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| Tekijä: | Figge, F. Hahn, T. |
| Otsikko: | Sustainable Value Added - measuring corporate contributions to sustainability beyond eco-efficiency |
| Lehti: | Ecological Economics
2004 : FEB, VOL. 48:2, p. 173-187 |
| Asiasana: | Companies Performance appraisal Effectiveness Sustainable development Environment |
| Kieli: | eng |
| Tiivistelmä: | This article presents a new approach for measuring corporate contributions to sustainability: Sustainable Value Added (hereafter as: SVA). SVA measures whether a company creates extra value when the overall level of environmental and social impacts is kept constant. SVA is based on opportunity costs and takes into account both, the corporate eco- and social efficiency and the absolute effectiveness of resource use. |
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