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Author: Frank Figge Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This paper proposes a new approach to measure corporate contributions to sustainability 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 damage or focus on the ratio between value creation and resource consumption. As this paper will show, it is more promising to develop sustainable measures based on opportunity costs. Sustainable Value Added is such a measure. It shows how much more value is created because a company is more efficient than a benchmark and because the resources are allocated to the company and not to benchmark companies. The concept of strong sustainability requires that each form of capital is kept constant. As Sustainable Value Added is inspired by strong sustainability, it measures whether a company creates extra value while ensuring that every environmental and social impact is in total constant. Therefore, it takes into account both, corporate eco- and social efficiency as well as the absolute level of environmental and social resource consumption (eco- and social effectiveness). As a result, Sustainable Value Added considers simultaneously economic, environmental and social aspects. The overall result can be expressed in any of the three dimensions of sustainability.
Author: Frank Figge Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This paper proposes a new approach to measure corporate contributions to sustainability 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 damage or focus on the ratio between value creation and resource consumption. As this paper will show, it is more promising to develop sustainable measures based on opportunity costs. Sustainable Value Added is such a measure. It shows how much more value is created because a company is more efficient than a benchmark and because the resources are allocated to the company and not to benchmark companies. The concept of strong sustainability requires that each form of capital is kept constant. As Sustainable Value Added is inspired by strong sustainability, it measures whether a company creates extra value while ensuring that every environmental and social impact is in total constant. Therefore, it takes into account both, corporate eco- and social efficiency as well as the absolute level of environmental and social resource consumption (eco- and social effectiveness). As a result, Sustainable Value Added considers simultaneously economic, environmental and social aspects. The overall result can be expressed in any of the three dimensions of sustainability.
Author: Dariusz Zarzecki Publisher: MDPI ISBN: 3039365533 Category : Business & Economics Languages : en Pages : 460
Book Description
Sustainable value management reveals a new space for studying business models. The traditional approach is based on the assumption that the goal of any business is to make money. All decisions regarding supply and production should be made to maximize profit. The discrepancy in creating non-economic value is sometimes the result of separating ownership from control over an enterprise. Although shareholders are interested in maximizing profit, management that actually makes decisions can also pursue other goals. In addition to economic aspects, the management intentions of modern managers are also influenced by factors arising from the organizational culture built, co-created within the organization and sometimes with the participation of external actors such as suppliers and customers. The sources of the creation of social values will be the management intentions of top management, often initiated by the adopted values and rules on the basis of which resources are bound within the structure of the business model. The value of sustainability is based on the identification of those creative sources that relate to economic and social value. Economic value is created through social value and vice versa. This allows the complementarity of the value created to be mutually supportive. The business model that integrates both of these values should be more resistant to crises than the one that is oriented only toward producing economic value. Concurrent implementation of economic and social goals increases resilience and affects the success of modern business models. This is due to the specificity of the business ecosystem that is built as part of the business model, which, in essence, is based on the use of social factors to merge the business model into a complex ecosystem capable of producing value.
Author: Stefan Schaltegger Publisher: Springer Science & Business Media ISBN: 1402049749 Category : Law Languages : en Pages : 704
Book Description
This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.
Author: Roland Bardy Publisher: Cambridge Scholars Publishing ISBN: 1527566250 Category : Business & Economics Languages : en Pages : 332
Book Description
This book provides an expansive review of the public goods theme and highlights the inherent linkage between sustainable development and corporate responsibility for improving the current and future welfare of communities both at home and abroad. The main proposition here is that sustainable development is focused on preserving and maintaining public goods. Consequently, whoever uses public goods is liable for their preservation, their maintenance, and, where they are underdeveloped, for their expansion. Successful delivery, both now and in the future, depends on a positive relationship of the public sector with the private sector. This book will serve to stimulate discussions of scholars and policy makers in the field of sustainable development with business leaders, and will close the gap between the public and the private sectors by building a common understanding and common methodologies for implementing and measuring sustainable development in the macro- and the micro-spheres.
