The balanced scorecard as a tool for environmental management
| Autor: | Verónica Paula Lima Ribeiro, Sónia Maria da Silva Monteiro |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Value (ethics)
Balanced scorecard business.industry Public sector media_common.quotation_subject 05 social sciences Environmental resource management Public Health Environmental and Occupational Health 050201 accounting Management Monitoring Policy and Law Private sector Environmental management local entities Portugal Environmental indicators New public management Originality 0502 economics and business Business Empirical evidence Set (psychology) 050203 business & management media_common |
| Zdroj: | Repositório Científico de Acesso Aberto de Portugal Repositório Científico de Acesso Aberto de Portugal (RCAAP) instacron:RCAAP |
| ISSN: | 1477-7835 |
| DOI: | 10.1108/meq-11-2015-0201 |
| Popis: | Purpose The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach Literature review, both theoretical and empirical. Findings As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited. |
| Databáze: | OpenAIRE |
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