1. Thinking in messages – determine key performance indicators and create environmental reportsEdeltraud Günther, Daria Meyr, Natalia Mikhalenok, Pavel Pervov, Elena Gerasimova, Iurii Kholopov, Elena Lukenyuk, 2016, independent scientific component part or a chapter in a monograph Abstract: Environmental reporting aims to measure, disclose and to be accountable to internal and external stakeholders about to what extent the company uses the functions of the environment and takes action to improve environmental performance. Thus, the communication of a company has two objectives: for internal stakeholders’ environmental performance is measured in order to prepare decisions of corporate management, for external stakeholders the reporting on the environmental management system, the environmental performance, the ecology orientation of the value-added steps, the dealing with stakeholders and process and product innovations as well as environmental objectives are in the foreground. Finally, it should be noted that environmental reporting is increasingly part of sustainability reporting.
Keywords: environmental management, environmental reports, performance indicators
Published in DKUM: 11.05.2018; Views: 1208; Downloads: 74
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3. Thinking in costs and revenues – calculating prices and controlling costsEdeltraud Günther, Daria Meyr, 2016, independent scientific component part or a chapter in a monograph Abstract: In contrast to the investment calculation, that has a project-related, cross-period view the cost accounting refers to individual time slices (meaning usually month, quarter or year ) and is more position oriented, respectively division oriented.
Keywords: costs, revenues, calculation, controlling, ecology
Published in DKUM: 11.05.2018; Views: 823; Downloads: 84
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4. Thinking in options – finding and evaluating alternativesEdeltraud Günther, Daria Meyr, 2016, independent scientific component part or a chapter in a monograph Abstract: After this general observation of decision processes we want to have a look at two decision making situations, that necessitate these processes, more detailed: Investment decisions are on the agenda for small and medium-sized companies, while acquisition decisions are more relevant in larger companies.
Keywords: decision-making, investment decisions, acquisition decisions, monetary assessment, effects, economic-ecological net effect
Published in DKUM: 11.05.2018; Views: 909; Downloads: 53
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