Different ways of participating in global value chain (GVC) result in the disparity of international-trade-induced resource and environmental costs, hence inequality between trading economies. This study delves into the trigger and mechanism towards trade-induced energy inequality. First, we...

This paper proposes a new approach to measure corporate contributions to sustainability 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...

Holger de Bie und Maximilian Rimbach widmen sich der Frage, wie sich beschaffungs- und absatzmarktseitige Plural-Governance-Entscheidungen („Make-and-Buy“) aus management- und organisationstheoretischer Sicht beschreiben und erklären lassen. Auf Basis einer bibliometrischen Analyse der...

The Economic Value Added (EVA) is the difference between the firm's after-tax return on capital and its cost of capital. It has received a good amount of interest in recent years.Description - Traditional approaches for measuring "Shareholders' Value Creation" have used parameters such as...

A successful performance measure evaluates how well an organisation performs in relation to its objectives. Since the primary objective of commercial organizations is normally assumed to be the maximisation of the wealth of its shareholders, it follows that performance measures should evaluate...