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Umweltkennzahlen als Instrument für ein umweltorientiertes Controlling

Umweltkennzahlen als Instrument für ein umweltorientiertes Controlling

          
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About the Book

Inhaltsangabe: Einleitung: Die Intention der Ökonomie effektiv und sparsam mit knappen Mitteln umzugehen deckt sich unmittelbar mit der ökologischen Forderung nach Schonung der endlichen, natürlichen Ressourcen. Intelligenter Umweltschutz stärkt die sogenannten Werttreiber und steigert den Shareholder value. Handlungsspielräume der Wirtschaft für zugleich ökonomisches und ökologisches Denken werden jedoch oftmals noch nicht ausgeschöpft. Eine der Ursachen ist in den Problemen der Übertragung ökologischen Denkens in die betriebswirtschaftliche Sprache und Logik zu sehen. Maßeinheiten wie Schadstofffracht und Megawattstunde berühren die betriebswirtschaftliche Logik nicht. Erst eine Interpretation dieser Maßeinheiten als Abwasserkosten und Energiekosten sichert eine sofortige Resonanz. Umweltcontrolling erweist sich zunehmend als ein geeignetes Instrumentarium zur Einbindung ökologischer Aspekte in alle Funktionsbereiche einer Unternehmung. Im Rahmen eines aktiven Umweltmanagements kann das Umweltcontrolling die Planungs-, Steuerungs-, und Kontrollfunktion übernehmen. Als ein Instrument des operativen Umweltcontrolling werden Umweltkennzahlen und Umweltkennzahlensysteme genutzt. Im Rahmen der vorliegenden Arbeit konnte für das CWK ein aussagefähiges Umweltkennzahlensystem aufgebaut werden. Dem Controlling der Unternehmung wurde ein praktikables Instrument an die Hand gegeben um komplexe Umweltschutzprobleme transparenter zu machen. Insbesondere betrifft dies die Möglichkeiten, von der Unternehmung ausgehende Umweltbelastungen zu bewerten. Ansatzpunkte für die Nutzung der Umweltkennzahlen als Argumentationshilfe zum Dialog mit externen Anspruchsgruppen sind gegeben. Umweltkennzahlen ermöglichen es dem Controlling eine kostengünstige Versorgung der Entscheidungsträger mit umweltrelevanten Informationen zu gewährleisten. Als eine Informationsgrundlage für Lösungen des integrierten Umweltschutzes erschließen sie Kostensenkungspotentiale durch einen verbesserten Inform


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Product Details
  • ISBN-13: 9783838606736
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838606736
  • Publisher Date: 06 Feb 1998
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 131 gr


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