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COMPEL Glossary / sustainability-adjusted-value-sav

Sustainability-adjusted value (SAV)

Realized value adjusted for quantified externalities — aligning AI value reporting with CSRD/ESRS disclosure frameworks.

What this means in practice

The SAV reframes AI ROI to integrate environmental and social costs alongside financial return; supports board-level narrative that survives sustainability-committee scrutiny.

Synonyms

SAV , ESG-adjusted AI value

See also

  • Externality accounting — Inclusion of environmental and social impacts — energy, water, emissions, labour displacement — in the AI value equation.
  • Board-grade reporting — Format and cadence rules for reporting AI value and risk to audit committees, investors, and regulators — disciplined to survive external-audit scrutiny.
  • Realized value — The outcome the organisation actually captures from an AI feature, after accounting for adoption, override, and drift effects — distinct from shipped value, which is the theoretical capacity.