Evaluation Of The Relationship Between The Implementation Of Sustainability Balanced Scorecard Sbsc And The Stock Performance

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Evaluation of the Relationship between the Implementation of Sustainability Balanced Scorecard (SBSC) and the Stock Performance

Author : Christoper Dewangga Pramudita
Publisher : GRIN Verlag
ISBN 13 : 3346074919
Total Pages : 94 pages
Book Rating : 4.3/5 (46 download)

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Book Synopsis Evaluation of the Relationship between the Implementation of Sustainability Balanced Scorecard (SBSC) and the Stock Performance by : Christoper Dewangga Pramudita

Download or read book Evaluation of the Relationship between the Implementation of Sustainability Balanced Scorecard (SBSC) and the Stock Performance written by Christoper Dewangga Pramudita and published by GRIN Verlag. This book was released on 2019-12-02 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Business economics - Controlling, grade: 2,0, University of Applied Sciences Brandenburg, course: Finance Controlling & Accounting, language: English, abstract: In this paper, the goals will be emphasized on how the Balanced Score-card (BSC) can be improved towards a Sustainability Balanced Scorecard (SBSC) and used. Furthermore the correlation between the Implementation of Sustainability Balanced Scorecard (SBSC) and the Stock Performance in Study Case of DAX 30 Companies Performance between 2016 and 2018 would be theoretical evaluated and statistically tested. Nowadays, the term sustainability has become popular among companies to implicate social, economic and environmental pillars to their strategy and management of the company. Today, companies should not only focus on their profits, but they are also forced to concern about other issues such as social, economic and environmental. Unfortunately, many companies still do not know how to implement or measure its outcomes. Therefore, this academic paper might be helpful to assist especially managers to implement the concept of Sustainability Balanced Scorecard (SBSC) as strategic controlling for their long-term success. However, these issues would be a challenge for all managers who in general have role for planning, organizing, leading, and controlling so that they need a tool such as Sustainability Balanced Scorecard which might be supporting them. Moreover, having concern to other issues above and inserting them into the concept of Balanced Scorecard, which is in general consisting of four perspectives, such as finance, customer, internal process, and learning & growth, it might become a challenge because they probably need to spend extra more money for doing that and it might affect to their profit.

Sustainability Performance Evaluation System in Government

Author : Nan Chai
Publisher : Springer Science & Business Media
ISBN 13 : 9048130123
Total Pages : 190 pages
Book Rating : 4.0/5 (481 download)

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Book Synopsis Sustainability Performance Evaluation System in Government by : Nan Chai

Download or read book Sustainability Performance Evaluation System in Government written by Nan Chai and published by Springer Science & Business Media. This book was released on 2009-09-18 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Progressing towards sustainable development raises important challenges to conducting performance evaluations in governments because there are neither generally accepted methods nor specific standards to be met at present. Sustainability Performance Evaluation System in Government, makes a conceptual contribution to public sustainability performance evaluation and develops a set of framework indicators with the help of the strategic and comprehensive approach “Sustainability Balanced Scorecard”. As a conceptual basis for the further research and application, this volume will be of great interest to researchers and practitioners at many levels of environmental / sustainability, public management and strategic control studies. Evaluators will find methodological approaches and applied tools for their work. Decision-makers and managers will find it valuable to manage the social, economic and environmental issues in a balanced and integrated manner. Governments will also find it helpful in assisting them in establishing an evaluation system towards sustainable development.

The Sustainability Balanced Scorecard as a Strategic Controlling Tool

Author : Christoper Dewangga Pramudita
Publisher :
ISBN 13 : 9783346100122
Total Pages : 50 pages
Book Rating : 4.1/5 (1 download)

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Book Synopsis The Sustainability Balanced Scorecard as a Strategic Controlling Tool by : Christoper Dewangga Pramudita

