Shared Value Statement: New Perspectives on Measuring Business Value Creation

Marco Möhrer ()
Additional contact information
Marco Möhrer: Zeppelin University

A chapter in The Relational View of Economics, 2022, pp 111-131 from Springer

Abstract: Abstract Value creation is the pivotal point in economic analysis and business management. But our current accounting systems only recognize a small part of the values companies actually create for their stakeholders. In this chapter, I will develop some ideas on how we can reimagine the total performance of a business and what this change in perspective means for the measurement of business value creation. I will introduce the shared value statement (SVS) as a reporting instrument that is supposed to give a broader view about the tangible and intangible values that stakeholders can appropriate by participating in a company’s value creation network. I will end with some conclusions for the development of a relational accounting of the firm.

Keywords: Shared value measurement; Sustainability controlling; Intangibles accounting; Relational accounting; Value-added analysis (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:recchp:978-3-030-86526-9_7

Ordering information: This item can be ordered from
http://www.springer.com/9783030865269

DOI: 10.1007/978-3-030-86526-9_7

Access Statistics for this chapter

More chapters in Relational Economics and Organization Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().