Sustainable Value Map
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The Sustainable Value Map™, developed by Deloitte, is a practical tool designed to help businesses shift from a shareholder-focused approach to a multi-stakeholder perspective. This map builds on established enterprise value analysis, extending the concept to include a wider range of stakeholders beyond shareholders.
For decades, shareholder value has been the primary metric driving business strategies. While this focus has contributed to economic growth, it has often overlooked essential elements—such as employee well-being, community support, and environmental stability. The Sustainable Value Map™ aims to address these gaps by integrating stakeholder ROI into strategic decision-making.
The framework encourages leaders to consider the impacts of business operations on all stakeholders, including employees, society, and the environment. It outlines how resources from these stakeholders contribute to a company’s success and the returns they should receive. This broader approach ensures that companies account for more than just financial outcomes, focusing on sustainable value creation.
Embedding multi-stakeholder perspectives into core processes, such as capital budgeting and performance measurement, redefines how value is assessed. Evaluating proposals through the lenses of different stakeholder groups promotes more balanced and informed decision-making. The map’s system view highlights input/output relationships across stakeholders, revealing dependencies and opportunities often missed in traditional analyses.
Key benefits of using the Sustainable Value Map™ include enhanced resilience, better management of risks related to resource availability, and improved long-term access to essential inputs such as talent and natural resources. This structured approach emphasizes that sustainable business practices are both strategic and essential for long-term competitiveness.
The Sustainable Value Map™ represents an advancement in understanding enterprise value as a multifaceted concept, ensuring that businesses contribute positively to economic, social, and environmental systems.
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