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Sustainable value is a way of managing and measuring sustainability performance. The concept was developed by researchers who are working today for (Euromed Management School ) (Marseille/France) and the (IZT - Institute for Futures Studies and Technology Assessment ) (Berlin/Germany). To date Sustainable Value is primarily used to assess corporate sustainability performance. Sustainable value differs from existing approaches by the fact that it is value-based while all other existing approaches to sustainability assessment (such as environmental impact assessments) are burden-based, i.e. they are assessing environmental and social resource use based on the burden that is created. Using the sustainable value approach, economic, environmental and social resources are assessed and aggregated based on their relative value contribution and can be expressed in a monetary unit like euros, dollars or pounds. ==The concept== Sustainable value is based on the notion of opportunity costs. Opportunity costs are used in financial markets to calculate the cost of capital. In financial markets, the cost of using € 100 over the course of one year is determined by the return that could have been generated through an alternative investment of the capital. Sustainable Value is the first concept to extend this logic to environmental and social resources. Sustainable value is calculated in five steps: #Calculate the environmental, social and economic efficiencies of the entity using the resources. Efficiency is calculated by relating the return to resource use. #Calculate the environmental, social and economic efficiencies of the benchmark (= calculate opportunity costs). #Calculate the value spreads by subtracting the efficiency of the benchmark (Step 2) from the efficiency of the entity (Step 1). #Calculate the value contributions by multiplying the amount of environmental, social and economic resources used with the corresponding value spread (Step 3), respectively. #Calculate sustainable value by adding up the value contributions (Step 4) and dividing by the number of resources considered. This avoids double counting. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sustainable Value」の詳細全文を読む スポンサード リンク
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