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The Sustainability Balanced Scorecard as a Framework for Eco‐efficiency Analysis

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  • Andreas Möller
  • Stefan Schaltegger

Abstract

To provide valuable support for successful decision‐making, managers need a balanced set of financial and nonfinancial measures that represent different requirements, strategic goals, strategies, resources, and capabilities and the causal relationships between these domains. The balanced scorecard is such a measurement system. As an open system the balanced scorecard facilitates the consideration of sustainability issues. But enhanced balanced scorecards require a new type of data. This is where eco‐efficiency analysis comes into play. This article discusses the relationship between so‐called sustainability balanced scorecards and eco‐efficiency analysis. Eco‐efficiency analysis not only provides a data source for sustainability balanced scorecards; in the perspective of environmental information systems it also serves as a link between the balanced scorecard and corporate environmental accounting systems so that eco‐efficiency as a component of an environmental information system becomes an adapter with two interfaces, which are characterized in this article. The main focus is on the principle of cause and effect, its different forms, and the implications for the design of appropriate information system components.

Suggested Citation

  • Andreas Möller & Stefan Schaltegger, 2005. "The Sustainability Balanced Scorecard as a Framework for Eco‐efficiency Analysis," Journal of Industrial Ecology, Yale University, vol. 9(4), pages 73-83, October.
    • Handle: RePEc:bla:inecol:v:9:y:2005:i:4:p:73-83
    DOI: 10.1162/108819805775247927
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    1. Seyed Farid Ghannadpour & Ali Reza Hoseini & Morteza Bagherpour & Elmira Ahmadi, 2021. "Appraising the triple bottom line utility of sustainable project portfolio selection using a novel multi-criteria house of portfolio," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(3), pages 3396-3437, March.
    2. Mwambo, Francis Molua & Fürst, Christine & Nyarko, Benjamin K. & Borgemeister, Christian & Martius, Christopher, 2020. "Maize production and environmental costs: Resource evaluation and strategic land use planning for food security in northern Ghana by means of coupled emergy and data envelopment analysis," Land Use Policy, Elsevier, vol. 95(C).
    3. José Baltazar Salgueirinho Osório de Andrade Guerra & Jonas Schneider & Mauricio Andrade De Lima & Maria Gabriela M. Peixoto & Samuel Borges Barbosa & Samara da Silva Neiva & Robert Birch & Marco Anto, 2023. "Balanced scorecard and eco‐innovation in the industrial sector: A strategic map for environmental innovation," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4266-4281, November.
    4. Maria José Gomes & António Sousa & Jorge Novas & Ricardo Vinícius Dias Jordão, 2021. "Environmental Sustainability in Viticulture as a Balanced Scorecard Perspective of the Wine Industry: Evidence for the Portuguese Region of Alentejo," Sustainability, MDPI, vol. 13(18), pages 1-18, September.
    5. Samara da Silva Neiva & Ramaswamy Arun Prasath & Wellyngton Silva de Amorim & Mauricio de Andrade Lima & Samuel Borges Barbosa & João Marcelo Pereira Ribeiro & Flávio Ceci & Jonas Schneider & André Bo, 2021. "Sustainable urban development: Can the balanced scorecard contribute to the strategic management of sustainable cities?," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(6), pages 1155-1172, November.
    6. Paul Shrivastava & Silvester Ivanaj & Sybil Persson, 2013. "Transdisciplinary Study of Sustainable Enterprise," Business Strategy and the Environment, Wiley Blackwell, vol. 22(4), pages 230-244, May.
    7. Agrawal, Saurabh & Singh, Rajesh K. & Murtaza, Qasim, 2016. "Outsourcing decisions in reverse logistics: Sustainable balanced scorecard and graph theoretic approach," Resources, Conservation & Recycling, Elsevier, vol. 108(C), pages 41-53.
    8. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
    9. Candy Chamorro Gonzalez & Jesús Peña-Vinces, 2023. "A framework for a green accounting system-exploratory study in a developing country context, Colombia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9517-9541, September.
    10. Ivo Hristov & Antonio Chirico & Andrea Appolloni, 2019. "Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)," Sustainability, MDPI, vol. 11(7), pages 1-19, April.
    11. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
    12. Leontina Beţianu & Sorin Briciu, 2011. "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 19-27, july.

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