Author: Jean Garner Stead Publisher: Routledge ISBN: 1351276301 Category : Business & Economics Languages : en Pages : 279
Book Description
“Sustainable strategic management” refers to strategic management policies and processes that seek competitive advantages consistent with a core value of environmental sustainability.This book has been specifically written as a text to augment traditional graduate and undergraduate management courses on strategic management. It fills the need for a strategy text that gives full attention to sustainability and environmental protection. The authors have structured the book to follow the usual order of topics in any standard management text. Sustainable Strategic Management also features an on-going, chapter-by-chapter case study (Eastman Chemical Company) that exemplifies many of the principles of environmentally sound management practices.From creating organizational visions, to formulating goals and strategies, to strategy implementation and evaluation, this book provides readers with new ways of thinking about their organization’s role in the greater society and ecosystem. From the Authors’ Preface:Ours is the first book to integrate sustainability into strategic management. It covers the full gamut of strategic management concepts and processes that would be expected in any quality strategic management book, and it does so in a way that thoroughly weaves sustainability into each and every one of them. Students using this book understand such things as: why reducing materials and energy intensity is an effective functionallevel strategy, why socially differentiated products command premium prices, and why a business ecosystem pursuing a vision of social and ecological responsibility can dominate its market. Further, because the book is relatively short, reasonably priced, and very thorough in its coverage of strategic management concepts and ideas, it can be used either as a stand-alone text for graduate and undergraduate strategic management courses, as a supplement to another book, or as one of a group of short texts.
Author: Neil Gunningham Publisher: Taylor & Francis ISBN: 1351948563 Category : Business & Economics Languages : en Pages : 628
Book Description
Traditionally, industry has been accused of sacrificing sustainable development in the pursuit of short-term profit. Yet today, under the banner of Corporate Environmental Responsibility (CER), a growing number of business organizations are claiming to be part of the solution rather than part of the problem. So, what is this emerging phenomenon of CER and what does it aspire to achieve? How pervasive is it and what are its implications for both business and the environment? This collection of essential articles and papers maps the development of the CER concept, traces the principal debates concerning its contribution to environmental protection, assesses the evidence as to what extent corporations are seeking to "do well be doing good" and explains why some companies have gone down this path when others, similarly situated, have been unwilling to do so. In essence, it asks: what has CER accomplished, what can it accomplish, and what is beyond its reach?
Author: Octavio Francisco González Castillo Publisher: Springer Nature ISBN: 3031075862 Category : Political Science Languages : en Pages : 216
Book Description
This book presents a select set of papers from an international and multidisciplinary approach, outlining the vanguard in the field of methodology, tools, and evaluation of the movement towards urban resilience. Reflecting on and redesigning the guidelines that orient the planning and management of urban development has become, today, an issue of global scope and priority that demands the committed and determined participation of society. Faced with the formidable challenge of guiding our cities towards sustainability, it is necessary to develop new approaches, paradigms, models, methodologies, and tools that make it possible to assess and raise the resilience profile of urban socio-ecosystems. The experiences that are developed in this book offer a wide and diverse set of concepts, theories, methodologies, instruments, and casuistry, impregnated by resilience notion, to inspire, influence, and guide thinking and practice for architects, urban planners, government officials, businessmen, civil and research organizations. In this book, the reader will be able to review either theoretical-methodology to organize notions on urban resilience, or application cases in a variety of areas and subsystems of a city but, being all of them inevitably and intricately linked through a complex matrix of structures and interactions that determine future, well-being, and resilience of urban socio-ecosystems in the global anthropo-environment.
Author: Genserik L. L. Reniers Publisher: John Wiley & Sons ISBN: 3527649506 Category : Technology & Engineering Languages : en Pages : 263
Book Description
Approaching sustainability from the perspectives of engineering and multiple scientific disciplines, this book incorporates the concepts of intergenerational equity and ecological capabilities, while promoting scientific rigor for the analysis of sustainability and the use of appropriate metrics to determine the comparative merits of alternatives. The chapters are organized around the key non-technological themes of sustainable industrial chemistry and provide an overview of the managerial principles to enhance sustainability in the chemicals sector. The book strives to provide an intellectual forum and stimulus for defining the roles chemical engineers can play in achieving sustainable development. Suitable for industry and graduate education, this is the one-stop guide to greener, cleaner, economically viable and more efficient chemical industries.
Author: Frank Figge
Author: Frank Figge
Author: Frank Figge
Author: Dariusz Zarzecki
Author: Stefan Schaltegger
Author: Roland Bardy
Author: Frank Figge
Author: Jean Garner Stead
Author: Neil Gunningham
Author: Octavio Francisco González Castillo
Author: Genserik L. L. Reniers