Simon Weihofen – författare
Visar alla böcker från författaren . Handla med fri frakt och snabb leverans.
2 produkter
2 produkter
Häftad, Engelska, 2017
547 kr
Skickas inom 10-15 vardagar
This book is published open access under a CC BY 4.0 license.This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published by environmental authorities, specifically the European Environment Agency. ESM assesses environmental impacts of manufacturing sites and production processes. Developed in 1990 in Switzerland, ESM has already gained regulatory status in proving entitlements for tax exemptions. The method assesses all important impacts in air, water, energy consumption, waste generation and freshwater consumption and also supports environmental investment decisions.
E-bok
Engelska, 201789 kr
Läs direkt efter köp
Besides financial goals, companies increasingly start formulating strategic environmental goals. However, the management and control of these goals remains a challenge.Therefore, this thesis aims to develop a method that is able to systematically integrate financial and environmental data in investment processes to support the achievement of strategic environmental and financial goals of companies. This new integrated investing method intends to provide a sufficient degree of scientific quality on the one hand and practical applicability on the other hand.In context of this thesis, a deficit analysis assesses reasons why current methods of environmental management accounting have not established as common business practice so far. During the first part of the subsequent method development a set of seven requirements is composed. On basis of these requirements additional methods of environmental management and management accounting systems are evaluated resulting in a final set of three approaches representing the basis of developing the new integrated investing method. After developing and describing the new integrated investing method, the method is applied in seven case studies within the Volkswagen Group. This method application verifies the method''s practical applicability as well as its ability to manage and control strategic environmental and financial goals.In conclusion, this dissertation contributes to the development and application of a new integrated investing method that aims to ensure a sufficient degree of scientific quality and practical applicability. With the help of this method, it is able to systematically integrate environmental impacts in investment processes of companies in order to manage and control the achievement of strategic environmental and financial goals.