Cost-benefit analysis (businesses)

Measurement and decision support

Cost-benefit analysis for businesses

A social cost-benefit analysis (MKBA) makes the wider value of business choices visible, beyond financial figures. The method identifies social, ecological and economic effects, values those effects where possible, and turns broader impact into a clear basis for decisions and investment.

View the approachPlan a consultation

Not all value appears on a balance sheet. A social cost-benefit analysis (MKBA) shows the costs and benefits of an initiative for people, environment and economy. Effects can be defined, compared and, where possible, valued with shadow prices and external costs.

Wider value in view

Effects

Social costs and benefits defined with a clear scope.

Evidence

Effects valued where possible with shadow prices and external costs.

Decision

A substantiated basis for choices and investments.

The approach

1Define the question, scope and alternatives.
2Identify social, environmental and economic effects.
3Value and compare the effects where possible.
4Translate conclusions into decision-ready evidence.

Further reading in the knowledge base

Key concepts behind wider value and fair pricing.

What is a social cost-benefit analysis (MKBA)? What is a fair price? What is broad welfare?

Related services

Strategy and action plan Baseline footprint assessment Cost-benefit analysis for regions Prevention strategy Resilience strategy

Transparency about sources and calculation models

New Economy calculates with transparent sources such as the GHG Protocol, GHGP databases, public emission factors, eco-cost analysis, Idemat, life-cycle assessment (LCA) data and shadow prices, including CE Delft environmental prices. Calculation logic, assumptions and public source references are disclosed where possible. Licensed source data, confidential client data and privacy-sensitive information are not republished.

Methods, sources and calculation models Open calculation models
From practice

Projects and insights

Projecten

Recente projecten

RAPPORT
Industry in the Gelderland Climate Opportunities Snapshot 2025

The Industry sector page for the Gelderland 2025 snapshot shows modest emission decline and the remaining role of energy efficiency, landfill gas capture, CCS/CCU and biobased building.

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RAPPORT
Mobility in the Gelderland Climate Opportunities Snapshot 2025

The Mobility sector page for the Gelderland 2025 snapshot highlights rising emissions and the remaining implementation task for zero-emission vehicles, zero-emission zones, smarter transport and cycling.

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RAPPORT
Agriculture and land use: 2025 snapshot

The Agriculture and Land Use sector page for the Gelderland 2025 snapshot shows rising emissions, remaining reduction potential and the role of manure digestion, dietary shifts, forests and regenerative agriculture.

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RAPPORT
Climate Action Recap Gelderland: Built Environment, 2025 Snapshot

The Built Environment sector page for the Gelderland 2025 snapshot shows emission reduction, realised potential and the remaining implementation task for renovation, heat pumps and heat networks.

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RAPPORT
Energy in the Gelderland Climate Opportunities Snapshot 2025

The Energy sector page for the Gelderland 2025 snapshot places the strong emissions decrease between 2021 and 2023 in relation to remaining potential, grid congestion and implementation capacity.

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RAPPORT
Climate Opportunities Gelderland: Snapshot & Reflection 2025

The Gelderland Climate Opportunities Snapshot & Reflection 2025 shows progress since the 2023-2024 Climate Opportunities Map and brings implementation, traction, remaining gaps and carbon storage into one progress layer.

Lees het project →

Frequently asked questions

What is a social cost-benefit analysis (MKBA)?

A social cost-benefit analysis (MKBA) maps the wider effects of an initiative on people, environment and economy, and values those effects where possible.

Why use a cost-benefit analysis for businesses?

Many forms of value fall outside financial accounts. A social cost-benefit analysis (MKBA) makes that value visible and supports decisions and investments.

What is the difference from a financial business case?

A financial business case focuses on commercial costs and benefits. A social cost-benefit analysis (MKBA) adds societal effects, such as environmental and health impacts.

Which sources support the calculation?

Relevant sources can include the GHG Protocol, public emission factors, eco-cost analysis, Idemat, life-cycle assessment (LCA) data and CE Delft environmental prices.

Ready for substantiated value?

A social cost-benefit analysis (MKBA) makes the wider value of choices visible.

Plan a consultation
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