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Beslisregels voor langetermijnwaardecreatie

Author

Listed:
  • Willem Schramade

    (Sustainable Finance Factory, Rotterdam, Netherlands)

  • Dirk Schoenmaker

    (Rotterdam School of Management, Rotterdam, Netherlands)

  • Reinier De Adelhart Toorop

    (Impact Institute, Amsterdam, Netherlands)

Abstract

Toekomstgerichte bedrijven sturen op langetermijnwaardecreatie (LTW) in plaats van alleen op aandeelhouderswaarde. LTW gaat om het beheren en balanceren van verschillende ‘waardedimensies': financieel, sociaal en ecologisch. Dat vergt beslisregels voor de investeringen van bedrijven. Dit artikel leidt dergelijke beslisregels af door te analyseren wat nodig is voor LTW; en hoe LTW verschilt van aandeelhouderswaardemaximalisatie. Ook schetst het artikel transitietrajecten voor bedrijven die momenteel waardevernietigend zijn op één van de dimensies. Ten slotte introduceert het eenvoudige modellen die het mogelijk maken om specifieke soorten waarde te prioriteren, in overeenstemming met de missie van de onderneming.

Suggested Citation

  • Willem Schramade & Dirk Schoenmaker & Reinier De Adelhart Toorop, 2021. "Beslisregels voor langetermijnwaardecreatie," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(5-6), pages 211-218, July.
    • Handle: RePEc:arh:jmabec:v:95:y:2021:i:5-6:p:211-218
    DOI: 10.5117/mab.95.64450
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