Financial Viability Assessment: SDG-Aligned Financial Evaluation Framework

Purpose

This assessment is designed to help you evaluate the financial viability of your venture while integrating sustainability and SDG considerations.

Unlike traditional financial analysis, this framework does not focus solely on profitability. Instead, it helps you:

• understand the financial structure of your idea
• evaluate sustainability-related costs and trade-offs
• assess whether financial success can support long-term impact

This template does NOT determine whether your venture is “successful” or “unsuccessful.”
It helps you understand how your venture can become financially sustainable while maintaining its impact.

Instructions

✔ Use realistic estimates wherever possible
✔ Clearly distinguish between assumptions and evidence
✔ Consider both financial and impact-related trade-offs
✔ Be transparent about risks and limitations

🔹 1. Venture Overview & SDG Context

Venture Name:

Brief Description of the Business Idea:

Primary SDG(s) Addressed (number and name):

Explain how financial success supports or scales SDG impact:

🔹 2. Start-Up Cost Assessment (One-Time Expenditures)

• Capital expenditures (equipment, furniture, technology):
• Inventory / supplies:
• Soft costs (licenses, legal, consulting):
• Pre-opening costs (marketing, deposits, insurance):

TOTAL START-UP COSTS:

🔹 3. Operating Expenses (Monthly)

• Fixed expenses (rent, utilities, insurance):
• Variable expenses (wages, marketing, delivery):
• Impact-related costs (fair wages, sustainable inputs, compliance, monitoring):

TOTAL MONTHLY OPERATING COSTS:

🔹 4. Revenue Projections

• Revenue model description:
• Expected monthly sales volume:
• Price per unit / service:
• Other revenue sources (grants, contracts, subsidies if applicable):

TOTAL PROJECTED MONTHLY REVENUE:

🔹 5. Cost of Goods Sold (COGS)

• Opening inventory value:
• Purchases during period:
• Ending inventory value:

TOTAL COGS:

Gross margin (%):

🔹 8. Break-Even Analysis

• Selling price per unit:
• Variable cost per unit:
• Contribution margin per unit:
• Total fixed costs:

Break-even point (units or sales):

Is break-even achievable without reducing impact quality?

🔹 9. Funding & Financing Strategy

• Owner investment:
• Loans / credit:
• Grants / impact funding:

Explain alignment with SDG mission:

Funding ethics check: any funding source you would not accept (and why)?

🔹 10. Financial Risks & SDG Trade-Offs

• Key financial risks:
• Potential profit–impact trade-offs (cost vs quality/access/sustainability):
• Mitigation strategies:

🔹 11. Financial Viability Reflection (Not a Judgment)

Overall Financial Viability Rating:
☐ Strong ☐ Moderate ☐ Weak

Justification:

• Can the venture be financially sustainable?
• Can it scale without weakening SDG impact?