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The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy, the Balanced Scorecard supports the(More)
Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy the Balanced Scorecard supports the(More)
-The historical development of online systems and services is not just a story of tapes and disks, terminals and telephones, search engines and algorithms, demonstrations and downtime; it is also a story of people. Examination of the published and unpublished documentation and transcripts of oral histories reveals a sense of a significant era and a vital,(More)
In this paper, we propose the return-to-cost-ratio (RCR) as an alternative approach to the analysis of operational eco-efficiency of companies based on the notion of opportunity costs. RCR helps to overcome two fundamental deficits of existing approaches to eco-efficiency. (1) It translates eco-efficiency into managerial terms by applying the(More)
Environmental accounting and, more specifically, environmental management accounting (EMA), have developed significantly during the last two decades. Review of available literature and corporate practice reveals that a range of different perceptions and conceptions of environmental management accounting has been developed. However, recently, there has been(More)
Futures Studies and Technology Assessment, Berlin), as well as the anonymous reviewer for their most useful comments on the paper. The usual disclaimers apply. 2 Abstract We present the results of an online survey on the state of corporate sustainability in German companies. The survey focused on the meaning and relevance of sustainability to German(More)
In the modern age, sustainability has proven to be a contentious area of debate. With varying definitions, espousals and applications, the term has generated much dissension, especially in the organizational setting. Sustainability has no doubt become a nebulous and multi-dimensional social construct—which makes its implementation even more difficult.(More)
The Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies on the basis of performance indicators linked with causal chains. It has been discussed and considered widely both in practice and research. By linking operational and nonfinancial corporate activities through causal chains to the firm’s long-term(More)
In an increasingly interdependent world,<lb>activity in international trade is one of the<lb>most important factors in determining a<lb>country’s prospects for development.<lb>Whether international trade can contribute to<lb>sustainability depends on the regulatory<lb>structures in place. Given that current WTO<lb>rules ensure that governmental(More)
An ever increasing body of literature is focusing on the role of the fiduciary duty principle in socially responsible investment (SRI). Typically, this body of literature emphasizes the relationship between non-financial considerations of fund managers and financial return. Generally speaking, trustees are to manage their funds in ways that best represent(More)
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