Sustainability Balanced Scorecard as Cost Accounting Instrument for Small and Medium Sized Companies

Peter Achenbach

doi:10.1051/shsconf/202111503002

All issues

Volume 115 (2021)

SHS Web Conf., 115 (2021) 03002

References

Open Access

Issue		SHS Web Conf. Volume 115, 2021 Current Problems of the Corporate Sector 2021


Article Number		03002
Number of page(s)		8
Section		Current Managerial Trends in the Corporate Sector
DOI		https://doi.org/10.1051/shsconf/202111503002
Published online		14 July 2021

Figge, F., Hahn, T., Schaltegger, S. & Wagner, M. Sustainability Balanced Score-card. Wertorientiertes Nachhaltigkeitsmanagement mit der Balanced Scorecard. Leuphana Universität Lüneburg, 6 (2001). [Google Scholar]
Lueg, K. Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types (2021). [Google Scholar]
BMU / BDI. Nachhaltigkeitsmanagement in Unternehmen; CSM; Universität Lüneburg, Schaltegger, Herzig, Kleiber, Müller (2002). [Google Scholar]
Hauff, Volker. Unsere gemeinsame Zukunft, Greven, 46 (1987). [Google Scholar]
Malay, OE; Aubinet, S. Improving government and business coordination through the use of consistent SDGs indicators. A comparative analysis of national and business sustainability indicators. Ecological Economics, 184, Art. No 106991 (2021). [Google Scholar]
Crossley, RM; Elmagrhi, MH, Ntim, C. G. Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium-sized enterprises. Business Strategy and the Environment, (2021). [Google Scholar]
Bieker, Thomas / Dyllik, Thomas/ Gminder, Carl-Ulrich / Hockerts, Kai. Management unternehmerischer Nachhaltigkeit mit einer Sustainability Balanced Scorecard. Forschungsmethodische Grundlagen und erste Konzepte, St. Gallen, 22, (2021). [Google Scholar]
Pierobon, Marianna. Nachhaltigkeitsbewertung mit der Ökoeffizienz-Analyse, NTA4 Vierte Konferenz des „Netzwerks TA“, Berlin, 22, (2010). [Google Scholar]
Gelbmann, U. & Baumgartner, R. J. Strategische Implementierung von CSR in KMU. In A. Schneider & R. Schmidpeter (Hrsg.), Corporate Social Responsibility: Verantwortungsvolle Unternehmensführung in Theorie und Praxis. Berlin, Heidelberg: Springer, (2012). [Google Scholar]
Europäische Kommission. Grünbuch. Europäische Rahmenbedingungen für die soziale Verantwortung der Unternehmen. Brüssel, 31, (2001). [Google Scholar]
Greiner, M., Sun, J. How corporate social responsibility can incentivize top managers: A commitment to sustainability as an agency intervention. Corporate Social Responsibility and Environmental Management, (2021). [Google Scholar]
Kober, R; Northcott, D. Testing cause-and-effect relationships within a balanced scorecard. Accounting and Finance, 61, 1815-1849 (2021). [CrossRef] [Google Scholar]
Massingham, R. Improving integrated reporting; A new learning and growth perspective for the balanced scorecard, (2019). [Google Scholar]
Kaplan, R. und Norton, D. Using the Balanced Scorecard as a Strategic Management System. Harvard Business Manager, 75, (1996). [Google Scholar]
Dusch, Michael/Möller, M. Praktische Anwendung der Balanced Scorecard Ein neuer Ansatz zur Fabriksteuerung in der Philips Bildröhrenfabrik Aachen. Controlling, 8, 119, (1997). [Google Scholar]
Horvath, Peter/Kaufmann, L. Balanced Scorecard ein Werkzeug zur Umsetzung von Strategien. Harvard Business Manager, 20, (1998). [Google Scholar]
Ehrmann, H. Kompakt-Training Balanced Scorecard, 2. Aufl., Ludwigshafen, 50/186, (2002). [Google Scholar]
Kaufmann, L. ZP-Stichwort Balanced Scorecard. Zeitschrift für Planung, 8, 422 (1997). [Google Scholar]
Kaplan, R. und Norton, D. Balanced Scorecard. Strategien erfolgreich umsetzen, Stuttgart, 49, (1997). [Google Scholar]
Figge, F., Hahn, T., Schaltegger, S., Wagner, M. The Sustainability Balanced Scorecard – Translating Strategy into Value – Based Sustainability Management. Conference Proceedings of the 2001 Business Strategy and the Environment in Leeds, UK. ERP Environment, Shipley, (2001) [Google Scholar]
Hansen, E. G., Schaltegger, S. The Sustainability Balanced Scorecard: A Systematic Review of Architectures, (2016). [Google Scholar]
Herzberg, F., Mausner, B., Snyderman, B. The motivation to work. 3 rd print., New Brunswick, NJ: Transaction Publishers, (1999). [Google Scholar]
Russo, A., Schena, R. Ambidexterity in the context of SME alliances: Does sustainability have a role? Corporate Social Responsibility and Environmental Management, 28, 606-615 (2021). [CrossRef] [Google Scholar]
Jassem, S; Zakaria, Z; Azmi, A. C. Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review. International Journal of Productivity and Performance Management, (2021). [Google Scholar]
Claro PBD Esteves, N. R. Sustainability-oriented strategy and Sustainable Development Goals, Marketing Intelligence & Planning, 39, 613-630 (2021). [CrossRef] [Google Scholar]

