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Sustainable Value Added: Proposition of a Leading Performance Indicator and Its Drivers

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  • Ann-Kristin Thienemann

    (University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation
    University of Innsbruck, Faculty of Strategic Management and Leadership)

  • Nadine Bachmann

    (University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation
    University of Twente, Faculty of Behavioural, Management and Social Sciences, Entrepreneurship and Technology Management)

  • Christoph Eisl

    (University of Applied Sciences Upper Austria)

  • Herbert Jodlbauer

    (University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation)

Abstract

Sustainability and the social, economic, and environmental dimensions of the triple bottom line are increasingly crucial for businesses. However, current performance indicators and measurement systems predominantly focus on financial outcomes, leaving a gap in holistic sustainability assessment. This research addresses this gap by introducing a Key Performance Indicator called Sustainable Value Added (SUVA), which integrates three dimensions: Financial Value Added (FIVA), Environmental Value Added (ENVA), and Social Value Added (SOVA). Each dimension includes specific categories, subcategories, and indicators to evaluate sustainability performance comprehensively. By comparing targeted and achieved values, the SUVA framework enables systematic assessment and alignment of corporate sustainability strategies with business objectives. This research contributes to sustainability measurement by providing a flexible framework adaptable to various industries and organisational contexts, enhancing businesses’ ability to quantify and improve their sustainability performance.

Suggested Citation

  • Ann-Kristin Thienemann & Nadine Bachmann & Christoph Eisl & Herbert Jodlbauer, 2025. "Sustainable Value Added: Proposition of a Leading Performance Indicator and Its Drivers," Circular Economy and Sustainability, Springer, vol. 5(5), pages 4349-4387, October.
    • Handle: RePEc:spr:circec:v:5:y:2025:i:5:d:10.1007_s43615-025-00616-1
    DOI: 10.1007/s43615-025-00616-1
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