摘要：The purpose of this article is to present certain trends in the distribution of value created by businesses for groups of stakeholders as part of a conception of sustainable growth. The subject of this analysis is the LW Bogdanka S.A. mining company, which was studied in terms of distribution of value for the period from 2009 to 2015. In this paper, the main stakeholders of the operation were identified as the shareholders, capital providers, employees, suppliers, local governments and the state. A method for measuring distributed value based on cash flow is demonstrated. Identification of the value added by the proposed methodology may assist of decisions related to the continuation or liquidation of operations.
