Approaches to Sustainable Enterprise Value

IF 3 Q2 MANAGEMENT
Miriam Jankalová, Jana Kurotová, Filip Bajza
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Abstract

Over the last two decades, business has taken a more systematic approach to understanding its impact on all of its stakeholders. Companies are striving to operate in a more sustainable way to improve the environmental, social and economic impact of their activities. Even today, the interest in determining the value of a company or parts of a company has not waned. As the economy continues to evolve, there are reasons and impulses that encourage companies to find out what their value is. The new approach is dependent on re-thinking value creation. There has been a growing understanding that sustainability requires a more comprehensive view of value that includes economic, social and environmental benefits. The aim of this paper is to propose a methodology for determining the sustainable value of an enterprise with respect to the factors influencing its value. This study is based on information that was gathered through an extensive literature review (research publications and research studies; the company’s financial statements with notes) using Internet and research databases and the authors’ own experiences. Methods of analysis, comparison, selection, abstraction, induction, deduction and statistics were used. The main findings of this study are as follows: the stakeholders require a company’s sustainable value; the modification of the EVA method with the sustainable value approach brings a different perspective to the issue of determining the value of an enterprise. In addition to the positives, the proposed methodology has limitations that can be removed or improved with further research.
实现可持续企业价值的方法
在过去二十年里,企业采取了更加系统的方法来了解其对所有利益相关者的影响。公司正努力以更可持续的方式运营,以改善其活动对环境、社会和经济的影响。时至今日,人们对确定公司或公司部分业务价值的兴趣并未减弱。随着经济的不断发展,有各种原因和动力促使公司找出自身的价值所在。新方法取决于对价值创造的重新思考。越来越多的人认识到,可持续发展需要更全面的价值观,包括经济、社会和环境效益。本文旨在针对影响企业价值的因素,提出一种确定企业可持续价值的方法。本研究基于通过使用互联网和研究数据库进行广泛的文献综述(研究出版物和研究报告;公司财务报表及附注)收集到的信息,以及作者自身的经验。采用了分析、比较、选择、抽象、归纳、演绎和统计等方法。本研究的主要结论如下:利益相关者需要公司的可持续价值;用可持续价值方法修改 EVA 方法为确定企业价值的问题带来了不同的视角。除积极因素外,所提出的方法也有局限性,可以通过进一步研究加以消除或改进。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
4.80
自引率
10.00%
发文量
151
审稿时长
11 weeks
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