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1 Journal of Achievements in Materials and Manufacturing Engineering

1 2007

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Valuation of companies activity on sustainability level

Nowosielski R., Nadolski S.

Journal of Achievements in Materials and Manufacturing Engineering

2007

Vol. 21, nr 1

87-90

Purpose: Paper presents a possibilities of companies valuation due to their activity in accordance with sustainable development. Design/methodology/approach: The article describes best known methods of companies assessment (stock indices, non-financial reports and other indicators) connected with sustainability. Also there is history of indices methodology which comes from ethical, religious problems and sustainable development principles. Findings: There is still more companies interested in being (as a part of sustainability indices or other rankings). Research organizations should be concentrated on different type of rankings which contain summary report of best available techniques. Research limitations/implications: Every sustainability index or non-financial reports ranking should be important part of companies management thinking. It is important idea to create these indices for every local stock exchange. Also companies should publish true and clear non-financial reports. Originality/value: The paper concerns on existing indices and tries to make new look at sustainability problems. Important conclusions are connected with non-financial reports and possible connections between indices rankings and best available techniques.