Download or read book The Sustainability Balanced Scorecard as a Strategic Controlling Tool written by Christoper Dewangga Pramudita and published by . This book was released on 2019-11-20 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Akademische Arbeit aus dem Jahr 2019 im Fachbereich BWL - Controlling, Note: 2,3, Fachhochschule Brandenburg, Veranstaltung: Finance Controlling & Accounting, Sprache: Deutsch, Abstract: The following questions are discussed in the paper: Why is it so necessary applied for sustainability of the business nowadays? How can the implementation of SBSC help the company's financial performance? What are the benefits of implementing SBSC? This work might be helpful to assist especially managers to implement the concept of Sustainability Balanced Scorecard (SBSC) as strategic controlling for their long-term success in their sustainability strategy. During the last decade, environmental and social issues, are reflected in market transactions and have become an important issue so that many companies implemented specific environmental and social management systems. However, these systems have rarely been integrated with the general management system of a firm so that it is often not related to the economic success of the firm and the economic contribution of environmental and social management. The topic about Corporate Social Responsibility (CSR) has become familiar nowadays, where companies, especially listed companies, have disclosed their CSR-activities, which involve economic, environmental and social issue, in their annual report or in their sustainability reports to show to the public that they are also concerned about these issues. Furthermore, sustainability has increasingly become an important issue for wellbeing of human life and it is responsibility of many parties such as individuals, corporations, or governments. Nowadays, the term sustainability also has become popular among companies to implicate social, economic and environmental pillars to their strategy and management of the company. Today, companies should not only focus on their profits, but they are also forced to concern about other issues such as social, economic and environmental. Unfortunately, many

Pursuing Sustainability with the Balanced Scorecard

Author : Erik G. Hansen
Publisher :
ISBN 13 : 9783942638203
Total Pages : 0 pages
Book Rating : 4.6/5 (382 download)

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Book Synopsis Pursuing Sustainability with the Balanced Scorecard by : Erik G. Hansen

Download or read book Pursuing Sustainability with the Balanced Scorecard written by Erik G. Hansen and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sustainable Measures

Author : Martin Bennett
Publisher : Routledge
ISBN 13 : 1351282999
Total Pages : 586 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Sustainable Measures by : Martin Bennett

Download or read book Sustainable Measures written by Martin Bennett and published by Routledge. This book was released on 2017-09-08 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:The standardization and comparability of environmental and social performance measuresMeasuring and reporting on sustainable businessEco-points and other means of evaluating product impactsThe implementation of measurement and reportingBest practice in corporate environmental and social reportingNew means of communicating environmental dataEnvironmental performance evaluation in developing countries

Measuring and Controlling Sustainability

Author : Adam Lindgreen
Publisher : Routledge
ISBN 13 : 1315401886
Total Pages : 503 pages
Book Rating : 4.3/5 (154 download)

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Book Synopsis Measuring and Controlling Sustainability by : Adam Lindgreen

Download or read book Measuring and Controlling Sustainability written by Adam Lindgreen and published by Routledge. This book was released on 2018-09-03 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field. Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics. This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.

Expertise and Decision Support

Author : F. Bolger
Publisher : Springer Science & Business Media
ISBN 13 : 0585342903
Total Pages : 279 pages
Book Rating : 4.5/5 (853 download)

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Book Synopsis Expertise and Decision Support by : F. Bolger

Download or read book Expertise and Decision Support written by F. Bolger and published by Springer Science & Business Media. This book was released on 2007-08-19 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together a range of contributors from Europe and North America. All contributions were especially commissioned with a view to e- cidating a major multidisciplinary topic that is of concern to both academics and practitioners. The focus of the book is on expert judgment and its interaction with decision support systems. In the first part, the nature of expertise is discussed and characteristics of expert judges are described. Issues concemed with the eval- tion of judgment in the psychological laboratory are assessed and contrasted with studies of expert judgment in ecologically valid contexts. In addition, issues concerned with eliciting and validating expert knowledge are discussed. Dem- strations of good judgmental performance are linked to situational factors such as feedback cycles, and measurement of coherence and reliability in expert ju- ment is introduced as a baseline determinant of good judgmental performance. Issues concerned with the representation of elicited expert knowledge in kno- edge-based systems are evaluated and methods are described that have been shown to produce improvements in judgmental performance. Behavioral and mathematical ways of combining judgments from multiple experts are compared and contrasted. Finally, the issues developed in the preceding contributions are focused on current controversies in decision support. Expert judgment is utilized as a major input into decision analysis, forecasting with statistical models, and expert s- tems.

