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The evaluation of investment projects is a financial discipline that has become more complex with the development of societies. If the economic sustainability criterion is incorporated (in relation to the Sustainable Development strategy), this process becomes even more acute. In order to evaluate such sustainability in undertakings carried out in the renewable energy sector, an assessment is made on the different theories, approaches and tools that allow it, taking into account the combination of the documentary review with the critical position of the author. The fundamental result indicates that it should be carried out according to the precepts of the Sustainable Profitability paradigm, taking into account an extension of the Net Present Value towards sustainable premises.
About the author
Hochschulabschluss in Rechnungswesen und Finanzen, Universität Sancti Spíritus (UNISS). Seit 2007 Professor an dieser Einrichtung. Doktorand in Rechnungswesen und Finanzwissenschaften, Universität Havanna (UH). Kuba
