Dear LBG Canada Participant,

The annual audit of each LBG Canada participant is guided by the valuation framework set by the LBG Canada network. The framework evolves when a company brings forward an innovation in community investment, (i.e. support of social enterprises), or when a valuation question that has not been discussed before is raised, (i.e. valuing in-kind furniture).

When a valuation issue is raised by a company, it is brought to the Valuation Committee for consideration. The committee makes recommendations based on the LBG Canada principles before the issues are presented for a vote. Recommendations made by the valuation committee informs the LBG Canada vote, which is open to all LBG Canada companies. Each company is allowed one vote per issue.

Thank you for your contribution,

-SiMPACT Strategy Group

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