In corporate valuation, it is common to assume either passive or active debt management. However, it is questionable whether these pure financing policies reflect the real financing policies of firms with a sufficient degree of accuracy. This shortcoming has led to the development of mixed...

Sustainability management requires differentiated information on the environmental and economic consequences of material demand's increasing and decreasing factors. Material flow cost accounting fails to provide this information due to the common undifferentiated determination of realized costs...