Sustainability Assessment Using Sustainable Value Added

Kassem, Edward; Trenz, Oldřich; Hřebíček, Jiří; Faldík, Oldřich

doi:10.1016/j.sbspro.2016.05.482

Cited by 12 publications

(23 citation statements)

References 12 publications

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“…Figge and Hahn published their first Sustainable Value Added (SVA) model based on comparing earned value of a company with a benchmark entity, assuming the same impact of both the company and the benchmark entity on the environment [4]. This approach simplifies the measurements and enables sustainable performance to be measured in monetary terms depending on data availability on the enterprise level as well as on the benchmark ( [5,6]). It shows how much value or damage is created as a result of using economic, environmental, and social resources, compared to a benchmark ( [6][7][8][9]).…”

Section: Literature Reviewmentioning

confidence: 99%

“…This approach simplifies the measurements and enables sustainable performance to be measured in monetary terms depending on data availability on the enterprise level as well as on the benchmark ( [5,6]). It shows how much value or damage is created as a result of using economic, environmental, and social resources, compared to a benchmark ( [6][7][8][9]). According to the method published by Figge and Hahn (2004), the SVA calculation can be expressed as follows [6]: "The gross value added of the company should be calculated (in unit €).…”

Section: Literature Reviewmentioning

confidence: 99%

“…It shows how much value or damage is created as a result of using economic, environmental, and social resources, compared to a benchmark ( [6][7][8][9]). According to the method published by Figge and Hahn (2004), the SVA calculation can be expressed as follows [6]: "The gross value added of the company should be calculated (in unit €). After that, the amount of each environment or social resources should be determined (e.g., t, m 3 , etc.).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Finally, the last two values are subtracted from each other and the result multiplied by the amount of considered indicator." The calculation of Sustainable Value Added for a company in two different periods t 1 and t 0 is presented in Equation (1) [6]:…”

Section: Literature Reviewmentioning

confidence: 99%

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Sustainability Assessment Using Economic Value Added

Jankalová

Kurotová

2019

Sustainability

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Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitable solution. The aim of the paper is to apply the Economic Value Added methodology to real-life corporate data and present the company’s value through a case study. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents) about sustainability, corporate social responsibility, Sustainable Value concept, and Economic Value Added (EVA) methodology; and the company’s financial statements with notes of the selected company) using Internet and research databases and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. In addition to the positives, this evaluation method also has negatives, including limitations (problems) in measuring a company’s value.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

See 2 more Smart Citations

Sustainability Assessment Using Economic Value Added

Jankalová

Kurotová

2019

Sustainability

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“…For clarification, we primarily use the term "values" to refer to economic or financial values (e.g., value for money or economic value added for landscape stakeholders); however, in certain instances, especially when discussing public landscapes or landscapes managed via public-private partnership, "values" is meant in a similar manner to the "Sustainable Value Added" Sustainability 2017, 9, 2307 3 of 28 approach and can also include non-financial values (e.g., social, public, environmental, etc.) derived from improved or increased landscape functionality [14][15][16][17][18].…”

Section: Multifunctional Urban Landscapesmentioning

confidence: 99%

Examining the Business Case and Models for Sustainable Multifunctional Edible Landscaping Enterprises in the Phoenix Metro Area

2017

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This study assesses whether multifunctional edible landscaping business models provide a sufficient business case at enterprise and city scales to justify widespread implementation. First, semi-structured interviews were conducted with four landscaping entrepreneurs, and the information obtained from the interviews was utilized to carry out a business model comparison with the Business Model Canvas framework. The comparison showed that the landscaping enterprises using multifunctional edible landscaping methods possessed a greater range of value propositions and revenue streams, enhancing their competitive advantage. Second, a GIS landscape analysis of seven Phoenix metro area cities was carried out to identify landscapes that were suited for becoming multifunctional edible landscapes. The GIS analysis identified single family residential, residential recreational open space, municipal parks, and municipal schools as being suitable landscapes, and that the area of these landscapes in the seven cities exceeded 180,000 acres. Third, scenarios were created using interview and GIS data to estimate potential value creation and return on investment of implementing multifunctional edible landscaping in the cities of interest. The scenarios found that the potential value creation of edible landscaping ranged between $3.9 and $66 billion, and that positive return on investment (ROI) could be achieved in 11 out of 12 scenarios within one to five years. Finally, the paper concludes by discussing potential long-term implications of implementing multifunctional edible urban landscaping, as well as possible future directions for multifunctional landscaping business model development and research.

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Unternehmen zwischen Digitalisierung und Nachhaltigkeit – eine empirische Untersuchung

Griese

Hirschfeld

Baringhorst

2018

NachhaltigkeitsManagementForum

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Die zunehmende Digitalisierung beeinflusst die Wettbewerbsfähigkeit von Unternehmen, wodurch diese zur Sicherung ihrer Existenz Geschäftsmodelle überprüfen und ggf. anpassen. Transparenter werdende Wertschöpfungsketten erhöhen gleichzeitig den Druck Unternehmensziele im Sinne einer nachhaltigen Entwicklung (z. B. Reduktion der CO2-Emissionen) in die Unternehmensprozesse zu integrieren. Bisherige empirische Studien haben den Grad zur Umsetzung der Digitalisierung und nachhaltigen Entwicklung in Organisationen separat voneinander betrachtet. Im Sinne einer integrativen Sichtweise geht dieser Artikel der Frage nach, wie sich Unternehmen am Beispiel von kleinenund mittelständischen Unternehmen (KMU) bei einer parallelen Betrachtung von Digitalisierungs-und Nachhaltigkeitsgrad beschreiben lassen. Auf Basis einer Befragung von 240 Entscheidern in KMU wird deutlich, dass sich unter Zuhilfenahme beider Aspekte 4 unterschiedliche Cluster identifizieren lassen. Am Beispiel von fünf Transformationspfaden wird abschließend skizziert, welche Entwicklungsmöglichkeiten grundsätzlich für KMU denkbar sind.

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Sustainability Assessment Using Sustainable Value Added

Cited by 12 publications

References 12 publications

Sustainability Assessment Using Economic Value Added

Sustainability Assessment Using Economic Value Added

Examining the Business Case and Models for Sustainable Multifunctional Edible Landscaping Enterprises in the Phoenix Metro Area

Unternehmen zwischen Digitalisierung und Nachhaltigkeit – eine empirische Untersuchung

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