3A Partners and Solutions
Trusted Experts, Proven Tools
Behind every smart strategy is sharper expertise. We help you cut through complexity, connect with the right specialists, and apply what works — so transformation is knowledge-backed, expert-led, and built to last.
We bring together seasoned navigators and trusted instruments — guiding complex strategy through changing tides toward measurable results.
Guided by Stars, Grounded by Maps
We bring together seasoned navigators and trusted instruments — guiding complex strategy through changing tides toward measurable results.
Guided by Stars, Grounded by Maps
Finding the right expertise…
At 3A, we don’t just bring answers. We bring the right minds and methods to get results. Our extended network of partners and experts includes trusted consultants, niche agencies, and seasoned practitioners who know how to navigate complexity with clarity.
…and the right tools for the job
Alongside them, we apply proven tools, standards, and frameworks — refined through real-world use — to tackle strategy, sustainability, and reporting challenges. Together, our people and our selected practices deliver the kind of substance that drives long-term impact.
Our partners
Institutional & Academic
We collaborate with universities, research institutes, and international organizations to ensure that our training and consulting services are aligned with the latest standards, scientific insights, and best practices in management, sustainability, CSR, and ESG.
Other Consultancies
We maintain a network of trusted external partners, enabling us to offer a flexible catalogue of specialised services. Through ongoing dialogue, we ensure a clear understanding of each partner’s expertise, quality standards, and added value. These consultants can be mobilized for targeted, ad-hoc interventions at the client’s request.
When needed, we can provide tailored offers or preferential quotes under pre-agreed terms. 3A Advisory can also assist with defining specifications, overseeing implementation, and ensuring quality control to guarantee client satisfaction.
These partnerships are governed by formal collaboration agreements, including confidentiality (NDA) provisions. 3A Advisory may receive a facilitation fee (typically 10–15%) directly from the partner. This does not increase the client’s cost — it simply reflects the added value we provide in sourcing the right expertise, coordinating delivery, and ensuring alignment with your strategic goals.
As an optional service, we also collaborate with local service providers to ensure proximity, cultural relevance, and responsiveness where it matters most.
Tools and Frameworks
Tool or Framework | Author(s) | Description |
|---|---|---|
ABC (Activity-Based Costing) | Kaplan & Cooper (1988) | Costing method that assigns overhead & indirect costs to specific activities |
BCG Matrix (Growth-Share Matrix) | Boston Consulting Group (1970s) | Portfolio tool to classify business units/products by market growth & relative market share |
BSC (Balanced Scorecard) | Kaplan & Norton (1992) | Strategic management system linking objectives across four perspectives |
Beyond Budgeting | Hope & Fraser (2000s) | Replaces rigid budgets with adaptive planning & decentralised decision-making |
CRM (Customer Relationship Management) | Kestnbaum, Shaw (1980s) | Manages customer interactions, improves service & drives loyalty |
CXM (Customer Experience Management) | Reichheld/Forrester (2000s) | Designs, monitors & optimises the customer journey for satisfaction and retention |
ISO 9001 | ISO (1987), latest v. (2015) | Certifiable international standard for quality management systems, based on PDCA cycles |
LCA (Life-Cycle Assessment) | SETAC/ISO (1990s) | Method to evaluate environmental impacts across a product’s life cycle (from raw materials to disposal, cradle-to-grave, cradle-to-gate) |
Lean Management | Toyota (1950s) | Continuous improvement approach focused on eliminating waste & maximising value |
PEST(EL) Analysis | Aguilar (1967) | Assesses Political, Economic, Social, Technological, Environmental & Legal factors influencing strategy |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
SWOT Analysis | Humphrey (1960s), Stanford (1970s) | Framework for mapping Strengths, Weaknesses, Opportunities & Threats |
Six Sigma | Motorola (1986) | Data-driven methodology to improve quality & reduce defects through process optimisation |
StratEx (Strategy Expenditures) | Beyond Budgeting (2000s) | Complementing CapEx and OpEx, this expenditure links strategic planning to execution |
Strategy Map | Kaplan & Norton (2000) | Visual tool to connect strategic objectives within a BSC framework, showing cause-and-effect relationships |
