The research proposes a new Sustainable Value Table (SVT) to reconcile the financial and non-financial dimensions (specifically the Sustainable Development Goals) of business performance and corporate reporting. The SVT is a powerful strategic planning tool that supports and guides the decision-making process within organisations globally. It shows how tensions between financial and non-financial dimensions can be attenuated to drive short- and long-term sustainable developmen
Calculating Sustainability Can accounting save the world?
Ariela Caglio;Paolo Quattrone;
2023
Abstract
The research proposes a new Sustainable Value Table (SVT) to reconcile the financial and non-financial dimensions (specifically the Sustainable Development Goals) of business performance and corporate reporting. The SVT is a powerful strategic planning tool that supports and guides the decision-making process within organisations globally. It shows how tensions between financial and non-financial dimensions can be attenuated to drive short- and long-term sustainable developmen
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