The concern with the creation of value for stakeholders has led to the use of value added performance measures, which differ from traditional measures since they consider a cost of opportunity for own capital. The objective of this paper was to verify whether added value measures, or the value drivers of these measures, were present in the agreements of profitsharing plans in the years 2000, 2001 and 2002, of a labor union from São Paulo. It was an exploratory study; the data was gathered through a documentary survey and handled qualitatively. The sample consisted of small, medium and large companies. To the surprise of the authors, added value measures were not found in the consulted agreements, which led us to question the possible causes of the non-use of these measures.