Performance Assessment through Sustainable Value Added (SVA): Case Study of an Indian Iron & Steel Conglomerate

Authors

  • Debrupa Chakraborty The Institute of Cost Accountants of India
  • Satabdee Banerjee The Institute of Cost Accountants of India

DOI:

https://doi.org/10.33516/rb.v47i3-4.101-112p

Keywords:

Sustainable Value Added (SVA), Economic Value Added (EVA), Steel Manufacturing Unit, Efficiency, Corporate Sustainability.

Abstract

Sustainable Value Added (SVA) represents the value created or damage caused by an enterprise as a result of using economic, environmental and social resources as compared to a benchmark. It enables to evaluate how far an enterprise uses its resources for better or worse, as compared to a chosen benchmark. This paper makes an effort to calculate the SVA of an environmentally conscious resource intensive steel manufacturing company of India. Financial indicator (economic value added or EVA) and environmental performance indicators like carbon-dioxide (CO2) emissions, water used, and energy used have been taken into consideration for SVA calculation of the company. The results helped towards identification of the best performance areas as well as the weak points of the studied corporation.

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Published

2022-06-17

How to Cite

Chakraborty, D., & Banerjee, S. (2022). Performance Assessment through Sustainable Value Added (SVA): Case Study of an Indian Iron & Steel Conglomerate. Research Bulletin, 47(3-4), 101–112. https://doi.org/10.33516/rb.v47i3-4.101-112p

Issue

Volume 47, Issue 3-4, October 2021-January 2022

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC

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