In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatzzur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messungder Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungenund können daher als...

Anhand von drei Fallstudien wurde im Projekt „Messung und Management der Material‐ undRessourceneffizienz in KMU mit dem Sustainable‐Value‐Ansatz (KMUSVA)“ die Anwendbarkeitdes Sustainable‐Value‐Ansatzes in KMU erprobt. Das Projekt wurde im Rahmen des...

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...

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a...

The concept of ‘net present sustainable value' is introduced as a new strategic tool for sustainable investment appraisal, which extends the traditional net present value approach to include resources other than capital. The proposed approach examines if the present value of the future returns...