We develop and apply a valuation methodology to calculate the cost of sustainability capital, and, eventually, sustainable value creation of companies. Sustainable development posits that decisions must take into account all forms of capital rather than just economic capital. We develop a...

In today's economies those who sustain the burden of resource use, those using resources and those providing resources are not necessarily identical. With this separation come three fundamental but interrelated decision-making perspectives on the sustainability assessment of resource use. These...

Environmental Impact Assessment has gained a prominent position as a tool to evaluate the environmental effects of economic activities. However, all approaches proposed so far use a burden-oriented logic. They concentrate on the different environmental impacts in order to ascertain the overall...