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Sustainability balanced scorecard as a framework for eco
Sustainability Balanced Scorecard as a Framework for Eco-Efficiency Analysis Andreas Möller [email protected] umweltinformatik.uni-lueneburg.de Stefan Schaltegger schaltegger@uni-lueneburgde www.uni-lueneburg.de/csm Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 1 Strategic Management Stakeholder Stakeholder Strategic Goal Strategic Goal Strategy Resource / Capability Stakeholder Resource / Capability Strategy Resource / Capability Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 2 Different Stakeholders Different Objectives Different Strategies Different financial resources, physical assets , human resources, reputation Example Cause-and-Effect-Chains Stakeholder Stakeholder Strategic Goal Stakeholder Strategic Goal How to achieve requirements and objectives? How to account for indirect impacts? Strategy Strategy How to represent cause-and-effect chains? Advanced Training Environmental Management Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 3 Spheres of Influence and Perspectives Financial Perspective Customer Perspective Measures the ultimate results that the business provides to its shareholders Focuses on customer needs and satisfaction as well as market share Internal Perspective Organization Learning Focuses attention on the performance of the key internal processes that drive the business Directs attention to the basis of all future success – The organization’s people and infrastructure (Source: Kaplan and Norton 1996) Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 4 Spheres of Influence, Perspectives, Cause and Effect Financial Perspective Customer Perspective Measures the ultimate Return that on Capital Employed results the business provides to its shareholders Focuses on customer Customer needs andLoyalty satisfaction as well as market share Internal Perspective Organization Learning Focuses attention on the performance ofProduction the key Throughput internal processes that drive the business Directs attention to the basis of all future success – The organization’s people Specialized and infrastructure Process Quality Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 5 Accuracy Knowledge Perspectives, Cause and Effect Chains, Performance Indicators (Strategy Maps) Financial Perspective Measures the ultimate Return that on Capital Employed results the business provides to its Indicators? shareholders Focuses on customer Customer needs andLoyalty satisfaction as well as market share Accuracy Indicators? Internal Perspective Organization Learning Focuses attention on the performance ofProduction the key Throughput internal processes that drive the business Directs attention to the basis of all future success – The organization’s people Specialized and infrastructure Indicators? Process Quality Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 6 Indicators? Customer Perspective Knowledge Indicators? Balanced Scorecard (BSC) Financial Perspective Indicator #1.1 Indicator #1.2 … Customer Perspective Indicator #2.1 Indicator #2.2 … Vision and Strategy Organization Learning (Source: Kaplan and Norton 1996) Indicator #4.1 Indicator #4.2 … Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 7 Internal Perspective Indicator #3.1 Indicator #3.2 … Options / Enhancements Sustainability Balanced Scorecard (SBSC) Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 8 Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Goals Ziele Tasks Maßnahmen Vorgaben Targets Goals Ziele Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Lernen und Entwicklung Organization L. Goals Ziele Tasks Maßnahmen Vorgaben Targets Vision Vision und and Strategie Strategy Kennzahlen Indicators Vorgaben Targets Tasks Maßnahmen Interne Prozesse Internal Processes Kennzahlen Indicators New Environmental Balanced Scorecard as a sub-system of the corporate BSC, new perspectives, new indicators Finanziell Financial Kunde Customer Ziele Goals • New perspective (Non-Market Perspective), new indicators Nicht-Markt Perspektive Non-Market-Perspective Kennzahlen Indicators • Conventional Balanced Scorecard, new indicators in several perspectives Ziele Goals • SBSC and Eco-Efficiency Decision Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Finanziell Financial Goals Ziele Tasks Maßnahmen Tasks Maßnahmen Vorgaben Targets Vision Vision und and Strategie Strategy Goals Ziele Tasks Maßnahmen Vorgaben Targets Interne Prozesse Internal Processes Kennzahlen Indicators Ziele Goals Kunde Customer Kennzahlen Indicators Vorgaben Targets Kennzahlen Indicators Ziele Goals Nicht-Markt Perspektive Non-Market-Perspective Positive Effects Negative Impacts Economic Value Creation Environmental Impact Added Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Goals Ziele Lernen und Entwicklung Organization L. Process Efficiency Process Quality Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 9 Spheres of Influence Tasks Maßnahmen Vorgaben Targets Process Engineering Positive Effects & Control Vision Vision und and Strategie Strategy Employee Suggestion System Ziele Goals Production Planning & Scheduling Interne Prozesse Internal Processes Goals Ziele Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Environmental Kunde Customer Information System Decision Production Process (Method of Production) Kennzahlen Indicators Tasks Maßnahmen Vorgaben Targets Goals Ziele Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Ziele Goals Environmental Management System Finanziell Financial Kennzahlen Indicators Nicht-Markt Perspektive Non-Market-Perspective Negative Impacts Tasks Maßnahmen Vorgaben Targets Advanced Training & Education Kennzahlen Indicators Goals Ziele Lernen und Entwicklung Organization L. Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 10 Economic Value Creation Environmental Impact Added How can we affect this Relationship? Implications Decision Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Finanziell Financial Goals Ziele Tasks Maßnahmen Tasks Maßnahmen Vorgaben Targets Vision Vision und and Strategie Strategy Goals Ziele Tasks Maßnahmen Vorgaben Targets Interne Prozesse Internal Processes Kennzahlen Indicators Ziele Goals Kunde Customer Material Cost Kennzahlen Indicators Vorgaben Targets Kennzahlen Indicators Ziele Goals Nicht-Markt Perspektive Non-Market-Perspective Process Efficiency Positive Effects Negative Impacts Economic Value Creation Environmental Impact Added Innovative Products, Product Quality Tasks Maßnahmen Vorgaben Targets Kennzahlen Indicators Goals Ziele Lernen und Entwicklung Organization L. Climate Change Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 11 Modeling Process Eco-Efficiency Analysis Goals in different perspectives Material and Energy Flow Models Derived Indicators Appropriate EcoEfficiency Indicators Input Output Eco-Efficiency Analysis Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 12 Data Flow Eco-Efficiency Analysis Corporate Information Systems Sustainability Balanced Scorecard Tool Environmental Information System / Eco-Efficiency Tool Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 13 Conclusions Principle of cause and effect: • Level: Goals, indicators, and tasks Sustainability Balanced Scorecard • Level: Economic value creation, Environmental impact Eco-Efficiency Analysis • Level: Material and Energy Flows Corporate Material Flow Analysis Eco-Efficiency for Sustainability - Quantified Methods for Decision Making 14
