Using Value Added in Sustainability Measurement

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Using Value Added in Sustainability Measurement

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Using Value Added in Sustainability Measurement

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

3822

Strana od-do

2727-2738

Název nakladatele

International Business Information Management Association (IBIMA)

Místo vydání

Italy

Místo konání akce

Milan

Datum konání akce

4. 5. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000381172301088