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Environmental management forces and performance measurement – sustainability and balanced scorecard integration in a food processing company
Aapo Länsiluoto,
Seinäjoki University of Applied Sciences
Marko Järvenpää, University of Jyväskylä
ABSTRACT. Studies on the implementation forces of the environmental management systems (EMS) have focused only on environmental management, not on the integration between EMS and performance measurement systems (PMS). This qualitative and longitudinal case study investigates the implementation forces of EMS and PMS. The forces of implementing EMS changed from external to internal forces over time. The initial purpose of EMS implementation was to achieve an environmental certificate. Later, there emerged a shared believe in company, that improving environmental performance can also decrease the operating costs. Subsequently, the change forces turned to be internal. The EMS implementation (BSC) had primarily internal forces. The company decided to integrate environmental indicators into BSC, and connected directly the EMS and PMS. The integration of BSC and EMS demonstrated the financial impacts of environmental improvements. This financial causality strengthened the environmental action.
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