TY - UNPB

T1 - Sustainable Value Added

T2 - Measuring Corporate Sustainable Performance Beyond Eco-Efficiency

AU - Figge, Frank

AU - Hahn, Tobias

N1 - Literaturverz. Bl. 30 - 34 : 2., rev. ed

PY - 2002/4

Y1 - 2002/4

N2 - 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...

AB - 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...

KW - Sustainability sciences, Management & Economics

KW - Nachhaltige Entwicklung

KW - Wertanalyse

M3 - Working papers

SN - 3935630190

SN - 978-3-935630-19-1

BT - Sustainable Value Added

PB - Centre for Sustainability Management

CY - Lüneburg

ER -