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

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  • Frank Figge
  • Tobias Hahn

Abstract

In this article we introduce a new approach to measure corporate contributions to sustainability called Sustainable Value Added. Existing approaches to measure sustainability are based on a comparative assessment of environmental and social burdens and can thus be characterised as burden-based approaches. However, these approaches suffer from severe limitations as a comparative assessment and aggregation of all relevant environmental and social burdens fails in practice. In contrast to these burden-based approaches Sustainable Value Added is value-based. It determines the value that is created by the reduced or increased use of different environmental and social resources. For this purpose the use of environmental and social resources is valued at their opportunity cost. Sustainable Value Added allows an integrated assessment of the economic, environmental and social performance of a company and expresses the corporate contribution to sustainability in a single monetary indicator. This article explains the theoretical background of Sustainable Value Added, relates it to existing approaches to measure sustainability, and - using the example of Henkel KGaA - demonstrates its practical applicability. 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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File URL: http://ejournals.duncker-humblot.de/doi/pdf/10.3790/vjh.73.1.126
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Bibliographic 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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