Sustainability Assessment Using Sustainable Value Added

Sustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy and commitment to a sustainable global economy. Since company's contribution to sustainability is still hard to measure small and medium-sized businesses/enterprises (SMB/SME) show a low level of engagement in sustainability assessment.In this paper, improved method of Sustainable Value Added calculation is presented. It takes into account not only the economic value, but also the value created by all used resources. According to this approach, corporate sustainable performance takes into account external costs caused by the three additional pillars of sustainability assessment (environmental, social and governance).