Title: Corporate instruments for sustainable management: characteristics and thematic priorities

Authors: Hendrik Biebeler, Mahammad Mahammadzadeh, Jan-Welf Selke

Addresses: Research Office Economy/Ecology, Cologne Institute for Economic Research, Institut der deutschen Wirtschaft Koeln, Gustav-Heinemann-Ufer 84 88, D 50968 Koeln, Germany. ' Research Office Economy/Ecology, Cologne Institute for Economic Research, Institut der deutschen Wirtschaft Koeln, Gustav-Heinemann-Ufer 84 88, D 50968 Koeln, Germany. ' Research Office Economy/Ecology, Cologne Institute for Economic Research, Institut der deutschen Wirtschaft Koeln, Gustav-Heinemann-Ufer 84 88, D 50968 Koeln, Germany

Abstract: Recently the German Federal Ministry of Education and Research and the initiative |Corporate Instruments for Sustainable Management| (Ina) encouraged a total of 17 joint projects to develop new sustainable management instruments and to implement these instruments in the participating enterprises. Universities, research institutes and corporations were engaged in the projects. The key thematic aspects of these projects are Sustainability-Balanced Scorecard, material flow management, integrated controlling, financial markets, start-ups and information platforms. Two case studies are presented: the introduction of Resource Efficiency Accounting at Toshiba Europe and the implementation of a Sustainability-Balanced Scorecard in a printing plant.

Keywords: sustainable management; corporate instruments; lifecycle orientation; sustainability balanced scorecard; recycling management; material flow management; controlling instruments; sustainable development; start-ups; information platforms; resource efficiency accounting; printing industry; Toshiba Europe.

DOI: 10.1504/IJESD.2005.007920

International Journal of Environment and Sustainable Development, 2005 Vol.4 No.4, pp.425 - 434

Published online: 01 Oct 2005 *

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