haku: @indexterm OPPORTUNITY COSTS / yhteensä: 47
viite: 4 / 47
| Tekijä: | Figge, F. Hahn, T. |
| Otsikko: | The cost of sustainability capital and the creation of sustainable value by companies |
| Lehti: | Journal of industrial ecology
2005 : FALL, VOL. 9:4, p. 47-58 |
| Asiasana: | sustainable development capital ecology efficiency opportunity costs industries companies United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | A valuation methodology is developed and applied to calculate (here as: calc.) the cost of sustainability (as: sust-y.) capital (as: cap.) and sustainable (as: sust.) value creation (as: val-crt.) of companies. Developed is a methodology allowing calc. of the costs associated with the use of different forms of capital (as: d-f-of-cap.). Capital costs are determined as opportunity costs (as: opp-costs), the logic of which is applied and extended to the valuation of economic cap. and also of other forms of cap. This allows i. integrated analysis of use of d-f-of-cap. based on a value-based aggregation of d-f-of-cap., ii. determination of the opp-cost of a bundle of d-f-of-cap. used in a company, called cost of sust-y. cap., iii. calculation of iii. sust-y. efficiency of companies, and iv. of sust. val-crt. The practicability of the methodology is shown by the valuation of the sust-y. performance of British Petroleum (BP). |
SCIMA