scholarly journals Testing sustainable value added as an integrative measure of business sustainability

Author(s):  
Dejan Miljenović
Proceedings ◽  
2020 ◽  
Vol 65 (1) ◽  
pp. 1
Author(s):  
Elena Mossali ◽  
Marco Diani ◽  
Marcello Colledani

Circular Economy is the solution for the current environmental crisis, representing a huge economic opportunity to build new sustainable businesses. However, many barriers need to be faced for its implementation at industrial scale—firstly, the lack of data sharing between the different stakeholders of product value-chains. The DigiPrime project is an EU-funded Innovation Action aimed at developing and demonstrating a digital platform with services able to unlock innovative cross-sectorial business models for the remanufacturing and recycling of target value-added products. In this paper, the concept behind the DigiPrime project is reported, with a particular focus on the construction sector.


10.23856/2710 ◽  
2018 ◽  
Vol 27 (2) ◽  
pp. 90-100
Author(s):  
Iryna Vasylchuk ◽  
Kateryna Slyusarenko

The article explores current theoretical and practical approaches to expanded implementation of the principles of sustainable development paradigm within corporations. The essence of Sustainable Corporation and Sustainability as a factor of formation of the long-term corporation value is determined; the relationships between corporate social and financial performance are described; the existing methods for developing sustainability key performance indicators are discussed. The authors present a structural-logical scheme and algorithm of assessment of sustainable value added using indirect method. The scheme characterizes the distribution of the value among internal and external, financial and non-financial stakeholders.


2022 ◽  
Vol 0 (0) ◽  
pp. 0
Author(s):  
Xiujing Dang ◽  
Yang Xu ◽  
Gongbing Bi ◽  
Lei Qin

<p style='text-indent:20px;'>With the development of business, more consumers are quality sensitive and improving the product quality becomes particularly important. We mainly discuss two investment strategies: retailer-investment and platform-investment. Compared with non-investment case, only if consumer sensitivity is not too high, it is profitable for the retailer to select retailer-investment. When both retailer-investment and platform-investment are viable, the choice of investment mechanism depends on the profit-sharing ratio. Particularly, if the ratio is within a certain range, the optimal investment strategy is platform-investment, achieving a triple-win outcome. Besides, to effectively alleviate the contradiction between the retailer's moral hazard problem and the sustainable value-added effect of platform-investment, we further research the contract term. These results give us some meaningful management inspirations in investment mechanism.</p>


Author(s):  
Nimisha Tripathi ◽  
Colin D. Hills ◽  
Raj S. Singh ◽  
Christopher J. Atkinson

Abstract The increasing demand for food and other basic resources from a growing population has resulted in the intensification of agricultural and industrial activities. The wastes generated from agriculture are a burgeoning problem, as their disposal, utilisation and management practices are not efficient or universally applied. Particularly in developing countries, most biomass residues are left in the field to decompose or are burned in the open, resulting in significant environmental impacts. Similarly, with rapid global urbanisation and the rising demand for construction products, alternative sustainable energy sources and raw material supplies are required. Biomass wastes are an under-utilised source of material (for both energy and material generation), and to date, there has been little activity focussing on a ‘low-carbon’ route for their valorisation. Thus, the present paper attempts to address this by reviewing the global availability of biomass wastes and their potential for use as a feedstock for the manufacture of high-volume construction materials. Although targeted at practitioners in the field of sustainable biomass waste management, this work may also be of interest to those active in the field of carbon emission reductions. We summarise the potential of mitigating CO2 in a mineralisation step involving biomass residues, and the implications for CO2 capture and utilisation (CCU) to produce construction products from both solid and gaseous wastes. This work contributes to the development of sustainable value-added lower embodied carbon products from solid waste. The approach will offer reduced carbon emissions and lower pressure on natural resources (virgin stone, soil etc.).


2020 ◽  
pp. 1313-1338
Author(s):  
Fabio Fernando Moscoso Duran ◽  
Tomás Mancha-Navarro

The purpose of this chapter is to explain the importance of SMEs for Colombian economic growth and how business sustainability can generate value, innovation, and respect for the environment. The chapter analyzes how SMEs could create economic sustainability based on the study carried out by Avellaneda et al. for the Colombian case. It is structured with the main objective of explaining the most important barriers to sustainable practices of SMEs in developing countries. Some theoretical elements that allow SMEs to create sustainable value in companies and the main stylized fact of SMEs at world level are introduced. Finally, the chapter analyzes how to integrate sustainability into business practices based on the study carried out by the EAN University in a sample of SMEs between 2000 and 2009.


2015 ◽  
Vol 16 (2) ◽  
pp. 168-173 ◽  
Author(s):  
Juliana Straková

Entrepreneurial activities play an important role in a mixed economy. Incorporating the nowadays call for sustainable practices, enterprises cope with the evaluation of their efforts in the economic area as well as in the environmental area on their own. The method called Sustainable Value Added might very well solve this problem. It is based on the idea that enterprises actually create value when using environmental resources. However, opposite to the original idea, we do not think that environmental resources create the same value, never mind what resource we take. In this article, we propose the improvement of the original Sustainable Value Added arguing that the best for distinguishing various value creations is to weight the environmental resources according to their impact on environment. Based on an integrated analysis of the financial as well as environmental reports of selected German enterprises, we can conclude that when weighting environmental resources, enterprises performed worse than when simple averaged. However, the weighing reduces the risk of considering all resources to have the same impact on environment and on Sustainable Value Added results, as well.


2019 ◽  
Vol 12 (1) ◽  
pp. 318 ◽  
Author(s):  
Miriam Jankalová ◽  
Jana Kurotová

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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