Sustainability issues impact on business values
In a report from the World Business Council for Sustainable Development, Heelmskerk et al (2002) described the relation between value issues and sustainability issues in companies. The matrix may be used to identify which types of business impacts sustainability issues have. For example environmental management is strongly linked to value issues like risk prevention and innovation.
Type of evidence available for various relations between sustainability and value creation. (Heemskerk et al. 2002)
“-” implies a negative impact, no sign means no impact, “+” means weak moderate positive impact and “++” indicates a strong positive impact.
Heemskerk B, Pistorio P and Scicluna M. 2002. Sustainable development reporting. Striking the balance. WBCSD: Geneva, CH.