Sustainability and company performance

Author : Lujie Chen
Publisher : Linköping University Electronic Press
ISBN 13 : 9176859673
Total Pages : 67 pages
Book Rating : 4.1/5 (768 download)

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Book Synopsis Sustainability and company performance by : Lujie Chen

Download or read book Sustainability and company performance written by Lujie Chen and published by Linköping University Electronic Press. This book was released on 2015-09-03 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation approaches the question of sustainability and its influence on company performance, with special focus on the manufacturing industry. In the contemporary production environment, manufacturing operations must take into account not only profit, but also environmental and social performance, in order to ensure the long-term development of the company. Companies have to decide whether they should allocate resources to environmental and social practices in order to improve their competitive advantage. Consequently, in decision-making processes concerning operations, it is important for companies to understand how to coordinate profit, people, and planet. The objective of this dissertation was to investigate the current situation regarding manufacturers’ sustainable initiatives, and to explore the relationship between these sustainable practices and companies’ performance, including financial performance, operational performance, innovation performance, environmental performance, and social performance. First of all, a structured literature review was conducted to identify sustainable factors considered to be important in the decision making of manufacturing operations. The findings were synthesized into a conceptual model, which was then adopted as the basis for designing the survey instrument used in this dissertation. Drawing on Global Reporting Initiative (GRI) reports, empirical research was performed to explore the relationship between environmental management practices and company performance. Interestingly, the findings showed that many environmental management practices had a strong positive impact on innovation performance. Sustainability disclosures and financial performance were further analyzed using extended data from the GRI reports. The results also showed that several sustainability performance indicators, such as product responsibility, human rights, and society, displayed a significant and positive correlation with return on equity in the sample companies. In order to further explore the research area and to verify these findings, a triangulation approach was adopted and new data were collected via a survey conducted among middle and large sample companies in the Swedish manufacturing industry. The results indicated that the sustainable improvement practices had a positive impact on company performance. Some environmental and social improvement practices had a direct and positive correlation with product and process innovation. Furthermore, findings suggested that better cooperation with suppliers on environmental work could help to strengthen the organizational green capabilities of the focal companies. When considering the company’s general approach to implementing sustainable practices, some interesting findings emerged. There were limited significant differences in sustainable practices when comparing different manufacturing sectors, and different countries and regions. However, the results showed that Swedish manufacturing companies often place higher priority on implementing economic and environmental sustainability practices than on social ones. This dissertation contributes to the literature on manufacturing sustainability. The study expands the understanding of how environmental, social, or economic perspectives as a triple bottom line can influence company performance and to a certain extent the supply chain. Identifying and understanding such relationships gives companies the opportunity to integrate sustainability into their manufacturing operations strategy in order to sustain their manufacturing operations over the long term.

Managing the Business Case for Sustainability

Author : Stefan Schaltegger
Publisher : Routledge
ISBN 13 : 1351280511
Total Pages : 626 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Managing the Business Case for Sustainability by : Stefan Schaltegger

