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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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The need for sivaa
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Management accounting
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ESG
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Leading principles
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Paper structure
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2. Background – the need for sustainability performance measurement
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2.1. Trigger 1: legal
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2.2. Trigger 2: value chain strategy
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Key performance objectives
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2.3. Trigger 3: market demand for sustainable products
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3. The sivaa-method
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3.1. Principle 1: following the flow of products through the end-to-end value chain
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3.2. Principle 2: allowing professionals to focus on their own value-adding steps
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3.3. Principle 3: focus on continuous improvements
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3.4. Principle 4: allowing for incomplete data
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Sivaa step 1: developing a shared vocabulary
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Sivaa step 2: map the value chain of the product or service
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Sivaa step 3: identify the drivers of the indicator’s impact
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Sivaa step 4: collect and organize the data
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Sivaa step 5: calculate the impact for the PTU
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Sivaa step 6: analyze and improve the results
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4. Validation of the sivaa model
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4.1. Validation from management perspective
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4.2. Validation from controllers’ perspective
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4.3. Validation from sustainability experts’ perspectives
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5. Conclusions
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Fit for purpose
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Points for further development
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Integrating with compliance requirements
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Aligning with risk management
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Product or company perspective
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Declaration of competing interest and funding information
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References
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Appendix 1: Applying sivaa for other sustainability dimensions
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