TY - JOUR

T1 - Industrielles Öko-Controlling

AU - Schaltegger, Stefan

PY - 1994

Y1 - 1994

N2 - This article describes the EC-regulation on the voluntary environmental management and eco-audit scheme. The concept of eco-controlling can be regarded as the most comprehensive environmental management concept so far. It applies the approach of strategic and financial controlling to questions of corporate environmental management. The main focus lies on the piloting of environmentally important activities in order to prevent environmental impacts, and not only on the control of the latter. Five modules are identified: definition of goals, data management, decision support, implementation and piloting, and communication. The most resource-intensive module is the data management. Nevertheless, other management activities should not be ignored.

AB - This article describes the EC-regulation on the voluntary environmental management and eco-audit scheme. The concept of eco-controlling can be regarded as the most comprehensive environmental management concept so far. It applies the approach of strategic and financial controlling to questions of corporate environmental management. The main focus lies on the piloting of environmentally important activities in order to prevent environmental impacts, and not only on the control of the latter. Five modules are identified: definition of goals, data management, decision support, implementation and piloting, and communication. The most resource-intensive module is the data management. Nevertheless, other management activities should not be ignored.

KW - Wirtschaftswissenschaften für Nachhaltigkeit

UR - http://www.scopus.com/inward/record.url?scp=0028154947&partnerID=8YFLogxK

M3 - Zeitschriftenaufsätze

VL - 29

SP - 367

EP - 371

JO - Textilveredlung

JF - Textilveredlung

SN - 0040-5310

IS - 12

ER -