TOC (Theory of Constraints) | Mewes (1971), Goldratt (1984) | Management approach focused on ongoing improvement of the limiting elements of a system |
TQM (Total Quality Management) | Deming et al (1940s), popularised (1980s) | Management approach focused on continuous quality improvement across the organisation |
Time-Driven ABC (+ Enhanced TDABC) | Kaplan & Anderson (2004), Fisch (2024) | ABC models with additional time (+ ESG qualifiers) |
Value Chain Analysis (internal) | Porter (1985) | Framework for analysing internal activities to identify sources of competitive advantage |
Value Chain/System Analysis (global/external) | Gereffi (1994), Kaplinsky & Morris (2001) | Analytical framework mapping an organisations entire value system (up- & downstream, scope 3) |
Tool or Framework | Author(s) | Description |
|---|---|---|
AA1000SES | AccountAbility (2015) | Stakeholder engagement standard integrating stakeholder expectations into governance, strategy & operations |
B Corp | B Lab (2006), v. 7 (2025) | Global certification assessing social & environmental performance, accountability & transparency |
Carbon Neutrality | Evolved (1990s), BSI (2006), ISO (2023) | Commitment to achieve a balance between emitted & offset carbon dioxide (cf. ISO 14068‑1) |
Catalyst | Ashoka (2011), Palladium (2020) | Role or entity that accelerates systemic change by enabling others |
Cradle to Cradle® | McDonough & Braungart (2002), C2C Certified v4.0 (2023) | Design philosophy & label for circular, regenerative systems where materials circulate as nutrients |
Doughnut Economics | Kate Raworth (2012) | Framework combining social foundations & ecological ceilings to define a sustainable space for humanity |
Due diligence | Grotius (1625), Kiernan/Eccles/Hart (1990s) | Process to identify, assess, mitigate & monitor ESG risks along operations & supply chains |
Ecovadis | EcoVadis (2007), rev. (2025) | Global platform rating corporate sustainability performance & supply chain practices |
EMAS (Eco-Management and Audit Scheme) | European Commission (1993), v. 17/19 (2023) | EU management instrument combining EMS, compliance, reporting & external validation |
EP (Equator Principles) | EPFI (2003), EP4 (2020) | Financial industry benchmark for determining, assessing & managing ESG risks in projects |
ESG | Kiernan (1992), Innovest & UNEP-FI (2004) | Framework to evaluate environmental, social & governance dimensions of corporate performance |
ESR – ENTREPRISE RESPONSABLE | INDR (2010), rev. (2020) | Luxembourg’s national CSR programme & label (valid 3 years per renewal) |
ESRS (European Sustainability Reporting Standards) | EFRAG, EC (2023), Exposure draft (31.7.2025) | European sustainability reporting standards under the CSRD (adopted 31.7.2023, effective 1.1.2024) |
EU Ecolabel | European Union (1992), rev. (2023) | Official EU label certifying products/services meeting environmental standards over their life cycle |
FSC (Forest Stewardship Council) | FSC (1993), v6. (2021) | Certification for sustainable forest management & chain of custody for wood products |
Fair Trade | FLO (1997), Fairtrade International, rev. (2025) | Global ESG certification ensuring fair price, decent labour & sustainable practices in supply chains |
GHG Protocol (Greenhouse Gas Protocol) | WRI & WBCSD (2001), rev. (2025) | Global standard for quantifying, managing & reporting GHG emissions across scopes 1, 2 & 3 |
IPBES (Intgov. Science-Policy Pltf. on Biodiversity & Ecosystem Serv.) | UNEP (2012), AR (2019) | Platform providing scientific assessments of biodiversity, ecosystem services & nature’s contributions |
IPCC (Intergovernmental Panel on Climate Change) | United Nations (1988), AR6 (2023) | UN scientific authority assessing climate change, impacts & mitigation/adaptation pathways |
ISO 45001 | ISO (2018), conf. (2023) | Standard for managing occupational health & safety risks (replaces OHSAS 18001) |
ISO 14001 | ISO (1996), rev. (2015) | Standard for environmental management systems (EMS) |
ISO 14040/44 | ISO (2006), rev. (2020) | Standards on principles, framework & requirements for life cycle assessment (LCA) |
ISO 14064-1/-2/-3 | ISO (2006), rev. (2019) | Three-part organisation-level standard for quantifying, monitoring, reporting & verifying GHG emissions & removals |
ISO 14068‑1 | ISO (2023) | Standard on principles, requirements & guidance for carbon neutrality |
ISO 26000 | ISO (2010) | Non‑certifiable guidance standard on principles, core subjects & implementation of CSR |
ISO 50001 | ISO (2011), rev. (2018) | Certifiable energy management systems (EMS) standard for continuous improvement in energy performance |
