Buch(gedruckt)#12002
Sustainable value added: measuring corporate sustainable performance beyond eco-efficiency
This paper proposes a new approach to measure corporate sustainable performance called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and social damage or focus on the ratio between value creation and resource consumption. As this paper will show it is more promising to develop sustainable measures based on opportunity costs...