Skip to main content

2011 | OriginalPaper | Buchkapitel

15. Sustainability Management Control

verfasst von : Stefan Schaltegger

Erschienen in: Environmental Management Accounting and Supply Chain Management

Verlag: Springer Netherlands

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Sustainability issues create business opportunities and threats. Based on a discussion of drivers to create a business case for sustainability, this chapter argues for a more systematic approach to management than current approaches that in practice involve working with checklists. Given the core logic behind the sustainability balanced scorecard (SBSC) perspectives, a concept for sustainability management control is proposed.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Bhimani A and Soonwalla K (2005) From conformance to performance: the corporate responsibilities continuum Journal of Accounting and Public Policy 24.3 165–174CrossRef Bhimani A and Soonwalla K (2005) From conformance to performance: the corporate responsibilities continuum Journal of Accounting and Public Policy 24.3 165–174CrossRef
Zurück zum Zitat Burke L and Logsdon J M (1996) How corporate social responsibility pays off Long Range Planning 29.4 495–502CrossRef Burke L and Logsdon J M (1996) How corporate social responsibility pays off Long Range Planning 29.4 495–502CrossRef
Zurück zum Zitat Christmann P (2000) Effects of ‘best practices’ of environmental management on cost advantage: the role of complementary assets Academy of Management Journal 43.4 663–680CrossRef Christmann P (2000) Effects of ‘best practices’ of environmental management on cost advantage: the role of complementary assets Academy of Management Journal 43.4 663–680CrossRef
Zurück zum Zitat Doty D, Glick W and Huber G (1993) Fit, equifinality, and organizational effectiveness: a test of two configurational theories Academy of Management Journal 36.6 1196–1250CrossRef Doty D, Glick W and Huber G (1993) Fit, equifinality, and organizational effectiveness: a test of two configurational theories Academy of Management Journal 36.6 1196–1250CrossRef
Zurück zum Zitat Dubielzig F (2009) Sozio-Controlling in Unternehmen: Das Management erfolgsrelevanter sozial-gesellschaftlicher Themen in der Praxis (Social Management Control: The Management of Social Topics in Corporate Practice) Wiesbaden, Gabler Dubielzig F (2009) Sozio-Controlling in Unternehmen: Das Management erfolgsrelevanter sozial-gesellschaftlicher Themen in der Praxis (Social Management Control: The Management of Social Topics in Corporate Practice) Wiesbaden, Gabler
Zurück zum Zitat Esty D and Porter M (1998) Industrial ecology and competitiveness: strategic implications for the firm Journal of Industrial Ecology 2.1 35–43CrossRef Esty D and Porter M (1998) Industrial ecology and competitiveness: strategic implications for the firm Journal of Industrial Ecology 2.1 35–43CrossRef
Zurück zum Zitat Figge F, Hahn T, Wagner M and Schaltegger S (2002) The sustainability balanced scorecard. Linking sustainability management to business strategy Business Strategy and the Environment 11.5 269–284CrossRef Figge F, Hahn T, Wagner M and Schaltegger S (2002) The sustainability balanced scorecard. Linking sustainability management to business strategy Business Strategy and the Environment 11.5 269–284CrossRef
Zurück zum Zitat Fischer T, Huber R and Sawczyn A (2010) Nachhaltige Unternehmensführung als Herausforderung für das Controlling (Sustainable management of companies as challenge for management control) Controlling-Zeitschrift für erfolgsorientierte Unternehmenssteuerung 22.4/5 222–230 Fischer T, Huber R and Sawczyn A (2010) Nachhaltige Unternehmensführung als Herausforderung für das Controlling (Sustainable management of companies as challenge for management control) Controlling-Zeitschrift für erfolgsorientierte Unternehmenssteuerung 22.4/5 222–230
Zurück zum Zitat Freeman E (1984) Strategic Management: A Stakeholder Approach Marshfield, Pitman Publ. Freeman E (1984) Strategic Management: A Stakeholder Approach Marshfield, Pitman Publ.