Inclusive Growth | Ianchovichina & Lundström (2009), Kaplan, Serafeim & Tugendhat (2018) | Profitable strategies for tackling poverty & inequality by broad-based economic inclusion of a wider population |
LCA (Life-Cycle Assessment) | SETAC/ISO (1990s) | Method to evaluate environmental impacts across a product’s life cycle (from raw materials to disposal, cradle-to-grave, cradle-to-gate) |
Nature Positive | WWF (2020), CBD (2022), NPI (2023) | Goal & principle for organizations to deliver net beneficial impact on biodiversity & ecosystems |
Net Zero | UNFCCC (2015), IPCC (2018), SBTi (2021) | Commitment to reduce GHG emissions to near-zero & balance the remaining with removals (not just offsets) |
Nutri‑Score | UK FSA (2007), Santé publique France (2017), rev. (2025) | Front‑of‑pack label rating food & beverages (A–E) on their estimated nutritional quality |
OECD Guidelines for Multinational Enterprises | OECD (1976), rev. (2023) | International guidelines on responsible business conduct for multinational enterprises |
PEF (Product Environmental Footprint) | European Commission, JRC (2013) | EU methodology to assess environmental performance of products via life cycle, multi‑impact metrics |
PEFC (Programme for the Endorsement of Forest Certification) | PEFC (1999), rev. (2020) | Global non-profit certifying sustainable forest management & responsible wood sourcing |
Planetary Boundaries | Rockström et al. (2009), Steffen et al. (2015), Sakschewski et al. (2025) | Science-based framework defining 9 Earth system limits essential for maintaining planetary stability & resilience |
Positive Impact | UNEP-FI (2014), Pavez et al. (2020) | Business approach focused on generating measurable ESG contributions, not just minimizing harm |
Responsibility Europe | AFNOR, Ecoparc & INDR (2021), rev. (2025) | European CSR label built on ISO 26000, giving international recognition to national CSR labels |
SBTi (Science Based Targets initiative) | CDP, UNGC, WRI & WWF (2015), Net‑Zero Standard V1.3 (2025) | Initiative validating corporate emissions targets aligned with climate science (incl. 1,5°C pathway) |
SDGs (Sustainable Development Goals) | United Nations (2015) | 17 global goals guiding social, environmental & economic sustainable development |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
Stakeholder Theory | Freeman (1984) | Management balancing diverse interests in decision-making to create value for all stakeholders (not just shareholders) |
Sustainable Development | IUCN & WWF (1980), Brundtland (1987), UN (1992, 2015) | Development meeting present needs without compromising future generations’ ability to meet theirs |
UN Guiding Principles on Business and Human Rights | Ruggie, UN Human Rights Council (2011) | Soft‑law global Human Rights Due Diligence framework articulating the “Protect, Respect, Remedy” pillars |
UNGC (UN Global Compact) | United Nations (2000) | Voluntary corporate initiative to align with principles in human rights, labour, environment & anti‑corruption |
Value Chain/System Analysis (global/external) | Gereffi (1994), Kaplinsky & Morris (2001) | Analytical framework mapping an organisations entire value system (up- & downstream, scope 3) |
WEF Stakeholder Capitalism Metrics | World Economic Forum (2020) | Common ESG metrics designed to measure stakeholder capitalism performance |
Mandatory / Regulatory Frameworks
Tool or Framework | Author(s) | Description |
|---|---|---|
CSDDD (Corporate Sustainability Due Diligence Directive) | EC (2025) | EU directive establishing due diligence obligations on sustainability & human rights (under finalisation) |
CSRD (Corporate Sustainability Reporting Directive) | EC (2022), phased implementation (2024–2028) | EU directive (replacing NFRD) expanding sustainability reporting for large & listed companies (incl. double materiality & mandating ESRS) |
ESRS (European Sustainability Reporting Standards) | EFRAG, EC (2023), Exposure draft (31.7.2025) | European sustainability reporting standards under the CSRD (adopted 31.7.2023, effective 1.1.2024) |
EU Green Taxonomy – Delegated Acts | EC (2023), rev. (2025) | Delegated acts defining technical screening criteria under EU Green Taxonomy (incl. renewable energy & social taxonomy) |
EU Taxonomy | EC (2020) | Classification system for environmentally sustainable economic activities (in force) |
NFRD (Non-Financial Reporting Directive) | EC (2014) | First EU ESG reporting directive (gradually replaced by CSRD) |
SEC Climate Disclosures | U.S. SEC (2025-) | Proposed U.S. climate-related disclosure requirements for listed companies (near final adoption) |
SFDR (Sustainable Finance Disclosure Regulation) | EC (2021) | Regulation on sustainability-related disclosures in the financial sector (in force) |
