Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis

Transkript

1 Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis Andreas Möller umweltinformatik.uni-lueneburg.de Stefan Schaltegger 1

2 Strategic Management Stakeholder Stakeholder Stakeholder Different Stakeholders Strategic Goal Strategic Goal Different Objectives Different Strategies Resource / Capability Resource / Capability Resource / Capability Different financial resources, physical assets, human resources, reputation 2

3 Example Cause-and-Effect-Chains Stakeholder Stakeholder Stakeholder Strategic Goal Strategic Goal How to achieve requirements and objectives? How to account for indirect impacts? How to represent cause-and-effect chains? Advanced Training Environmental Management 3

4 Spheres of Influence and Perspectives Financial Perspective Measures the ultimate results that the business provides to its shareholders Customer Perspective Focuses on customer needs and satisfaction as well as market share Internal Perspective Focuses attention on the performance of the key internal processes that drive the business Organization Learning Directs attention to the basis of all future success The organization s people and infrastructure (Source: Kaplan and Norton 1996) 4

5 Spheres of Influence, Perspectives, Cause and Effect Financial Perspective Measures the ultimate results that the business provides to its shareholders Return on Capital Employed Customer Perspective Focuses on customer needs Customer and Loyalty satisfaction as well as market share Accuracy Internal Perspective Focuses attention on the performance of the key internal processes that drive the business Production Throughput Process Quality Organization Learning Directs attention to the basis of all future success The organization s people Specialized and infrastructure Knowledge 5

6 Perspectives, Cause and Effect Chains, Performance Indicators ( Maps) Indicators? Financial Perspective Measures the ultimate results that the business provides to its shareholders Return on Capital Employed Internal Perspective Focuses attention on the performance of the key internal processes that drive the business Indicators? Production Throughput Process Quality Customer Perspective Focuses on customer needs Customer and Loyalty satisfaction as well as market share Accuracy Organization Learning Directs attention to the basis of all future success The organization s people Specialized and infrastructure Knowledge Indicators? Indicators? Indicators? 6

7 Financial Perspective Indicator #1.1 Indicator #1.2 Balanced Scorecard (BSC) Customer Perspective Indicator #2.1 Indicator #2.2 Vision and Internal Perspective Indicator #3.1 Indicator #3.2 7 (Source: Kaplan and Norton 1996) Organization Learning Indicator #4.1 Indicator #4.2

8 Options / Enhancements Sustainability Balanced Scorecard (SBSC) Conventional Balanced Scorecard, new indicators in several perspectives New perspective (Non-Market Perspective), new indicators New Environmental Balanced Scorecard as a sub-system of the corporate BSC, new perspectives, new indicators Non-Market-Perspective Nicht-Markt Perspektive Financial Finanziell 8 Customer Kunde Vision Vision und Strategie and Internal Interne Prozesse Processes Organization L. Lernen und Entwicklung

9 Non-Market-Perspective Nicht-Markt Perspektive Financial Finanziell Vision Vision und Strategie and SBSC and Eco-Efficiency 9 Customer Kunde Internal Interne Prozesse Processes Organization L. Lernen und Entwicklung Decision Positive Effects Negative Impacts Economic Value Creation Process Efficiency Environmental Impact Added Process Quality

10 Spheres of Influence Non-Market-Perspective Nicht-Markt Perspektive Financial Finanziell Environmental Management System Environmental Customer Kunde Information System Vision Vision und Strategie and Internal Interne Prozesse Processes Employee Suggestion System Organization L. Lernen und Entwicklung Production Process (Method of Production) Production Planning & Scheduling Process Engineering & Control Positive Effects Economic Value Creation Decision Negative Impacts Advanced Training & Education How can we affect this Relationship? Environmental Impact Added 10

11 Non-Market-Perspective Nicht-Markt Perspektive Financial Finanziell Material Cost Vision Vision und Strategie and 11 Implications Customer Kunde Internal Interne Prozesse Processes Process Efficiency Organization L. Lernen und Entwicklung Positive Effects Economic Value Creation Decision Negative Impacts Environmental Impact Added Innovative Products, Product Quality Climate Change

12 Modeling Process Eco-Efficiency Analysis Goals in different perspectives Material and Energy Flow Models Derived Indicators Input Output Appropriate Eco- Efficiency Indicators Eco-Efficiency Analysis 12

13 Data Flow Eco-Efficiency Analysis Corporate Information Systems Sustainability Balanced Scorecard Tool Environmental Information System / Eco-Efficiency Tool 13

14 Conclusions Principle of cause and effect: Level: Sustainability Goals, indicators, and tasks Balanced Scorecard Level: Eco-Efficiency Economic value creation, Analysis Environmental impact Level: Corporate Material Flow Material and Energy Flows Analysis 14