The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

To provide valuable support for successful decision-making, managers need a balanced set of financial and nonfinancial measures that represent different requirements, strategic goals, strategies, resources, and capabilities and the causal relationships between these domains. The balanced scorecard is such a measurement system. As an open system the balanced scorecard facilitates the consideration of sustainability issues. But enhanced balanced scorecards require a new type of data. This is where eco-efficiency analysis comes into play. This article discusses the relationship between so-called sustainability balanced scorecards and eco-efficiency analysis. Eco-efficiency analysis not only provides a data source for sustainability balanced scorecards; in the perspective of environmental information systems it also serves as a link between the balanced scorecard and corporate environmental accounting systems so that eco-efficiency as a component of an environmental information system becomes an adapter with two interfaces, which are characterized in this article. The main focus is on the principle of cause and effect, its different forms, and the implications for the design of appropriate information system components.

Original languageEnglish
JournalJournal of Industrial Ecology
Volume9
Issue number4
Pages (from-to)73-83
Number of pages11
ISSN1088-1980
DOIs
Publication statusPublished - 09.2005

Recently viewed

Publications

  1. Leitfaden für das Personalcontrolling kleiner und mittelständischer Unternehmen
  2. Efficacy of a Self-Help Web-Based Recovery Training in Improving Sleep in Workers
  3. Bidirectional effects between organizational sustainability disclosure and risk
  4. Professionalisierung des Lehrerberufs - Herausforderungen und Entwicklungschancen
  5. Einführung: Über die Schwierigkeit, Kindern mit Aufmerksamkeitsproblemen zu helfen
  6. Probleme bei der Suche nach "unternehmerischen" Kultur- und Geisteswissenschaftlern
  7. Fenton process on single and mixture components of phenothiazine pharmaceuticals
  8. Tree diversity and mycorrhizal type co-determine multitrophic ecosystem functions
  9. The role of social identity in institutional work for sociotechnical transitions
  10. Harmonising biodiversity conservation and food security in southwestern Ethiopia
  11. Food poverty as a barrier for a healthy and climate-friendly nutrition in Austria
  12. Schalenwild breitet Gefäßpflanzen in der mitteleuropäischen Kulturlandschaft aus
  13. Rote Liste der Pflanzengesellschaften Deutschlands mit Anmerkungen zur Gefährdung
  14. The Principles of Public International Law and their Influence on Space Contracts
  15. Artikel 35 EUV [Abgestimmtes Verhalten auf diplomatischer und konsularischer Ebene]
  16. RoBaTaS - Rollstuhlbasketball vermitteln und Talente in der Schule spielend finden
  17. Gesamtkonzept zum Umgang mit Elektro(alt)geräten – Vorbereitung zur Wiederverwendung
  18. Stakeholder expectations on sustainability performance measurement and assessment
  19. Life expectancy, family constellation and stress in giant mole-rats (Fukomys mechowii)
  20. Responses of herbivory and pollinators to grassland management and plant diversity
  21. Commentary: Towards a Reconciliation of the Theory-Pluralism in Strategic Management
  22. Berichterstattung im Lichte der Herausforderungen unternehmerischer Nachhaltigkeit
  23. Impact of Germany's recent space policy and progress towards a national legislation
  24. Zeitforschung ist Nachhaltigkeitsforschung - Zeitpolitik ist Nachhaltigkeitspolitik