Download or read book Managing the Business Case for Sustainability written by Stefan Schaltegger and published by Routledge. This book was released on 2017-09-08 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: The difficulties in moving towards corporate sustainability raise the question of how environmental and social management can be integrated better with economic business goals. Over the last decade, the relationship between environmental and economic performance, and more recently the interaction between sustainability performance and business competitiveness, have received considerable attention in both theory and practice. However, to date, only partial aspects of the relationship between sustainability performance, competitiveness and economic performance have been studied from a theoretical as well as an empirical perspective. And, to date, no unique relationship has prevailed in empirical studies. A number of explanations have been put forward to explain this, including methodological reasons, such as the lack of statistical data, the low quality of that data, or the fact that such data is often available for short time periods only. Other theoretical explanations have been developed, such as the influence of different corporate strategies or the relatively small influence of environmental or sustainability issues as one factor among many on the economic or financial success of firms. So, how should the business case for sustainability be managed? This is the starting point for this book, which compiles insights on a large number of aspects of the link between sustainability performance, business competitiveness and economic success in an attempt to provide a comprehensive and structured view of this relationship. The book provides an unrivalled body of knowledge on the state of theory and practice in this field and identifies prospective future fields of work. The book includes: conceptual frameworks for the interaction of social, environmental and economic issues in business environments; case studies of companies that have successfully integrated social, environmental and economic issues; analyses of the causal and empirical relationship between environmental and/or social performance, business performance and firm-level competitiveness; concepts and tools useful for improving business value with proactive operational strategies; assessment of the factors influencing operational sustainability strategies and their economic impact; and comparisons of interactions between sustainability performance and firm competitiveness across industry sectors and countries. Managing the Business Case for Sustainability is the definitive work in its field: the most comprehensive book yet published on the theory and practice of managing sustainability performance, competitiveness, environmental, social and economic performance in an integrated way. It will be essential reading for managers, academics, consultants, fund managers, governments and government agencies, NGOs and international bodies who need a broad and comprehensive overview of the business case for sustainability.

Leading the Sustainable Organization

Author : Tim Galpin
Publisher : Routledge
ISBN 13 : 1136468870
Total Pages : 206 pages
Book Rating : 4.1/5 (364 download)

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Book Synopsis Leading the Sustainable Organization by : Tim Galpin

Download or read book Leading the Sustainable Organization written by Tim Galpin and published by Routledge. This book was released on 2012-03-15 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first to combine the much talked about topics of leadership and sustainability, and provides readers with a comprehensive overview and pragmatic approach to leading sustainable organizations. Chapters include discussions, case examples, steps, and useful tools centred on the components of the Leading the Sustainable Organization model. This model provides managers with a pragmatic, end-to-end framework for creating (in the case of new entities) or shifting (in the case of existing firms) their organizations’ workforces to a sustainability focus. Leading the Sustainable Organization is the perfect tool for executives and managers in small, medium, and large companies, and in all industries, to assist with the difficult and confusing topic of leading sustainability efforts. This book will be of great interest to students and academics who want to learn more about corporate sustainability.

Managing the Business Case for Sustainability

Author : Stefan Schaltegger
Publisher : Routledge
ISBN 13 : 1351280503
Total Pages : 809 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Managing the Business Case for Sustainability by : Stefan Schaltegger

Download or read book Managing the Business Case for Sustainability written by Stefan Schaltegger and published by Routledge. This book was released on 2017-09-08 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: The difficulties in moving towards corporate sustainability raise the question of how environmental and social management can be integrated better with economic business goals. Over the last decade, the relationship between environmental and economic performance, and more recently the interaction between sustainability performance and business competitiveness, have received considerable attention in both theory and practice. However, to date, only partial aspects of the relationship between sustainability performance, competitiveness and economic performance have been studied from a theoretical as well as an empirical perspective. And, to date, no unique relationship has prevailed in empirical studies. A number of explanations have been put forward to explain this, including methodological reasons, such as the lack of statistical data, the low quality of that data, or the fact that such data is often available for short time periods only. Other theoretical explanations have been developed, such as the influence of different corporate strategies or the relatively small influence of environmental or sustainability issues as one factor among many on the economic or financial success of firms. So, how should the business case for sustainability be managed? This is the starting point for this book, which compiles insights on a large number of aspects of the link between sustainability performance, business competitiveness and economic success in an attempt to provide a comprehensive and structured view of this relationship. The book provides an unrivalled body of knowledge on the state of theory and practice in this field and identifies prospective future fields of work. The book includes: conceptual frameworks for the interaction of social, environmental and economic issues in business environments; case studies of companies that have successfully integrated social, environmental and economic issues; analyses of the causal and empirical relationship between environmental and/or social performance, business performance and firm-level competitiveness; concepts and tools useful for improving business value with proactive operational strategies; assessment of the factors influencing operational sustainability strategies and their economic impact; and comparisons of interactions between sustainability performance and firm competitiveness across industry sectors and countries. Managing the Business Case for Sustainability is the definitive work in its field: the most comprehensive book yet published on the theory and practice of managing sustainability performance, competitiveness, environmental, social and economic performance in an integrated way. It will be essential reading for managers, academics, consultants, fund managers, governments and government agencies, NGOs and international bodies who need a broad and comprehensive overview of the business case for sustainability.

