Using Value Added in Sustainability Measurement
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F16%3APU119436" target="_blank" >RIV/00216305:26510/16:PU119436 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Using Value Added in Sustainability Measurement
Original language description
Managers use EVA (economic value added) technique for measuring of value creation. This article provides explanation of EVA, how to measure EVA, value added and how it is used by companies. And finally, it provides an explanation of EVAS (Expanded value added statement). EVAS applies social and environmental aspects. These aspects are important over time. It helps companies to account for sustainabilty. This article also provides explanation three pillars of sustainability. Methodology/methods: Compare EVA and value added in industry sectors in the Czech Republic. Numbers are obtained in statements. Findings: Companies in the Czech Republic use EVA equity. Compare value added and disposal value among the stakeholders. Conclusions: Value added is mostly lower than disposal value among the stakeholders.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50201 - Economic Theory
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Innovation Management and Education Excellence Vision 2020: Regional Development to Global Economic Growth
ISBN
978-0-9860419-6-9
ISSN
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e-ISSN
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Number of pages
3822
Pages from-to
2727-2738
Publisher name
International Business Information Management Association (IBIMA)
Place of publication
Italy
Event location
Milan
Event date
May 4, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000381172301088