LE CONCEPT DE LA VALEUR DURABLE: UNE APPLICATION AU SECTEUR DE L'ENERGIE EN FRANCE

Amel Ben Rhouma
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Amel Ben Rhouma: IPAG Paris - IPAG Paris

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Abstract: This research applies the Sustainable Value approach to the multinationals of the energy sector in France during the period 2005-2007. The sustainable value widens the classic logic of evaluation of the performance of an investment to the environmental and social resources. The use of the resources by the company is so compared with the use of the resources by a benchmark. The cost of the resource is thus defined by its opportunity cost and the contribution of the company to the durability is expressed in monetary terms. Our results show trends to the variability of the sustainable value of the multinationals of the energy. TOTAL is the "leader" of the sector by realizing a positive sustainable value throughout period. This group uses its "triple - bottomline" resources in a value-creating way.

Keywords: sustainable value; measure; opportunity cost; valeur durable; mesure; coût d'opportunité; benchmark (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00481586

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