Vice President at BASF
Christian Heller is seconded from BASF to the Value Balancing Alliance, which was launched in 2019 in Germany. The Alliance is a non-for profit organization to harmonize and standardize how companies measure and value their contribution to society, nature and the wider economy. In addition, the Alliance the develops a methodology how natural, social, and human capital needs to be reflected in accounting. The Alliance consists of companies such as SK, Novartis and LafargeHolcim (Switzerland), Kering (France), Mitsubishi Chemicals (Japan), BASF, Bosch, Deutsche Bank, Porsche, Schaeffler and SAP from Germany. The Alliance is supported by Deloitte, EY, KPMG and PwC and cooperates with a variety of organizations from business (such as the Impact Management Project and WBCSD), the civil society (such as the Capital Coalition and Global Solutions Initiative), politics (such as the World Bank and OECD), and academia (such as Harvard Business School and Oxford University). The Alliance is mandated by the EU to develop green accounting standards to support the implementation of the Green Deal. Previously at BASF, Heller was responsible e.g. for the Value-to-Society program, the human rights program and stakeholder relations.