What we call it

We prefer to call it Corporate Social Value.

The Triple Bottom Line is an accounting model developed by researcher John Elkington in the 1990s. It shows the correlation between finances (Profit), the environment (Planet) and social value creation (People). The idea is that what a business does must result in benefits for the business, consumers, and the environment.

At Amesto, we see this not as a reporting framework but as a way of doing business. We call it Corporate Social Value — because we see the value in the work we do and what we bring, both to our company and to the communities in which we operate. Our values create pride and meaning around the work we do and the company we build. Being value creators with our head and heart is deeply rooted through our owners, managers and more than 1,000 employees. It is part of our DNA.

People

How we treat our employees, clients and communities. Diversity, inclusion, engagement and social responsibility. We believe that people are the foundation of every successful business.

Planet

How we manage our environmental impact and help clients do the same. Climate accounting, sustainability reporting and ESG advisory. We use the UN Sustainable Development Goals as our framework.

Profit

How we create and share economic value — for clients, employees and owners. Sustainable profitability, not short-term extraction. We believe businesses that do good also do well.

Spabogruppen AS

Sustainability report 2025

The report is prepared on a consolidated basis and covers Spabogruppen AS and its subsidiaries for the period 1 January to 31 December 2025.

Download report
People

The social dimension of business.

The People dimension is about how we treat every person connected to our business — employees, clients, suppliers and communities. At Amesto, this means building a workplace where diverse backgrounds are valued, where every employee can develop and contribute, and where our social projects are tied directly to our core competencies.

We have learned that the Triple Bottom Line works best when we use what we are truly good at to solve meaningful social challenges. A good start is consciously choosing customers and projects with the potential to make a difference — and building company culture around the belief that engaged employees directly impact the bottom line. According to Gallup research, highly engaged teams achieve 17% higher productivity, 41% lower absenteeism, 20% higher sales and 21% better profitability.

Amesto People & Culture brings strategic HR expertise to organizations of all sizes — from advisory for small businesses to specialist support in conflict management, leadership development and culture transformation for larger enterprises. Diversity enriches work life and contributes directly to profitability and value creation.

Planet

The environmental dimension of business.

The Planet dimension is about how we manage our environmental footprint and help our clients manage theirs. At Amesto, this means climate accounting, sustainability reporting, ESG advisory and the tools that translate sustainability data into improved business performance.

We use the United Nations' Sustainable Development Goals (SDGs) as the framework for the sustainability projects we work on. As a diverse business with multiple companies and priorities, we work strategically across our group to contribute to the SDGs that are most relevant to our core services — from financial transparency and responsible consumption to quality employment and reduced inequality.

Amesto Footprint is our digital sustainability solution, enabling businesses to begin their sustainability journey through measurement, reporting and advisory — translating sustainability data into concrete improvements. Through Amesto AccountHouse, we also offer climate accounting and CSRD/ESRS-aligned sustainability reporting for clients in regulated or sustainability-focused industries.

Our UN sustainability goals
Amesto — sustainability and the planet
Profit

The economic dimension — done right.

The Profit dimension is not just about financial returns — it is about creating and sharing economic value in a way that is sustainable over time. At Amesto, we believe that long-term profitability and social responsibility are two sides of the same coin, not competing priorities.

Strategic plans should not be based exclusively on financial gain. They should include the environmental and social dimensions too. Not because a regulation requires it, but because businesses that operate with a longer time horizon, treat their people well, and manage their environmental impact consistently outperform those that do not.

"Profitability and sustainability should not be viewed as two separate variables but rather as two sides of the same coin," says Arild Spandow, CEO at Amesto Group. This philosophy is embedded in every company in the group — from how we price our services to how we select which new ventures to support through Amesto Beyond.

Our sustainability strategy
UN Global Compact

A committed member since 2012.

Amesto has been a member of the UN Global Compact since 2012. The Global Compact is the world's largest corporate sustainability initiative, bringing together over 20,000 companies from 160+ countries committed to responsible business in the areas of human rights, labour standards, environmental protection and anti-corruption.

Membership means more than signing a pledge. We commit to prepare and submit an annual Communication on Progress (CoP) — a public report documenting how we are embedding the ten Global Compact principles into our business operations and our broader value chain. This keeps us accountable and transparent, year after year.

The ten principles we commit to
Innovation & diversity

Two forces that drive the Triple Bottom Line forward.

Innovation
Technology and digitalisation are no longer optional for businesses that wish to remain relevant and profitable. Amesto has been ranked among Norway's 25 most innovative companies for multiple consecutive years — most recently 13th in 2024-25. For us, innovation is not about technology alone. It is about new attitudes, new models, and new ways of creating value for clients and for society. Our intrapreneur program, Amesto Beyond, exists because we believe the next great innovation is already inside the organization.

Diversity
"Diversity enriches work life and contributes directly to profitability and value creation," says Ariane Spandow, Head of Corporate Social Value at Amesto. We believe that diverse teams — across gender, background, experience and perspective — make better decisions and build more resilient businesses. This is not an aspiration. It is how we hire, how we build teams, and how we measure the health of our organization.

Work with a value driven partner

Ready to make business more meaningful?

Whether you need sustainability reporting, climate accounting, or want to understand how the Triple Bottom Line shapes our services — we are here to talk.

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