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...

The mainstream of the literature on corporate sustainability follows the win-win paradigm according to which economic, environmental and social sustainability aspects can be achieved simultaneously; indeed corporate sustainability has often been defined by the intersection of these three areas....

In this paper, we propose the return-to-cost-ratio (RCR) as an alternative approach to the analysis of operational eco-efficiency of companies based on the notion of opportunity costs. RCR helps to overcome two fundamental deficits of existing approaches to eco-efficiency. (1) It translates...