship between the SDGs and business strategies.

    Factors and Constraints

    As explained earlier, the project was created from the application of the doctoral thesis of the collaborator Valéria Barros and there were no costs involved by the organization. Gains from the platform's systematization and the possibility of training several Sebrae employees in the use of the tool make it possible to highlight the scale of the application for 2021, once the proposed methodology is already included in the Brazil more Innovative Program indicators.

    Sustainability and replicability

    For scale the solution of the www.useods.com.br platform, the offer directed to various stakeholders in the business sectors so that they can apply it to their projects is essential. In an improvement phase, the platform foresees, through artificial intelligence, to present trends in actions that can generate more impact to companies, based on the records of project managers in the evidence report. Through an extensive training process for various types of stakeholders, it is also possible to scale the application of the tool to be used by any interested company.

    COVID-19 Impact

    The construction of the tool contributes to increase the impact of the SDGs on public and / or private projects. The big challenge is to encourage networking among stakeholders to minimize the effect of the pandemic. We understand that the more companies that apply the tool, the more will be the fronts that will mitigate the risks of COVID in the environment and in the actions proposed by different users, since they will know how to relate the relevance index achieved to the implemented practices.

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    01 July 2020 (start date)
    31 December 2020 (date of completion)
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    VALERIA, Matrix of Value and Relevance (MVR): an innovative method to evaluate the performance of business project indicators considering the Sustainable Development Goals