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

Frank Figge; Tobias Hahn; Stefan Schaltegger; Marcus Wagner

doi:10.1007/978-94-010-0197-7_2

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

Frank Figge
, Tobias Hahn
, Stefan Schaltegger
, Marcus Wagner

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung

Abstract

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 in can be linked with corporate environmental strategy...

Originalsprache	Englisch
Titel	Environmental management accounting : Purpose and Progress
Redakteure/-innen	Martin Bennett, Pall M. Rikhardsson, Stefan Schaltegger
Seitenumfang	24
Erscheinungsort	Dordrecht
Herausgeber (Verlag)	Kluwer Academic Publishers
Erscheinungsdatum	2003
Seiten	17-40
ISBN (Print)	978-1-4020-1366-9
ISBN (elektronisch)	978-94-010-0197-7
DOIs	https://doi.org/10.1007/978-94-010-0197-7_2
Publikationsstatus	Erschienen - 2003
Veranstaltung	5th Annual Conference of the Environmental Management Accounting Network - 2002: Environmental Management Accounting and Developments in Europe - Cheltenham, Großbritannien / Vereinigtes Königreich Dauer: 15.01.2002 → 12.03.2002 Konferenznummer: 5 http://eman-eu.org/conferences/

Bibliographische Notiz

Literaturangaben

UN SDGs

Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

SDG 9 – Industrie, Innovation und Infrastruktur
SDG 13 – Klimaschutzmaßnahmen

Fachgebiete und Schlagwörter

Wirtschaftswissenschaften für Nachhaltigkeit
Umweltbezogenes Management
Management Accounting
Nachhaltige Entwicklung

Zugriff auf Dokument

10.1007/978-94-010-0197-7_2

BSC: Sustainability Balanced Scorecard
Schaltegger, S. (Wissenschaftliche Projektleiter*in), Wagner, M. (Projektmitarbeiter*in), Hahn, T. (Projektmitarbeiter*in) & Figge, F. (Projektmitarbeiter*in)
01.10.00 → 31.12.02
Projekt: Forschung

Dieses zitieren

Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2003). The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. in M. Bennett, P. M. Rikhardsson, & S. Schaltegger (Hrsg.), Environmental management accounting: Purpose and Progress (S. 17-40). (Eco-Efficiency in Industry and Science; Band 12). Kluwer Academic Publishers. https://doi.org/10.1007/978-94-010-0197-7_2

Figge, Frank ; Hahn, Tobias ; Schaltegger, Stefan et al. / The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. Environmental management accounting: Purpose and Progress. Hrsg. / Martin Bennett ; Pall M. Rikhardsson ; Stefan Schaltegger. Dordrecht : Kluwer Academic Publishers, 2003. S. 17-40 (Eco-Efficiency in Industry and Science).

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abstract = "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.",

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author = "Frank Figge and Tobias Hahn and Stefan Schaltegger and Marcus Wagner",

note = "Literaturangaben; 5th Annual Conference of the Environmental Management Accounting Network - 2002 : Environmental Management Accounting and Developments in Europe, 5th Annual Conference of EMAN-Europe - 2002 ; Conference date: 15-01-2002 Through 12-03-2002",

year = "2003",

doi = "10.1007/978-94-010-0197-7\_2",

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isbn = "978-1-4020-1366-9",

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publisher = "Kluwer Academic Publishers",

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booktitle = "Environmental management accounting",

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Figge, F, Hahn, T, Schaltegger, S & Wagner, M 2003, The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. in M Bennett, PM Rikhardsson & S Schaltegger (Hrsg.), Environmental management accounting: Purpose and Progress. Eco-Efficiency in Industry and Science, Bd. 12, Kluwer Academic Publishers, Dordrecht, S. 17-40, 5th Annual Conference of the Environmental Management Accounting Network - 2002, Cheltenham, Großbritannien / Vereinigtes Königreich, 15.01.02. https://doi.org/10.1007/978-94-010-0197-7_2

The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. / Figge, Frank; Hahn, Tobias; Schaltegger, Stefan et al.
Environmental management accounting: Purpose and Progress. Hrsg. / Martin Bennett; Pall M. Rikhardsson; Stefan Schaltegger. Dordrecht: Kluwer Academic Publishers, 2003. S. 17-40 (Eco-Efficiency in Industry and Science; Band 12).

Publikation: Beiträge in Sammelwerken › Aufsätze in Konferenzbänden › Forschung

TY - CHAP

T1 - The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management

AU - Figge, Frank

AU - Hahn, Tobias

AU - Schaltegger, Stefan

AU - Wagner, Marcus

N1 - Conference code: 5

PY - 2003

Y1 - 2003

N2 - 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.

AB - 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.

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KW - Umweltbezogenes Management

KW - Management Accounting

KW - Nachhaltige Entwicklung

KW - sustainability management

KW - social aspect

KW - corporate social performance

KW - business unit

KW - Balance Scorecard

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ER -

Figge F, Hahn T, Schaltegger S, Wagner M. The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. in Bennett M, Rikhardsson PM, Schaltegger S, Hrsg., Environmental management accounting: Purpose and Progress. Dordrecht: Kluwer Academic Publishers. 2003. S. 17-40. (Eco-Efficiency in Industry and Science). doi: 10.1007/978-94-010-0197-7_2

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

Abstract

Bibliographische Notiz

UN SDGs

Fachgebiete und Schlagwörter

Zugriff auf Dokument

Fingerprint

Projekte

BSC: Sustainability Balanced Scorecard

Dieses zitieren