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[1] Figge, F., Hahn, T., Schaltegger, S. & Wagner, M. Sustainability Balanced Score-card. Wertorientiertes Nachhaltigkeitsmanagement mit der Balanced Scorecard. Leuphana Universität Lüneburg, 6 (2001). [Google Scholar]

[2] Lueg, K. Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types (2021). [Google Scholar]

[3] BMU / BDI. Nachhaltigkeitsmanagement in Unternehmen; CSM; Universität Lüneburg, Schaltegger, Herzig, Kleiber, Müller (2002). [Google Scholar]

[4] Hauff, Volker. Unsere gemeinsame Zukunft, Greven, 46 (1987). [Google Scholar]

[5] Malay, OE; Aubinet, S. Improving government and business coordination through the use of consistent SDGs indicators. A comparative analysis of national and business sustainability indicators. Ecological Economics, 184, Art. No 106991 (2021). [Google Scholar]

[6] Crossley, RM; Elmagrhi, MH, Ntim, C. G. Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium-sized enterprises. Business Strategy and the Environment, (2021). [Google Scholar]

[7] Bieker, Thomas / Dyllik, Thomas/ Gminder, Carl-Ulrich / Hockerts, Kai. Management unternehmerischer Nachhaltigkeit mit einer Sustainability Balanced Scorecard. Forschungsmethodische Grundlagen und erste Konzepte, St. Gallen, 22, (2021). [Google Scholar]

[8] Pierobon, Marianna. Nachhaltigkeitsbewertung mit der Ökoeffizienz-Analyse, NTA4 Vierte Konferenz des „Netzwerks TA“, Berlin, 22, (2010). [Google Scholar]

[9] Gelbmann, U. & Baumgartner, R. J. Strategische Implementierung von CSR in KMU. In A. Schneider & R. Schmidpeter (Hrsg.), Corporate Social Responsibility: Verantwortungsvolle Unternehmensführung in Theorie und Praxis. Berlin, Heidelberg: Springer, (2012). [Google Scholar]

[10] Europäische Kommission. Grünbuch. Europäische Rahmenbedingungen für die soziale Verantwortung der Unternehmen. Brüssel, 31, (2001). [Google Scholar]

[11] Greiner, M., Sun, J. How corporate social responsibility can incentivize top managers: A commitment to sustainability as an agency intervention. Corporate Social Responsibility and Environmental Management, (2021). [Google Scholar]

[12] Kober, R; Northcott, D. Testing cause-and-effect relationships within a balanced scorecard. Accounting and Finance, 61, 1815-1849 (2021). [CrossRef] [Google Scholar]

[13] Massingham, R. Improving integrated reporting; A new learning and growth perspective for the balanced scorecard, (2019). [Google Scholar]

[14] Kaplan, R. und Norton, D. Using the Balanced Scorecard as a Strategic Management System. Harvard Business Manager, 75, (1996). [Google Scholar]

[15] Dusch, Michael/Möller, M. Praktische Anwendung der Balanced Scorecard Ein neuer Ansatz zur Fabriksteuerung in der Philips Bildröhrenfabrik Aachen. Controlling, 8, 119, (1997). [Google Scholar]

[16] Horvath, Peter/Kaufmann, L. Balanced Scorecard ein Werkzeug zur Umsetzung von Strategien. Harvard Business Manager, 20, (1998). [Google Scholar]

[17] Ehrmann, H. Kompakt-Training Balanced Scorecard, 2. Aufl., Ludwigshafen, 50/186, (2002). [Google Scholar]

[18] Kaufmann, L. ZP-Stichwort Balanced Scorecard. Zeitschrift für Planung, 8, 422 (1997). [Google Scholar]

[19] Kaplan, R. und Norton, D. Balanced Scorecard. Strategien erfolgreich umsetzen, Stuttgart, 49, (1997). [Google Scholar]

[20] Figge, F., Hahn, T., Schaltegger, S., Wagner, M. The Sustainability Balanced Scorecard – Translating Strategy into Value – Based Sustainability Management. Conference Proceedings of the 2001 Business Strategy and the Environment in Leeds, UK. ERP Environment, Shipley, (2001) [Google Scholar]

[21] Hansen, E. G., Schaltegger, S. The Sustainability Balanced Scorecard: A Systematic Review of Architectures, (2016). [Google Scholar]

[22] Herzberg, F., Mausner, B., Snyderman, B. The motivation to work. 3 rd print., New Brunswick, NJ: Transaction Publishers, (1999). [Google Scholar]

[23] Russo, A., Schena, R. Ambidexterity in the context of SME alliances: Does sustainability have a role? Corporate Social Responsibility and Environmental Management, 28, 606-615 (2021). [CrossRef] [Google Scholar]

[24] Jassem, S; Zakaria, Z; Azmi, A. C. Sustainability balanced scorecard architecture and environmental performance outcomes: a systematic review. International Journal of Productivity and Performance Management, (2021). [Google Scholar]

[25] Claro PBD Esteves, N. R. Sustainability-oriented strategy and Sustainable Development Goals, Marketing Intelligence & Planning, 39, 613-630 (2021). [CrossRef] [Google Scholar]