5.4.1.1 Alignment with LBG Measurement Framework

To standardize Community Contributions, the Pehta Framework adopts the LBG Measurement Framework, categorizing contributions into four distinct categories: Cash, Time, In-Kind (including Pro Bono), and Management Costs. This categorization, based on foundational elements in the market, strengthens comparability, confidence, and credibility in reporting values. It also facilitates efficient evaluation by assurance professionals familiar with auditing these standards.

For more information follow this link: https://www.lbg-canada.ca/the-lbg-model/