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The EPM‐KOMPAS: an instrument to control the environmental performance in small and medium‐sized enterprises (SMEs)

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  • Edeltraud Günther
  • Susann Kaulich

Abstract

It is more important than ever for a company to know and analyse the performance and results of its management system. This is why one of the focuses of recent environmental management research has been on the identification and analysis of the actual results of environmental management. There is a need to determine consistent criteria for recording, measuring and assessing the environmental performance (as demanded by the international standard ISO 14031). Therefore the concept of environmental performance measurement (EPM) includes not only the record of the environmental results of a company, but also their assessment. In this paper an eight‐step circle for environmental performance measurement called EPM‐KOMPAS is presented, which follows the typical characteristics of an (economic) performance measurement system. An empirical study of the mechanical engineering industry in Germany has already shown that the data required by the EPM‐KOMPAS instrument are available (Günther and Sturm, 2002). Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Edeltraud Günther & Susann Kaulich, 2005. "The EPM‐KOMPAS: an instrument to control the environmental performance in small and medium‐sized enterprises (SMEs)," Business Strategy and the Environment, Wiley Blackwell, vol. 14(6), pages 361-371, November.
    • Handle: RePEc:bla:bstrat:v:14:y:2005:i:6:p:361-371
    DOI: 10.1002/bse.437
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    References listed on IDEAS

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    1. Andrea Revell & Robert Rutherfoord, 2003. "UK environmental policy and the small firm: broadening the focus," Business Strategy and the Environment, Wiley Blackwell, vol. 12(1), pages 26-35, January.
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    1. Matthew P. Johnson, 2015. "Sustainability Management and Small and Medium‐Sized Enterprises: Managers' Awareness and Implementation of Innovative Tools," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 271-285, September.
    2. Olena Liakh & Francesca Spigarelli, 2020. "Managing Corporate Sustainability and Responsibility Efficiently: A Review of Existing Literature on Business Groups and Networks," Sustainability, MDPI, vol. 12(18), pages 1-42, September.
    3. C. Trumpp & J. Endrikat & C. Zopf & E. Guenther, 2015. "Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct," Journal of Business Ethics, Springer, vol. 126(2), pages 185-204, January.
    4. Bourlakis, Michael & Maglaras, George & Aktas, Emel & Gallear, David & Fotopoulos, Christos, 2014. "Firm size and sustainable performance in food supply chains: Insights from Greek SMEs," International Journal of Production Economics, Elsevier, vol. 152(C), pages 112-130.

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