Sustainable Value Added - Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency

By Frank Figge, Tobias Hahn. 2004

631 citations recorded by the source corpus.

Subfields: Industrial and Manufacturing Engineering, Management, Monitoring, Policy and Law, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7a1f4ebb23597f61e3e87ba4806ff54b75bb4a39

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In Industrial and Manufacturing Engineering

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Citations in the corpus

How not to measure sustainable value (and how one might) (2009, methodology): “We have examined the sustainable value method proposed by Figge and Hahn (2004), drawing a sharp distinction between the conceptual idea and the operational estimator.”
Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research (2017, background): “…be) used in support of sustainable development ambitions (see e.g. Atkinson, 2000; Bebbington et al., 2007; Buhr and Reiter, 2006; Crutzen et al., 2017; Figge and Hahn, 2004; Frame and Cavanagh, 2009; Hopwood et al., 2010; Milne, 1996; Russell and Thomson, 2009; Schaltegger et al., 2006; Spence…”
Model of efficient and sustainable improvements in a lean production system through processes of environmental innovation (2013, background): “Social concern for the environment also has appeared, giving increased added value to companies with more environmentally friendly practices (Calvo et al., 2008; Figge and Hahn, 2004).”
Value Drivers of Corporate Eco-Efficiency: Management Accounting Information for the Efficient Use of Environmental Resources (2013, neutral): “From this perspective , using environmental resources more efficiently than the market leads to the creation of Sustainable Value (Figge, 2001; Figge and Hahn, 2004, 2005).”
Beyond the Bounded Instrumentality in Current Corporate Sustainability Research: Toward an Inclusive Notion of Profitability (2011, methodology): “Recently, this proposition has been adopted in approaches to natural resource validation (Lawrence and Morell 1995; Lovett 2001) and to corporate sustainability (Figge 2001; Figge and Hahn 2004a, 2005 ).”
The Cost of Sustainability Capital and the Creation of Sustainable Value by Companies (2005, background): “Unfortunately to date very few scholars (Figge 2001; Figge and Hahn 2004a; 2004b ) have taken up this suggestion to assess the value of capital beyondeconomiccapital.7 Opportunitycostsare,”
Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting (2010, background): “Figge and Hahn (2004) adopt a different approach within the sustainability umbrella.”
The role of corporate social responsibility in strong sustainability (2008, methodology): “Based on the two interpretations, there are also two approaches used to measure corporate contributions to sustainability (Figge and Hahn, 2004; Callens and Tyteca, 1999): relative and absolute measures.”
A comparison of four sustainable manufacturing strategies (2008, background): “It is argued that the eco‐efficiency indicators, proposed by WBCSD, can dangerously show false eco‐efficiency positives due to relative measurements being used because increases in eco‐efficiency may not necessarily mean improved eco‐effectiveness (Day, Dyllick and Hockerts; Gray and Bebbington; Sta”
How Does the Market Value Corporate Sustainability Performance? (2011, neutral): “The concept of sustainable development integrates the consideration of economic growth, environmental protection, and social equity, simultaneously and on a macrolevel (Figge and Hahn 2004).”