Zurück zum Zitat Frooman J (1999) Stakeholder influence strategies Academy of Management Review 24.2 191–205 Frooman J (1999) Stakeholder influence strategies Academy of Management Review 24.2 191–205
Zurück zum Zitat Gresov C and Drazin R (1997) Equifinality: functional equivalence in organization design Academy of Management Review 22.2 403–428 Gresov C and Drazin R (1997) Equifinality: functional equivalence in organization design Academy of Management Review 22.2 403–428
Zurück zum Zitat Griffin J and Mahon J (1997) The corporate social performance and corporate financial performance debate: twenty five years of incomparable research Business & Society 36.1 5–31CrossRef Griffin J and Mahon J (1997) The corporate social performance and corporate financial performance debate: twenty five years of incomparable research Business & Society 36.1 5–31CrossRef
Zurück zum Zitat Günther E (1996) Ökologieorientiertes Controlling. Konzeption eines Systems zur ökologieorientierten Steuerung und empirischen Validierung (Ecologically Oriented Management Control. Concept of a System to Pilot and Empirical Validation) München, Vahlen Günther E (1996) Ökologieorientiertes Controlling. Konzeption eines Systems zur ökologieorientierten Steuerung und empirischen Validierung (Ecologically Oriented Management Control. Concept of a System to Pilot and Empirical Validation) München, Vahlen
Zurück zum Zitat Hallay H and Pfriem R (1992) Öko-Controlling: Umweltschutz in mittelständischen Unternehmen (Eco-control: Environmental Protection in SMEs) Frankfurt, Campus Hallay H and Pfriem R (1992) Öko-Controlling: Umweltschutz in mittelständischen Unternehmen (Eco-control: Environmental Protection in SMEs) Frankfurt, Campus
Zurück zum Zitat Hemphill TA (1997) Legislating corporate social responsibility Business Horizons 40.2 53–58CrossRef Hemphill TA (1997) Legislating corporate social responsibility Business Horizons 40.2 53–58CrossRef
Zurück zum Zitat Holme R and Watts O (2000) Corporate Social Responsibility: Making Good Business Sense Geneva, WBSCD Holme R and Watts O (2000) Corporate Social Responsibility: Making Good Business Sense Geneva, WBSCD
Zurück zum Zitat Horváth P (2009) Controlling (Management Control) (11th edition) Munich, Vahlen Horváth P (2009) Controlling (Management Control) (11th edition) Munich, Vahlen
Zurück zum Zitat Horváth P and Partner (editors) (2001) Balanced Scorecard umsetzen (Implementing the Balanced Scorecard) Stuttgart, Schaeffer-Poeschel Horváth P and Partner (editors) (2001) Balanced Scorecard umsetzen (Implementing the Balanced Scorecard) Stuttgart, Schaeffer-Poeschel
Zurück zum Zitat Jasch C (2009) Environmental and Material Flow Cost Accounting Dordrecht, Springer Jasch C (2009) Environmental and Material Flow Cost Accounting Dordrecht, Springer
Zurück zum Zitat Jennings D and Seaman S (1994) High and Low Levels of Organizational Adaptation: An Empirical Analysis of Strategy, Structure, and Performance Strategic Management Journal 15.6 459–475CrossRef Jennings D and Seaman S (1994) High and Low Levels of Organizational Adaptation: An Empirical Analysis of Strategy, Structure, and Performance Strategic Management Journal 15.6 459–475CrossRef
Zurück zum Zitat Johnson H and Kaplan R (1997) Relevance Lost: The Rise and Fall of Management Accounting Boston, Harvard Business Press Johnson H and Kaplan R (1997) Relevance Lost: The Rise and Fall of Management Accounting Boston, Harvard Business Press
Zurück zum Zitat Kaplan R and Norton D (1992) The balanced scorecard – measures that drive performance Harvard Business Review 70.1 71–79 Kaplan R and Norton D (1992) The balanced scorecard – measures that drive performance Harvard Business Review 70.1 71–79
Zurück zum Zitat Kaplan RS and Norton DP (1996) The Balanced Scorecard: Translating Strategy into Action Boston, Harvard Business School Press Kaplan RS and Norton DP (1996) The Balanced Scorecard: Translating Strategy into Action Boston, Harvard Business School Press
