Integration von Nachhaltigkeitsaspekten in Investitionsentscheidungen: Konzepte und Überlegungen für eine Realisierung auf Projektebene

Research output: Chapter in Book/Report/Conference proceedingChapterResearch

Abstract

The European Green Deal forces European companies to define clear corporate goals to transform and support the European economies towards climate neutrality. This contribution aims at considering sustainable aspects in the ordinary valuation of investment project decision in order to create long-term value added taking into account the European objective. In this context, a model framework is presented in which the traditional net present value method is exemplarily extended by sustainability elements as well as social effects in monetised form. Subsequently, various challenges associated with the theoretical implementation are identified and discussed.

Details

Translated title of the contributionIntegration of sustainability aspects in investment decisions: Concepts and considerations for realisation at project level
Original languageGerman
Title of host publicationErfolg durch nachhaltiges Energie- und Ressourcenmanagement
Pages1
Number of pages14
DOIs
Publication statusPublished - 12 Oct 2023