Measuring stakeholder value: a globally integrated approach

Philip Sugai

Chapter 31 in Handbook on Intangibles, 2026, pp 583-601 from Edward Elgar Publishing

Abstract: Beyond standard metrics and measurement tools for the financial valuation of a company lie the actual impacts that companies have on their stakeholders. While different accounting and financial valuation approaches for measuring these impacts have been implemented in markets globally, recent changes in sustainability reporting and corporate disclosures suggest that these have overlooked the larger, holistic view of a company’s actual impacts across its aggregate stakeholder relationships. Such an approach is especially important when considering the value created or destroyed across these relationships and the effects that these have on intangible asset valuation. This has led to a growing level of scrutiny being placed on the impacts that companies have on their stakeholders by outside regulators, stock markets and a host of sustainability disclosure bodies. Within this constantly evolving context of corporate disclosure, both the financial and non-financial effects of these impacts are critically important to understand, account for and manage. However, the complexity of these sustainability disclosures, especially those that span across international markets, has made it difficult for businesses to separate out the actual stakeholder value that they create and destroy from the conflicting, and at times competing, requirements placed on them as disclosing firms. The purpose of this chapter is to cut through the complexities surrounding impact and sustainability reporting by introducing an integrated model for measuring these impacts across key stakeholder relationships, including those with their shareholders, customers, employees, partners, society and the planet. In doing so, this chapter aims to then offer a more holistic view of value measurement for firms interested in better accounting for and managing their impacts on these stakeholder groups over the long term.

Keywords: Value; Impact; Sustainability reporting; Valuation (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035306367
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