IDEAS home Printed from https://ideas.repec.org/a/arh/jmabec/v100y2026i2p79-96.html

Towards a practical method for measuring and improving the sustainability-impact of value chains

Author

Listed:
  • Ingrid Koning

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Diane Zandee

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

  • Jack Van der Veen

    (Nyenrode Business Universiteit, Breukelen, Netherlands)

Abstract

To take responsibility for issues such as climate change, biodiversity collapse and poor labor conditions, many organizations have formulated strategic sustainability goals. However, frequently firms find it difficult to operationalize such objectives in their value chain activities. To address this issue, a method coined as Sustainability Impact Value Added Accounting (sivaa) is introduced. Fundamentally, sivaa measures the sustainability impact per unit of products created by adding the impact of all value-adding activities in the value chain while considering the quality of the data available in doing so. As such, sivaa is a governance instrument focused on continuously improving the sustainability impact of the primary processes rather than on external reporting. The starting point for sivaa was a method developed in earlier research, which was subsequently enhanced through literature research, validation with business and controlling students and through interviews with experts. Additional research is needed to further integrate sivaa with existing sustainability reporting and risk management efforts.

Suggested Citation

  • Ingrid Koning & Diane Zandee & Jack Van der Veen, 2026. "Towards a practical method for measuring and improving the sustainability-impact of value chains," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 100(2), pages 79-96, April.
    • Handle: RePEc:arh:jmabec:v:100:y:2026:i:2:p:79-96
    DOI: 10.5117/mab.100.180612
    as

    Download full text from publisher

    File URL: https://mab-online.nl/article/180612/
    Download Restriction: no
    File URL: https://libkey.io/10.5117/mab.100.180612?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arh:jmabec:v:100:y:2026:i:2:p:79-96. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Teodor Georgiev (email available below). General contact details of provider: https://mab-online.nl/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.