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

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The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis. / Möller, Andreas; Schaltegger, Stefan.

In: Journal of Industrial Ecology, Vol. 9, No. 4, 09.2005, p. 73-83.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@article{3330ad69c45e4740b3f9162013030ba9,
title = "The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis",
abstract = "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.",
keywords = "Sustainability sciences, Management & Economics, Umweltbezogenes Management , Balanced Scorecard , Nachhaltigkeit , strategic management, strategy maps, Sustainability sciences, Communication, Umweltbezogenes Management , Balanced Scorecard , Nachhaltigkeit , sustainablity indicators, Ecosystems Research, Eco-efficiency, enviromental information systems, industrial ecology",
author = "Andreas M{\"o}ller and Stefan Schaltegger",
note = "Literaturverz. S. 82 - 83",
year = "2005",
month = sep,
doi = "10.1162/108819805775247927",
language = "English",
volume = "9",
pages = "73--83",
journal = "Journal of Industrial Ecology",
issn = "1088-1980",
publisher = "Wiley-Blackwell Publishing, Inc.",
number = "4",

}

RIS

TY - JOUR

T1 - The Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis

AU - Möller, Andreas

AU - Schaltegger, Stefan

N1 - Literaturverz. S. 82 - 83

PY - 2005/9

Y1 - 2005/9

N2 - 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.

AB - 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.

KW - Sustainability sciences, Management & Economics

KW - Umweltbezogenes Management

KW - Balanced Scorecard

KW - Nachhaltigkeit

KW - strategic management

KW - strategy maps

KW - Sustainability sciences, Communication

KW - Umweltbezogenes Management

KW - Balanced Scorecard

KW - Nachhaltigkeit

KW - sustainablity indicators

KW - Ecosystems Research

KW - Eco-efficiency

KW - enviromental information systems

KW - industrial ecology

UR - http://www.scopus.com/inward/record.url?scp=33750618394&partnerID=8YFLogxK

U2 - 10.1162/108819805775247927

DO - 10.1162/108819805775247927

M3 - Journal articles

VL - 9

SP - 73

EP - 83

JO - Journal of Industrial Ecology

JF - Journal of Industrial Ecology

SN - 1088-1980

IS - 4

ER -