Die Vision einer nachhaltigen Entwicklung (sustainable development) gewann durch die UNCED-Konferenz in Rio de Janeiro vor zehn Jahren für die Wirtschaft maßgeblich an Bedeutung. Unter nachhaltiger Entwicklung wird eine Entwicklung verstanden, die die Bedürfnisse der Menschen in der Gegenwart...

In diesem Kapitel wird dargestellt, wie die Sustainability Scorecard (SBSC) auf der Grundlage [...] der Balanced Scorecard für ein wertorientiertes Nachhaltigkeitsmanagement entwickelt und eingesetzt werden kann. Dies soll in drei Schritten geschehen. Zunächst werden der wertorientierte Ansatz...

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...

Interest has emerged in the idea of promoting the development of environmental management accounting systems within organisations. Various environmental management accounting frameworks and tools for analysis habe been proposed and some evidence has been gathered about current practice. This...

Das "European Business Environment Barometer 2000 - Deutsche Befragung" ist eine repräsentative Befragung von Industrieunternehmen mit mehr als 50 Mitarbeitern in der Bundesrepublik Deutschland zum aktuellen Stand des Umweltmanagements in der Praxis. Ziel der Befragung ist die Erhebung des...

Reporting and external corporate communications play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources...

Environmental Management Accounting (EMA) remains a relatively new decision-making initiative at the corporate level. This is particulary true when it comes to its adoption by small and medium-sized enterprises in developing and newly industrialised countries. This paper elaborates upon the...

Sustainability performance management is a newly emerging term in the debate about business and corporate social responsibility. It aims at addressing the social, environmental and economic (performance) aspects of corporate management in general, and of corporate sustainability management in...