Sustainable Value Added: Proposition of a Leading Performance Indicator and Its Drivers

Ann-Kristin Thienemann (), Nadine Bachmann, Christoph Eisl and Herbert Jodlbauer
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Ann-Kristin Thienemann: University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation
Nadine Bachmann: University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation
Christoph Eisl: University of Applied Sciences Upper Austria
Herbert Jodlbauer: University of Applied Sciences Upper Austria, Josef Ressel Centre for Data-Driven Business Model Innovation

Circular Economy and Sustainability, 2025, vol. 5, issue 5, 4349-4387

Abstract: Abstract Sustainability and the social, economic, and environmental dimensions of the triple bottom line are increasingly crucial for businesses. However, current performance indicators and measurement systems predominantly focus on financial outcomes, leaving a gap in holistic sustainability assessment. This research addresses this gap by introducing a Key Performance Indicator called Sustainable Value Added (SUVA), which integrates three dimensions: Financial Value Added (FIVA), Environmental Value Added (ENVA), and Social Value Added (SOVA). Each dimension includes specific categories, subcategories, and indicators to evaluate sustainability performance comprehensively. By comparing targeted and achieved values, the SUVA framework enables systematic assessment and alignment of corporate sustainability strategies with business objectives. This research contributes to sustainability measurement by providing a flexible framework adaptable to various industries and organisational contexts, enhancing businesses’ ability to quantify and improve their sustainability performance.

Keywords: Economic performance indicator; Environmental performance indicator; Social performance indicator; Sustainability measurement system; Sustainability metric; Sustainable business model (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s43615-025-00616-1

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