home
login
 

Sustainable Value

Author
D. Grayson, K. Amaeshi, H. Jemel, C. Louche, F. Perrini, A.Tencati
Source
www.investorvalue.org
Publisher
EABIS
Publication date
September 2009
Type
Reports
Industry
Agriculture
Automotive
Media
Pharmaceutical
Telecommunications
Finance
Energy
Retail
Food & Beverage
ICT
Transport
Services
Consulting
Consumer Goods
Chemicals
Electrical Goods
Engineering & Construction
Hospitality
Oil, Gas & Mining
Steel
Utility/Waste Management
Insurance
Aerospace/Defence
Textiles
Government
Education
Other
Category
Sustainability and the Business Case
Environment/Climate Change
Stakeholder Engagement
Transparency and Reporting
Managing Corporate Responsibility
Global Governance and the Role of Business
Leadership and Management Development
Discipline
Strategy
Organisational Behaviour
Business Ethics
Environmental Management
Language
English
Link
Sustainable Value
Free/Pay for content
Free
 
For many years there have been ultimately inconclusive attempts to prove that improved ESG (Environmental, Social, Governance) performance (frequently referred to as Corporate (Social) Responsibility [CSR] performance or, in brief, Corporate Social Performance (CSP)) affects overall business performance.

This report argues that a more fruitful approach is to identify how improved ESG performance can improve individual elements of non-financial performance, and thereby, create future value. Specifically the report proposes that value is redefined in terms of ‘sustainable value’. A ‘value creation’ framework is proposed.

This Value Creation Framework – and an operationalised management version of it, developed by the EU CSR Alliance laboratory – can be used both by business itself to help embed a commitment to Corporate Responsibility and Sustainability; and by the investment community to refine their business valuation models. It should stimulate further dialogue between companies and investors. Growing sustainability pressures worldwide are likely to make these arguments even sharper in future.

»