Sustainability Performance Evaluation System in Government

Author : Nan Chai
Publisher :
ISBN 13 : 9789048130139
Total Pages : 200 pages
Book Rating : 4.1/5 (31 download)

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Book Synopsis Sustainability Performance Evaluation System in Government by : Nan Chai

Download or read book Sustainability Performance Evaluation System in Government written by Nan Chai and published by . This book was released on 2009-09-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Sustainability Accounting and Reporting

Author : Stefan Schaltegger
Publisher : Springer Science & Business Media
ISBN 13 : 1402049749
Total Pages : 704 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation

Author : Marina G Erechtchoukova
Publisher : Springer Science & Business Media
ISBN 13 : 3642320813
Total Pages : 257 pages
Book Rating : 4.6/5 (423 download)

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Book Synopsis Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation by : Marina G Erechtchoukova

Download or read book Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation written by Marina G Erechtchoukova and published by Springer Science & Business Media. This book was released on 2013-03-14 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the most important issues in developing sustainable management strategies and incorporating ecodesigns in production, manufacturing and operations management is the assessment of the sustainability of business operations and organizations’ overall environmental performance. The book presents the results of recent studies on sustainability assessment. It provides a solid reference for researchers in academia and industrial practitioners on the state-of-the-art in sustainability appraisal including the development and application of sustainability indices, quantitative methods, models and frameworks for the evaluation of current and future welfare outcomes, recommendations on data collection and processing for the evaluation of organizations’ environmental performance, and eco-efficiency approaches leading to business process re-engineering.

Sustainable Enterprise Performance

Author : Jean-Louis Leignel
Publisher : John Wiley & Sons
ISBN 13 : 1119618258
Total Pages : 240 pages
Book Rating : 4.1/5 (196 download)

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Book Synopsis Sustainable Enterprise Performance by : Jean-Louis Leignel

Download or read book Sustainable Enterprise Performance written by Jean-Louis Leignel and published by John Wiley & Sons. This book was released on 2019-04-29 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable Enterprise Performance details a method for evaluating an enterprise’s readiness and progress toward sustainable performance through a comprehensive set of qualitative and quantitative indicators. These indicators cover enterprise strategy for meeting both the impact of the enterprise within the framework of corporate social responsibility and the expectations of stakeholders, evolving and monitoring the product and service offerings and business processes. The second half of the book focuses more closely on fundamental determinants of performance, such as digital transformation and artificial intelligence, corporate culture, ethics and compliance, branding and e-reputation and best-practice Lean management, and provides practical measures against which companies may assess the maturity of their sustainable performance.

Sustainability Balanced Scorecard

Author : Tanja Röhrig
Publisher : GRIN Verlag
ISBN 13 : 3656461155
Total Pages : 37 pages
Book Rating : 4.6/5 (564 download)

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Book Synopsis Sustainability Balanced Scorecard by : Tanja Röhrig

