jssi Journal of Security and Sustainability Issues 2029-7017 2029-7017 LKA JSSI435 10.9770/jssi.2015.4.3(5) Article Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation Šimberová Iveta simberova@fbm.vutbr.cz Brno University of Technology, Faculty of Business and Management, Kolejní 2906/4, 612 00 Brno, Czech Republic Chvátalová Zuzana chvatalova@fbm.vutbr.cz Brno University of Technology, Faculty of Business and Management, Kolejní 2906/4, 612 00 Brno, Czech Republic Kocmanová Alena kocmanova@fbm.vutbr.cz Brno University of Technology, Faculty of Business and Management, Kolejní 2906/4, 612 00 Brno, Czech Republic Hornungová Jana hornungova@fbm.vutbr.cz Brno University of Technology, Faculty of Business and Management, Kolejní 2906/4, 612 00 Brno, Czech Republic Pavláková Dočekalová Marie docekalova@fbm.vutbr.cz Brno University of Technology, Faculty of Business and Management, Kolejní 2906/4, 612 00 Brno, Czech Republic 4 3 241 259 31 03 2015 31 03 2015

The ultimate goal of an enterprise is value creation (Rappaport, 1986; Mills and Weinstein, 2000; Jensen, 2001) and it has a great importance for its owners (i.e. shareholders). The concept that is currently coming to the forefront, however, is that of sustainable value. The present paper deals with the definition and evaluation of basic points of departure, approaches and selected tools that lead to measuring corporate sustainability. The last section presents a theoretical basis of measuring corporate sustainability based on sustainable value, which will be the basis and starting point for primary research in selected industries.

 sustainable development corporate performance measurement systems sustainable value integrated sustainability reporting SVA M14 M21 O44