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...

In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatz zur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messung der Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungen und können daher...

Eco-efficiency is oftentimes considered the gold standard for managerial decision making in an environmental context because it seemingly reconciles the efficient use of capital and the efficient use of environmental resources. We challenge this view by disaggregating eco-efficiency to provide...