Wycena i podział wartości zrównoważonej przedsiębiorstwa górniczego
Valuation and division of sustainable value in mining enterprise

Summary/Abstract: The purpose of this article is to present the directions of distribution of value created by companies for specific stakeholder groups. The publication attempted to find an answer to the question for whom companies should create value. According to the assumptions of the sustainable development concept, an analysis of value distribution was conducted on the example of Jastrzębska Spółka Węglowa S.A. in the years 2011–2015. For the purpose of measuring the sustainability value, a method based on free cash flow was used. Their current value based on a specific time horizon, may provide guidance for the continuation or liquidation of mining activities in the light of maintaining or losing potential benefits to stakeholders.

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