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| Tekijä: | Möller, A. Schaltegger, S. |
| Otsikko: | The sustainability balanced scorecard as a framework for eco-efficiency analysis |
| Lehti: | Journal of industrial ecology
2005 : FALL, VOL. 9:4, p. 73-83 |
| Asiasana: | industries ecology efficiency sustainable development balanced scorecard strategic management decision making |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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