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

Ann Kristin Thienemann; Nadine Bachmann; Christoph Eisl; Herbert Jodlbauer

doi:10.1007/s43615-025-00616-1

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

Ann Kristin Thienemann^*
, Nadine Bachmann
, Christoph Eisl
, Herbert Jodlbauer

^*Corresponding author for this work

Entrepreneurship, Technology, Management

Research output: Contribution to journal › Review article › Academic › peer-review

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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.

Original language	English
Pages (from-to)	4349-4387
Number of pages	39
Journal	Circular Economy and Sustainability
Volume	5
Issue number	5
Early online date	10 Jun 2025
DOIs	https://doi.org/10.1007/s43615-025-00616-1
Publication status	Published - Oct 2025

Keywords

Economic performance indicator
Environmental performance indicator
Social performance indicator
Sustainability measurement system
Sustainability metric
Sustainable business model

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1007/s43615-025-00616-1Licence: CC BY

s43615-025-00616-1Final published version, 1.95 MBLicence: CC BY

Cite this

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title = "Sustainable Value Added: Proposition of a Leading Performance Indicator and Its Drivers",

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{\textquoteright} ability to quantify and improve their sustainability performance.",

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AU - Thienemann, Ann Kristin

AU - Bachmann, Nadine

AU - Eisl, Christoph

AU - Jodlbauer, Herbert

N1 - Publisher Copyright: © The Author(s) 2025.

PY - 2025/10

Y1 - 2025/10

N2 - 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.

AB - 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.

KW - Economic performance indicator

KW - Environmental performance indicator

KW - Social performance indicator

KW - Sustainability measurement system

KW - Sustainability metric

KW - Sustainable business model

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DO - 10.1007/s43615-025-00616-1

M3 - Review article

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JO - Circular Economy and Sustainability

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ER -

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

Abstract

Keywords

UN SDGs

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