インパクトサークル and アステナホールディングス built and enhanced a value creation model linking social value and management capital. The relationships between 3 outcomes and 6 capitals were organized and reflected in the Integrated Report 2026.
インパクトサークル株式会社 and アステナグループ jointly worked on building and enhancing a value creation model. This set out an approach to organizing and systematizing the relationships between the social value generated by each group business and management capital.
As part of the initiative, the 5 businesses were assessed to identify whom they provide value to and what that value is. The relationships between social value and the 6 capitals, namely financial capital, manufactured capital, intellectual capital, human capital, social and relationship capital, and natural capital, were linked and systematized as a group-wide value creation model. The resulting framework established 3 outcomes, “A foundation for peace of mind and safety,” “Everyday comfort and positive change,” and “Investment in communities and the future,” as well as 3 impacts the group aims to achieve. It also positions the appropriate distribution of added value as a key pathway and explains the cycle of social value creation and corporate growth.
Going forward, the value creation model is expected to be used in dialogue inside and outside the company, with the relationships between business value and social value made more concrete and incorporated into management and business activities. Support for implementing impact management will also continue.
The results of this initiative are included as the value creation model in アステナホールディングス’ Integrated Report 2026, published in July 2026.)