Duurzame waarde analyse: duurzaamheid in een nieuw licht

Most sustainability measurement instruments apply a burdenbased perspective, with a focus on reducing negative environmental impacts. The Sustainable Value method offers two interesting new viewpoints. First, a value-oriented approach to
impact assessment is applied. Second, Sustainable Value assesses resource use from the perspective of the resource provider (the investor), rather than from the perspective of the resource user (the farm manager), or from the perspective of the casualty of resource use (the natural environment). The method compares the value created by a firm with a set of resources with the opportunity cost of the resources used, this being the value created by an appropriately chosen benchmark. The FP6 STREP EU-project SVAPPAS (Sustainable Value Analysis of Policy and Performance in the Agricultural Sector) tested, elaborated and applied this new method in the agricultural sector. The project also checked the suitability of the EU FADN (Farm Accountancy Data Network) data for Sustainable Value analysis. Various modifications to the original method were suggested, such as the incorporation of production functions to calculate the benchmark opportunity costs. Further, extensions of the method for policy assessment and policy design were investigated. By doing so the project provided another lens to sustainability that may complement existing paradigms.

Jaar van publicatie:2011