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Accounting for Environmentally Driven Corporate Success

Accounting for Environmentally Driven Corporate Success. Prof. Dr. Stefan Schaltegger. Centre for Sustainability Management (CSM) Leuphana University of Lueneburg www.uni-lueneburg.de/csm. Environmental Management Leadership Symposium Università Bocconi Milano, 9 June 2009.

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Accounting for Environmentally Driven Corporate Success

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  1. Accounting for Environmentally Driven Corporate Success Prof. Dr. Stefan Schaltegger Centre for Sustainability Management (CSM) Leuphana University of Lueneburg www.uni-lueneburg.de/csm Environmental Management Leadership Symposium Università Bocconi Milano, 9 June 2009

  2. Information as a Key for Creating Corporate Sustainability. Core question is: What kind of information do environmental managers need to create business cases for sustainability? SPECIFIC Information STANDARD Schaltegger

  3. Inside-Out analysis REPORTING MGMT System indicators collect Env./Sustainability Accounting Data collection Sustainability reporting Accounting System Indicators GRI Outside-In

  4. IO + OI = INTEGRATION Create Business Case FOR Sustainability How much is enough? Not how MUCH but HOW

  5. Main drivers (increasing or decreasing economic success): Costs Risk Sales, price and contribution margin Reputation, intangible values and brand value Innovation Other factors like employee confidence influencingthe above factors Structuring Sustainability Information Accordingto the Drivers of the Business Case- Information Requirements II. Schaltegger

  6. THE END, Thank you

  7. Economic success Voluntary social and environmental activities Business Case for Sustainability- Information Requirements II. (Similar to Schaltegger 1988; Schaltegger & Synnestvedt 2002) Schaltegger

  8. Societal and Technological Risiks- Vattenfall AG. Loss of Customers at Vattenfall in Germany (2007/8): 250.000 Customers less in 12 months after a (small) accidentwith a nuclear power station (power plant Krümmel)

  9. Increase of Sales- Bionade GmbH. Exclusively non-alcoholic organic soft drinks Founded: 2002 Employees: 105 Development of Sales: 2002/3: 0.2 mio. bottles p.a. 2004: 0.7 mio. bottles p.a. 2005: 20 mio. bottles p.a. 2006: 70 mio. bottles p.a. 2007: 200 mio. bottles p.a. 2008: 450 mio. bottles p.a. Quelle:http://www.bionade.com/bionade.php/10_de/20_produkt?usid=4795d5aaaaba04795d5aaab74c

  10. Outside-in Inside-Out Inside-Out and Outside-In- Information Requirements V. Stakeholder participationand dialogue Characteristics and perspectivesof sustainability (future oriented, long-term, 3 pillars, etc.) Accounting andreporting tools Reporting guidelines Goals and indicators Indicators Reporting • Accounting and reporting approaches to create information for indicators Schaltegger (Similar to Schaltegger & Wagner 2006)

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