Improving of a target system for a strategic Eco-Controlling

Abstract

The compensation for undesirable outputs resulting from operational activities requires measurement applications and control systems to reduce material and energy consumption and to protect the indispensable natural resources as well. In general environmental management applies the Ecocontrolling system to ensure its tasks. The controlling tasks of strategic, tactical and operative management have led together to the formation of a specified management function. A requirement arises for the support of strategic decisions about the long-term balance between economic and ecologic dimensions in the environmental management, due ecologic challenges as well as economic requirements for increasing margins and profits. The task of using the Eco-controlling system at strategic level is to identify environment-related information at an early stage, to coordinate strategic planning and control and subsequently to adapt the results to the wanted strategic targets to ensure the organisation of long-term decisions related to the environmental management. This taxonomy offers an active organisation to increase efforts in environmental management and in regards of sustainability to get an optimally realistic target. Thus the modelling and implementation of different strategic economic and environmental objectives become necessary. For this purpose ecologic and economic target catalogues are compiled. Strategic, ecologic and economic targets in this are formulated, though they have scarcely been regarded together. By this a combined ecologic-economic target system has to be constructed and to be integrated in the organization’s complete target system. Furthermore the establishment of a concrete target system within the sustainability-oriented design provides the organisation with strategic clarity.