Zurück zum Zitat Kaplan RS and Norton DP (1997) Why does business need a balanced scorecard? journal of Cost Management (May/June): 5–10 Kaplan RS and Norton DP (1997) Why does business need a balanced scorecard? journal of Cost Management (May/June): 5–10
Zurück zum Zitat Kaplan R and Norton D (2000) Having trouble with your strategy? Then map it Harvard Business Review 78.5 167–176 Kaplan R and Norton D (2000) Having trouble with your strategy? Then map it Harvard Business Review 78.5 167–176
Zurück zum Zitat Kaplan R and Norton D (2001) The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment Boston, Harvard Business Press Kaplan R and Norton D (2001) The Strategy-focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment Boston, Harvard Business Press
Zurück zum Zitat Lankoski L (2000) Determinants of Environmental Profit Helsinki, Helsinki University of Technology Lankoski L (2000) Determinants of Environmental Profit Helsinki, Helsinki University of Technology
Zurück zum Zitat Lankoski L (2006) Environmental and economic performance: the basic links in Schaltegger S and Wagner M Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success Sheffield, Greenleaf 32–46 Lankoski L (2006) Environmental and economic performance: the basic links in Schaltegger S and Wagner M Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success Sheffield, Greenleaf 32–46
Zurück zum Zitat Massey J (2001) Managing organizational legitimacy: communication strategies for organizations Journal of Business Communication 38.2 153–183CrossRef Massey J (2001) Managing organizational legitimacy: communication strategies for organizations Journal of Business Communication 38.2 153–183CrossRef
Zurück zum Zitat Olve N, Roy J and Wetter M (1999) Performance Drivers Chichester, Wiley Olve N, Roy J and Wetter M (1999) Performance Drivers Chichester, Wiley
Zurück zum Zitat Porter ME and van der Linde C (1995a) Toward a new conception of the environment-competitiveness relationship Journal of Economic Perspectives 9.4 97–118 Porter ME and van der Linde C (1995a) Toward a new conception of the environment-competitiveness relationship Journal of Economic Perspectives 9.4 97–118
Zurück zum Zitat Porter ME and van der Linde C (1995b) Green and competitive: ending the stalemate Harvard Business Review 73.5 120–133 Porter ME and van der Linde C (1995b) Green and competitive: ending the stalemate Harvard Business Review 73.5 120–133
Zurück zum Zitat Schaltegger S (2004) Sustainability balanced scorecard: Unternehmerische Steuerung von Nachhaltigkeitsaspekten (The Sustainability balanced scorecard: piloting sustainability issues of companies) Controlling 8.9 511–516 Schaltegger S (2004) Sustainability balanced scorecard: Unternehmerische Steuerung von Nachhaltigkeitsaspekten (The Sustainability balanced scorecard: piloting sustainability issues of companies) Controlling 8.9 511–516
Zurück zum Zitat Schaltegger S (2010) Nachhaltigkeitscontrolling (Sustainability control) Controlling 4 511–516 Schaltegger S (2010) Nachhaltigkeitscontrolling (Sustainability control) Controlling 4 511–516
Zurück zum Zitat Schaltegger S, Bennett M, Burritt RL and Jasch C (editors) (2008) Environmental Accounting for Cleaner Production Dordrecht, Springer Schaltegger S, Bennett M, Burritt RL and Jasch C (editors) (2008) Environmental Accounting for Cleaner Production Dordrecht, Springer
Zurück zum Zitat Schaltegger S and Burritt R (2000) Contemporary Environmental Accounting Sheffield, Greenleaf Schaltegger S and Burritt R (2000) Contemporary Environmental Accounting Sheffield, Greenleaf
