Corporate instruments for sustainable management: characteristics and thematic priorities

摘要

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.