UK TCFD-aligned Requirements | UK Government, FCA (2022) | UK disclosure requirements aligned with TCFD recommendations (in force) |
VSME (Voluntary Standard for SMEs) | EFRAG, EC (2024), rev. (2025-) | Voluntary sustainability reporting standard for small & medium-sized companies (submitted 2024, recommendation 30.7.2025) |
Voluntary Frameworks / Global Standards
Tool or Framework | Author(s) / Body | Description |
|---|---|---|
<IR> Framework | IIRC (2013), Value Reporting Foundation (2021), ISSB (2022) | Integrated (financial & non-financial performance) reporting focuses on value creation through 6 capitals |
CDP (Carbon Disclosure Project) | CDP (2000), annual rev. | Global platform for voluntary carbon & climate disclosure |
GHG Protocol (Greenhouse Gas Protocol) | WRI & WBCSD (2001), rev. (2025) | Global standard for quantifying, managing & reporting GHG emissions across scopes 1, 2 & 3 |
GRI (Global Reporting Initiative) | GRI (1997), rev. (2021, effective 2023) | International sustainability reporting framework, defining universal, sector & topic-specific standards, incl. climate change & energy (6/2025), biodiversity (1/2024), climate (4/2025) |
GRI Sector Standards | GRI (2021-) | Industry-specific extensions of the GRI providing enhanced materiality & comparability |
IFRS S1 & S2 (Sustainability & Climate-related Disclosure Stds.) | ISSB & IFRS (2023) | Global sustainability disclosure baseline: general sustainability info. (S1), climate risks & opportunities (S2) |
ISO 14067 | ISO (2013), rev. (2018) | Standard for quantifying & reporting the carbon footprint of a product (CFP) across its life cycle |
ISO 45001 | ISO (2018), conf. (2023) | Standard for managing occupational health & safety risks (replaces OHSAS 18001) |
ISO 14064-1/-2/-3 | ISO (2006), rev. (2019) | Three-part organisation-level standard for quantifying, monitoring, reporting & verifying GHG emissions & removals |
ISO 26000 | ISO (2010) | Non‑certifiable guidance standard on principles, core subjects & implementation of CSR |
ISSB (International Sustainability Standards Board) | IFRS Foundation (2021) | Global standard-setting body consolidating sustainability & climate disclosure frameworks (TCFD, SASB, CDSB) |
OECD Guidelines for Multinational Enterprises | OECD (1976), rev. (2023) | International guidelines on responsible business conduct for multinational enterprises |
SBTi (Science Based Targets initiative) | CDP, UNGC, WRI & WWF (2015), Net‑Zero Standard V1.3 (2025) | Initiative validating corporate emissions targets aligned with climate science (incl. 1,5°C pathway) |
TCFD (Task Force on Climate-related Financial Disclosures) | Financial Stability Board (2017), consolidated into ISSB (2023) | Framework for consistent disclosure of climate-related financial risks & opportunities (incl. governance, strategy, risk, metrics & targets) |
UK SDR (Sustainability Disclosure Requirements) | UK Treasury & FCA (2023-) | Post-Brexit evolution of UK sustainability disclosure rules aligned with TCFD |
UNGC CoP (Communication on Progress) | UNGC (2004), new digital platform (2023) | Annual disclosure requirement for UN Global Compact participants to report progress on the 10 Principles & SDGs |
WDI (Workforce Disclosure Initiative) | ShareAction (2016) | Global initiative promoting transparency on workforce management & well-being |
WEF Stakeholder Capitalism Metrics | World Economic Forum (2020) | Common ESG metrics designed to measure stakeholder capitalism performance |
Labels
Tool or Framework | Author(s) / Body | Description |
|---|---|---|
B Corp | B Lab (2006), v. 7 (2025) | Global certification assessing social & environmental performance, accountability & transparency |
Ecovadis | EcoVadis (2007), rev. (2025) | Global platform rating corporate sustainability performance & supply chain practices |
Engagé RSE | AFNOR Certification (2008); rev. (2021) | French label assessing ISO 26000-aligned CSR maturity across 4 performance levels (incl. Responsibility Europe) |
ESR – ENTREPRISE RESPONSABLE | INDR (2010), rev. (2020) | Luxembourg’s national CSR programme & label (valid 3 years per renewal) |
Label LUCIE 26000 | Agence LUCIE (2007), ISO 26000 aligned (2011), rev. (2023) | French CSR label based on ISO 26000 principles (incl. Responsibility Europe) |
Responsibility Europe | AFNOR, Ecoparc & INDR (2021), rev. (2025) | European CSR label built on ISO 26000, giving international recognition to national CSR labels |
SDK fir Betriber (Superdreckskëscht) | SDK (1993), rev. (2022) | Luxembourg’s waste prevention, recycling & sustainable materials management program & label |
We also support hybrid or tailored reporting approaches combining multiple frameworks to meet stakeholder expectations.