Sustainable value is a way of managing and measuring sustainability performance. The concept was developed by researchers who are working today for Euromed Management School (Marseille/France) and the IZT - Institute for Futures Studies and Technology Assessment (Berlin/Germany). To date Sustainable Value is primarily used to assess corporate sustainability performance.
Sustainable value differs from existing approaches by the fact that it is value-based while all other existing approaches to sustainability assessment (such as environmental impact assessments) are burden-based, i.e. they are assessing environmental and social resource use based on the burden that is created. Using the sustainable value approach, economic, environmental and social resources are assessed and aggregated based on their relative value contribution and can be expressed in a monetary unit like euros, dollars or pounds.