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Abstract

Measurements of corporate values are associated with a number of challenges. The needs for making measurements relate to making strategic decisions for internal and external stakeholders. Traditionally these estimates of, for example, brand value, have been expressed purely in terms of financial value aimed at maximizing created shareholder value. However, in the last decades, measurements of value based on a triple bottom line has implied additional challenges by taking economic, social and environmental values into account for a wide set of stakeholders with an extended time frame. Various theoretical management schools offer interpretations of how corporate responsibility may be taken into account in brand value measurements, such as institutional theory for example focusing on agency perspectives, stakeholders, resources, or network theory providing interpretations of inclusion of corporate responsibility in brand value measurements.

Keywords

brand assessment; brand value; corporate performance; corporate responsibility; corporate social responsibility; CSR; sustainable development; sustainability; corporate values; branding

Published in

International Journal of Sustainable Development
2014, volume: 17, number: 3, pages: 281-297

SLU Authors

Global goals (SDG)

SDG12 Responsible consumption and production
SDG16 Peace, justice and strong institutions

UKÄ Subject classification

Business Administration

Publication identifier

  • DOI: https://doi.org/10.1504/IJSD.2014.064182

Permanent link to this page (URI)

https://res.slu.se/id/publ/41578