Hendriksen, Bernd; Weimer, Jeroen; McKenzie, Mark - In: Sustainability Accounting, Management and Policy Journal 7 (2016) 4, pp. 474-493
Purpose This paper aims to present an approach to quantify in financial terms the value that companies create and reduce for society, based on the KPMG true value methodology. This methodology was developed to quantify the socio-economic and environmental value created and reduced by businesses...