Stakeholder Value in a Sustainable Enterprise
DOI:
https://doi.org/10.18559/ws6m9595Keywords:
Sustainable enterprise, Accounting, Social Responsibility, Stakeholders, Sustainable developmentAbstract
The purpose of this paper is to determine the nature of stakeholder value in a sustainable enterprise: what is value, for whom is value created, and how is value measured. The paper starts with a concise analysis of the meanings of value, and then it presents the financial (economic) and non-financial (environmental and social) benefits for stakeholders in a sustainable enterprise. Finally, the paper presents some suggestions regarding methods for measuring the creation of value in a sustainable enterprise.
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