The development of the Financial Crisis throughout 2008 and 2009 has made many investors and fund managers question whether growth-based investment approaches have had their day. Value-based approaches built on fundamental analysis have resurfaced again. Typically, these value-based models use...

This article develops a comprehensive framework for environmental management accounting (EMA) linking business actors and EMA tools. The proposed framework provides structure for managers to understand and assess the variety of environmental management accounting tools that have been developed...

1 Einleitung -- 2 Unternehmen als wirtschaftliche Akteure im gesellschaftlichen Kontext -- 2.1 Zielausrichtung von Unternehmen -- 2.2 Umfeldbezug von Unternehmen -- 2.3 Akteursbezug von Unternehmen -- 2.4 Gesellschaftliche Stakeholder und ihre Ansprüche an Unternehmen -- 3 Relevanz...

Sustainable Value is a method to measure the contribution of an economic entity, such as a farm or the entire agricultural sector, towards the sustainability (sustainable development) of a region, a country or on a global scale. A positive sustainable value is created once resources are used...