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Sustainable Value Added: ein neues Maß des Nachhaltigkeitsbeitrags von Unternehmen am Beispiel der Henkel KGaA

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Author Info
Frank Figge
Tobias Hahn

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Abstract

In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatz zur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messung der Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungen und können daher als belastungsorientierte Verfahren aufgefasst werden. Unter Praxisbedingungen stoßen diese Verfahren an Grenzen, da eine vergleichende Bewertung aller ökologischen und sozialen Belastungen nicht gelingt. Im Gegensatz zu diesen belastungsorientierten Verfahren ist der Sustainable Value Added wertorientiert. Er ermittelt, wie viel Wert durch einen zusätzlichen oder verringerten Einsatz ökologischer und sozialer Ressourcen geschaffen wird. Die Bewertung des Ressourceneinsatzes in Unternehmen erfolgt dabei anhand der Opportunitätskosten ökologischer und sozialer Ressourcen. Der Sustainable Value Added ermöglicht eine integrierte Bewertung und zeigt den Nachhaltigkeitsbeitrag eines Unternehmens in einer einzigen monetären Kennzahl an. Der Artikel leitet den Sustainable Value Added theoretisch her, stellt ihn den bestehenden Ansätzen zur Nachhaltigkeitsbewertung von Unternehmen gegenüber und demonstriert seine Berechnung am Beispiel der Henkel KGaA.

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Publisher Info
Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

Volume (Year): 73 (2004)
Issue (Month): 1 ()
Pages: 126-141
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Handle: RePEc:diw:diwvjh:73-10-9

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  1. David Pearce & Giles Atkinson, 1998. "The concept of sustainable development: An evaluation of its usefulness ten years after Brundtland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 134(III), pages 251-269, September. [Downloadable!]
  2. Butzengeiger, Sonja & Betz, Regina & Bode, Sven, 2001. "Making GHG Emissions Trading Work - Crucial Issues in Designing National and International Emissions Trading Systems," Discussion Paper Series 26153, Hamburg Institute of International Economics. [Downloadable!]
  3. Pearce, David W. & Atkinson, Giles D., 1993. "Capital theory and the measurement of sustainable development: an indicator of "weak" sustainability," Ecological Economics, Elsevier, vol. 8(2), pages 103-108, October. [Downloadable!] (restricted)
  4. Hartwick, John M, 1977. "Intergenerational Equity and the Investing of Rents from Exhaustible Resources," American Economic Review, American Economic Association, vol. 67(5), pages 972-74, December. [Downloadable!] (restricted)
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  5. Daly, Herman E., 1990. "Toward some operational principles of sustainable development," Ecological Economics, Elsevier, vol. 2(1), pages 1-6, April. [Downloadable!] (restricted)
  6. Arrow, Kenneth & Bolin, Bert & Costanza, Robert & Dasgupta, Partha & Folke, Carl & Holling, C. S. & Jansson, Bengt-Owe & Levin, Simon & Maler, Karl-Goran & Perrings, Charles & Pimentel, David, 1995. "Economic growth, carrying capacity, and the environment," Ecological Economics, Elsevier, vol. 15(2), pages 91-95, November. [Downloadable!] (restricted)
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  7. Mayumi, Kozo & Giampietro, Mario & Gowdy, John M., 1998. "Georgescu-Roegen/Daly versus Solow/Stiglitz Revisited," Ecological Economics, Elsevier, vol. 27(2), pages 115-117, November. [Downloadable!] (restricted)
  8. Cabeza Gutes, Maite, 1996. "The concept of weak sustainability," Ecological Economics, Elsevier, vol. 17(3), pages 147-156, June. [Downloadable!] (restricted)
  9. Callens, Isabelle & Tyteca, Daniel, 1999. "Towards indicators of sustainable development for firms: A productive efficiency perspective," Ecological Economics, Elsevier, vol. 28(1), pages 41-53, January. [Downloadable!] (restricted)
  10. Berkhout, Peter H. G. & Muskens, Jos C. & W. Velthuijsen, Jan, 2000. "Defining the rebound effect," Energy Policy, Elsevier, vol. 28(6-7), pages 425-432, June. [Downloadable!] (restricted)
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