VIWert

VIWert is a proposed metric and index used in business analysis to quantify the intangible value generated by an organization. It is intended to complement traditional financial indicators by incorporating factors such as customer value, brand equity, organizational capabilities, and governance quality. Because no universal standard exists, VIWert refers to a family of approaches rather than a single method.

In many implementations, VIWert rests on three pillars: Value Creation, Value Capture, and Value Stability. Each pillar aggregates sub-indicators such as customer satisfaction and loyalty, market position, innovation activity, employee competencies, process reliability, risk management, and governance quality. Indicators are normalized, weighted, and aggregated into an overall score, often with a horizon of several years to reflect long-term value.

Calculation is typically tailored to an organization's context. Practitioners define the indicator set, assign weights, and determine data sources, which may include surveys, financial proxies, operational metrics, and external benchmarks. The resulting VIWert score is used for internal benchmarking, strategic planning, and, in some cases, investor communications.

VIWert originated in academic and practitioner discussions in the 2010s as part of broader attempts to quantify intangibles. It remains informal and non-standardized, with multiple variants deployed by corporations and researchers. Critics note subjectivity in indicator selection, data intensity, and challenges in cross-company comparability. Proposals for standardization exist but no universal framework has emerged.

Overall, VIWert should be interpreted alongside financial metrics to provide a more holistic view of an organization's value.