The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management

Research output: Contributions to collected editions/worksArticle in conference proceedingsResearch

Authors

As an information management approach, environmental management accounting (EMA) focuses mainly on operational issues such as environmental costs and revenues. Many environmental issues (such as, for example, whether to introduce green products, or when to change the production technology to a more eco-efficient process) can, however, be of far-reaching strategic importance for a company. An important question for the relevance of EMA is therefore how it can be linked with corporate environmental strategy. The Balanced Scorecard has emerged and has been discussed as a modern approach to translate strategy into action and thus to link strategy with the operational level of management activities. This is why the development of a sustainability balanced scorecard is discussed here for profit-oriented companies. The proposed approach has been developed by the Centre for Sustainability Management, Lueneburg, Germany, in a two-year research program in co-operation with partners from the University of St. Gallen, Switzerland, and Insead, Fontainebleau, France, and the approach which is discussed has been tested in practice with six large German and Swiss companies (Schaltegger and Dyllick 2002). After a brief discussion of the different possible forms of a Sustainability Balanced Scorecard, the paper takes a closer look at the process and steps of formulating a Sustainability Balanced Scorecard for a business unit. Before doing so, the Balanced Scorecard and its suitability for sustainability management will be outlined in brief.
Original languageEnglish
Title of host publicationEnvironmental management accounting : Purpose and Progress
EditorsMartin Bennett, Pall M. Rikhardsson, Stefan Schaltegger
Number of pages24
Place of PublicationDordrecht
PublisherKluwer Academic Publishers
Publication date2003
Pages17-40
ISBN (print)978-1-4020-1366-9
ISBN (electronic)978-94-010-0197-7
DOIs
Publication statusPublished - 2003
Event5th Annual Conference of the Environmental Management Accounting Network - 2002: Environmental Management Accounting and Developments in Europe - Cheltenham, United Kingdom
Duration: 15.01.200212.03.2002
Conference number: 5
http://eman-eu.org/conferences/

Recently viewed

Publications

  1. Belowground top-down and aboveground bottom-up effects structure multitrophic community relationships in a biodiverse forest
  2. Systematic learning in water governance: insights from five local adaptive management projects for water quality innovation
  3. The Importance of School Leaders’ Attitudes and Health Literacy to the Implementation of a Health-Promoting Schools Approach
  4. Kommentierung der Art. 13, 16, 47, 48, 49, 51, 52, 53, 54, 55 EUV sowie Art. 237, 238, 239, 240, 241, 242, 243, 353, 354, 355, 356, 357, 358 AEUV
  5. Drittarbeitslohn aus Sonderrechtsbeziehungen zwischen Arbeitnehmern und Dritten im Steuerrecht und Sozialversicherungsrecht
  6. Rezension zu Lehnert, Detlef (Hrsg.): Demokratiekultur in Europa. Politische Repräsentation im 19. und 20. Jahrhundert, Böhlau 2011
  7. Psychological, sociodemographic, and infrastructural factors as determinants of ecological impact caused by mobility behavior
  8. A comparison of ML, WLSMV and Bayesian methods for multilevel structural equation models in small samples: A simulation study
  9. Zur Relevanz von Bestandseffekten und der Fundamentalen Transformation in wiederholten Biodiversitätsschutz-Aussschreibungen
  10. Grammes, Tilmann; Schluß, Henning; Vogler, Hans-Joachim: Staatsbürgerkunde in der DDR: Ein Dokumentenband. Wiesbaden (VS Verlag) 2006
  11. Die coatings influence evaluation and friction model selection in aluminium extrusion by means of visioplasticity technique
  12. Fallstudie eines modellhaften Weiterbildungsprogramms für Journalist_innen: Zertifikatstudium Nachhaltigkeit und Journalismus
  13. Sven Dupre (ed.), Perspective as Practice. Renaissance Cultures of Optics. Turnhout, Belgium: Brepols, 2019, 512 p. ISBN 978-2-503-58107-1
  14. Priming effects induced by glucose and decaying plant residues on SOM decomposition: A three-source 13C/14C partitioning study
  15. Jenseits von Identität und Arbeit. Impulse der Kampagne Lohn für Hausarbeit für eine politische Theorie und Praxis der Sorge
  16. Provenance- and life-history stage-specific responses of the dwarf shrub Calluna vulgaris to elevated vapour pressure deficit