Download or read book Sustainability Balanced Scorecard written by Tanja Röhrig and published by GRIN Verlag. This book was released on 2013-07-16 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, Fachhochschule Trier - Hochschule für Wirtschaft, Technik und Gestaltung, Sprache: Deutsch, Abstract: Erklärtes Oberziel aller unternehmerischen Handlungen ist die langfristige Gewinn- und Substanzsicherung. In dieser allgemeinen Form kann sich das Ziel eines Unternehmens auf einen breiten Konsens stützen. Sobald dieser Vorsatz kon-kretisiert wird, treten Konflikte zutage, die sich vor allem auf die Fragen beziehen, welche Werte für wen und auf welche Weise geschaffen werden sollen. Die Zukunft wird den Unternehmen gehören, welche sich nicht von bisherigen Erfolgen treiben lassen, sondern frühzeitig Veränderungen erkennen und ihre Unternehmensentwicklung dahingehend aktiv gestalten. Vor diesem Hintergrund gewinnt das Leitbild der »nachhaltigen Entwicklung« (sustainable development) zunehmend an Bedeutung. Im Nachhaltigkeitskonzept geht es darum, einen integrativen Ansatz zu finden, der ökonomische, ökologische und soziale Aspekte gleichermaßen in unternehmerischen Handlungen und Entscheidungen berücksichtigt. Diesem Anspruch werden jedoch die wenigsten Unternehmen gerecht. Vielfach werden ökologische und soziale Fragen isoliert und parallel zum Kerngeschäft in separaten Abteilungen und Gremien getrennt von der Linie und dem Tagesgeschäft behandelt. In diesem Zusammenhang werden Umwelt- und Sozialmanagementsysteme oft neben den konventionellen betriebswirtschaftlichen Managementsystemen als »Satelittensysteme« geführt. Eine solche Vorgehensweise lässt darauf schließen, dass sich Konfliktpotenziale abzeichnen und weder die ökologischen und sozialen noch die ökonomischen Potenziale im Sinne einer nachhaltigen Entwicklung ausgeschöpft werden. Wie können Unternehmen dieser vielbeschworenen Forderung der Integration von ökologisch und sozial ausgerichteten Aktivitäten mit den ökonomischen Zielen nachkommen? Ein möglicher Ansatzpunkt bietet die Sustainability Balanced Sco-recard, ein Instrumentarium, das zu einer besseren Identifikation und Koordination von erfolgsrelevanten marktlichen und außermarktlichen Umwelt- und Sozialaspekten beitragen kann.

Integrating Sustainability Aspects into the M&A Process

Author : Anastasia Harder
Publisher : GRIN Verlag
ISBN 13 : 3346606376
Total Pages : 87 pages
Book Rating : 4.3/5 (466 download)

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Book Synopsis Integrating Sustainability Aspects into the M&A Process by : Anastasia Harder

Download or read book Integrating Sustainability Aspects into the M&A Process written by Anastasia Harder and published by GRIN Verlag. This book was released on 2022-03-16 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2020 in the subject Business economics - Business Management, Corporate Governance, grade: 2.0, University of Münster, language: English, abstract: The present expert interview-based, qualitative analysis is motivated by the foregoing considerations and seeks to investigate: how companies use non-financial sustainability information in M&A to contribute to transaction success and how sustainability management is ensured in the acquired entity after the transaction. A particular focus shall be placed on the post-merger integration of sustainability controlling. The following chapter 2 explains terms and concepts relating to sustainability, sustainability controlling and the M&A process. Chapter 3 discusses the relevant research findings on the CSR business case and the CSR research in M&A. Subsequently, it identifies the research gap and derives the research questions. Chapter 4 answers the research questions by evaluating and discussing the results of the underlying expert interviews and derives implications for research and practice. Finally, chapter 5 concludes by depicting the key insights of the analysis. Corporate Social Responsibility (CSR) has gained momentum in the last two decades as media reports on climate change, inhumane working conditions and environmental scandals have prompted the need to consider ecological and social perspectives when conducting business. One such example is the GREENPEACE campaign against NESTLÉ. NESTLÉ was accused of using palm oil in its KitKat production from the Indonesian palm oil supplier SINAR MAS which is known for rainforest clearing and the subsequent destruction of wildlife habitats. In light of the increasing disclosure requirements and scrutiny of corporate activity by various stakeholders, companies are being challenged to implement ecological and social concerns into their operations, i.e. sustainability management in order to secure the societal acceptance of the business, the so-called license to operate. The need for sustainability management and the inherent sustainability controlling is further emphasised by the extensively researched CSR business case, i.e. the link between CSR and firm’s financial performance. A large body of researchers and practitioners acknowledge the value-enhancing capabilities of CSR, e.g. improvement of operating efficiency or positive impact on market returns. However, to unlock the full value-adding potential of CSR, systematic controlling is required to identify strategic value drivers, derive appropriate activities and implement instruments for measuring the impact of the activities.