Zurück zum Zitat Schaltegger S and Burritt RL (2010) Sustainability accounting for companies: catchphrase or decision support for business leaders? Journal of World Business 45.4 375–384. DOI: 10.1016/j.jwb.2009.08.002 Schaltegger S and Burritt RL (2010) Sustainability accounting for companies: catchphrase or decision support for business leaders? Journal of World Business 45.4 375–384. DOI: 10.1016/j.jwb.2009.08.002
Zurück zum Zitat Schaltegger S, Burritt R and Petersen H (2003) An Introduction to Corporate Environmental Management: Striving for Sustainability Sheffield, Greenleaf Schaltegger S, Burritt R and Petersen H (2003) An Introduction to Corporate Environmental Management: Striving for Sustainability Sheffield, Greenleaf
Zurück zum Zitat Schaltegger S and Dyllick T (editors) (2002) Nachhaltig managen mit der Balanced Scorecard (To Manage Sustainably with the Balanced Scorecard) Wiesbaden, Gabler Schaltegger S and Dyllick T (editors) (2002) Nachhaltig managen mit der Balanced Scorecard (To Manage Sustainably with the Balanced Scorecard) Wiesbaden, Gabler
Zurück zum Zitat Schaltegger S and Sturm A (1995) Eco-efficiency Through Eco-control Zürich, VDF Schaltegger S and Sturm A (1995) Eco-efficiency Through Eco-control Zürich, VDF
Zurück zum Zitat Schaltegger S and Synnestvedt T (2002) The link between “green” and economic success: environmental management as the crucial trigger between environmental and economic performance Journal of Environmental Management 65.4 339–346 Schaltegger S and Synnestvedt T (2002) The link between “green” and economic success: environmental management as the crucial trigger between environmental and economic performance Journal of Environmental Management 65.4 339–346
Zurück zum Zitat Schaltegger S and Wagner M (2006) Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success Sheffield, Greenleaf Schaltegger S and Wagner M (2006) Managing the Business Case of Sustainability. Sustainability Performance, Competitiveness and Business Success Sheffield, Greenleaf
Zurück zum Zitat Sheldon C (editor) (1997) ISO 14001 and Beyond: Environmental Management Systems in the Real World Sheffield, Greenleaf Sheldon C (editor) (1997) ISO 14001 and Beyond: Environmental Management Systems in the Real World Sheffield, Greenleaf
Zurück zum Zitat Seuring S (2001) Supply Chain Costing München, Vahlen Seuring S (2001) Supply Chain Costing München, Vahlen
Zurück zum Zitat Walsh J, Weber K and Margolis J (2003) Social issues and management: our lost cause found Journal of Management 29.6 859–881 Walsh J, Weber K and Margolis J (2003) Social issues and management: our lost cause found Journal of Management 29.6 859–881
Zurück zum Zitat Weber J and Schäffer U (2000) Balanced Scorecard & Controlling: Implementierung, Nutzen für Manager und Controller: Erfahrungen in deutschen Unternehmen (Balanced Scorecard and Management Control: Implementation, Benefit for Managers and Controllers) Wiesbaden, Schaeffer-Poeschel Weber J and Schäffer U (2000) Balanced Scorecard & Controlling: Implementierung, Nutzen für Manager und Controller: Erfahrungen in deutschen Unternehmen (Balanced Scorecard and Management Control: Implementation, Benefit for Managers and Controllers) Wiesbaden, Schaeffer-Poeschel
Zurück zum Zitat Weber J and Schäffer U (2008) Einführung in das Controlling (Introduction to Management Control) Stuttgart, Schaeffer-Poeschel Weber J and Schäffer U (2008) Einführung in das Controlling (Introduction to Management Control) Stuttgart, Schaeffer-Poeschel
Zurück zum Zitat von Weizsäcker EU, Hargroves K, Smith M, Desha C and Stasinopoulos P (2009) Factor Five: Transforming the Global Economy Through 80% Improvements in Resource Productivity London, Earthscan von Weizsäcker EU, Hargroves K, Smith M, Desha C and Stasinopoulos P (2009) Factor Five: Transforming the Global Economy Through 80% Improvements in Resource Productivity London, Earthscan
Metadaten
Titel
Sustainability Management Control
verfasst von
Stefan Schaltegger
Copyright-Jahr
2011
Verlag
Springer Netherlands
DOI
https://doi.org/10.1007/978-94-007-1390-1_15