Surfacing Values Created by Incentive Policies in Support of Sustainable Urban Development: A Theoretical Evaluation Framework

Abstract

The development of sustainable cities involves improving the performance of the built environment and its effects on its context as one of the multiple intervention points. Indeed, outlining and implementing building artefacts does not constitute a simple act of generating a physical place, but represents a process that cannot ignore the positive and/or negative impacts that these transformations can have on the environment and societies in which it is embedded. Since in a profit-driven logic, a private investor’s interest in environmental and social values may be limited in favour of economic value, a positive push towards urban sustainability can be found in government-promoted fiscal building incentives. Indeed, these tools offer direct actions for more favourable urban conditions, supporting private entities in meeting the intervention costs. This paper aims to define a theoretical evaluation framework through which the “sustainable” value creation potential of building incentives can be assessed. Through this framework, the research analysed the main Italian building incentives, observing how they support the creation of economic, environmental, and social values for the benefit of society, the environment, and urban areas. This paper discusses the usefulness of the framework in supporting public actors in the potential revision, definition, and communication of such incentive policies.

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