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Author:Möller, A.
Schaltegger, S.
Title:The sustainability balanced scorecard as a framework for eco-efficiency analysis
Journal:Journal of industrial ecology
2005 : FALL, VOL. 9:4, p. 73-83
Index terms:industries
ecology
efficiency
sustainable development
balanced scorecard
strategic management
decision making
Language:eng
Abstract:Managers need a balanced set of financial and non-financial measures for successful decision-making. The balanced scorecard (as: BS./BSs.) is a measurement system, facilitating consideration of sustainability issues. However, enhanced BSs. require a new type of data. This is where eco-efficiency (as: e/e) analysis plays its role. This article discusses the relationship btw. so-called sustainability BSs. and e/e analysis, mainly focusing on the principle of cause and effect, its different forms, and the implications for the design of appropriate information system (IS) components.
SCIMA record nr: 265843
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