An Evaluation Of Corporate Sustainability In Context Of The Jevons

The successful implementation and continuous development of sustainable corporate-level solutions is a challenge. These are endeavours in which social, environmental, and financial aspects must be weighed against each other. They can prove difficult to handle and, in some cases, almost unrealistic. Concepts such as green controlling, IT, and manufacturing look promising and are constantly evolving. This paper aims to achieve a better understanding of the field of corporate sustainability (CS). It will evaluate the hypothesis by which Corporate Sustainability thrives, via being efficient, increasing the performance, and raising the value of the input of the enterprises to the resources used. In fact, Corporate Sustainability on the surface could seem to contradict the idea, which supports the understanding that it encourages the reduction of the heavy reliance on the use of natural resources, the overall environmental impact, and above all, their protection. To understand how the contradictory notion of CS came about, in this part of the paper, the emphasis is placed on providing useful insight to this regard. The first part of this paper summarizes various definitions, organizational theories, and measures used for CS and its derivatives like green controlling, IT, and manufacturing. Second, a case study is given that combines the aforementioned sustainability models. In addition to evaluating the hypothesis, the overarching objective of this paper is to demonstrate the use of green controlling, IT, and manufacturing in the corporate sector. Furthermore, this paper outlines the current challenges and possible directions for CS in the future. Keywords: corporate sustainability, jevons paradox, efficiency side-effects, grey energy, rebound-effect.

Planning, Budgeting, and Green Controlling

The issue of this chapter is to illustrate the aspects of planning, budgeting, and controlling green activities within an economic entity and their impact on the profitability of the entity. The objectives of this chapter are to present the strategic planning, budgeting, and control/controlling processes; the presentation of the principles underlying the budgeting; and the presentation of a case study on the elaboration of the budgetary process and the controlling of an economic entity in the manufacturing field. The chapter presents the types of integrated budgets and how to report the achievement of the objectives. By providing effective information on planning and budgeting, green controlling becomes an indispensable tool for any economic entity in monitoring and measuring performance. Thus, through the contribution made, a new theoretical and empirical framework is created by the authors, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in the activity of the economic entities.

Betriebswirtschaftliche Planung und Steuerung der Green Cruising-Strategie bei AIDA Cruises

Auf Green Cruising folgt Green Controlling. AIDA Cruises ist als Marktführer bestrebt, die Nachhaltigkeit in der Kreuzfahrtindustrie langfristig durch zahlreiche Projekte zu fördern und zu etablieren. Beispielsweise investiert AIDA Cruises in die Ausstattung der Flotte mit Landstromanschlüssen oder führte erfolgreich das erste Kreuzfahrtschiff ein, das vollständig mit umweltschonendem LNG betrieben werden kann. In dieser Zielstellung, die fest in der Unternehmensstrategie verankert ist, nimmt das Controlling eine wesentliche Stellung ein.

Green controlling – concept and practice

The three-dimensionality of sustainability links the following fundamental areas: ecology, economy and society. Sustainability controlling focuses on a three-dimensional sustainability-oriented system of corporate goals, which equally includes economic, environmental and social goals. Therefore, the objective of sustainability controlling is the comprehensive support of sustainability management, namely formulating and implementing a corporate policy that comprehensively covers all three dimensions of sustainability – people, planet, and profit. One of the pillars in defining sustainability is the environmental pillar. Among the three pillars of sustainability, the environmental dimension is the one that receives constant attention from academia, organizations and policy-makers. Governments, international agreements, society and various stakeholders pressure organizations to improve their behavior towards the natural environment. Thus, authors chose to focus in the present research on green controlling. There is a variety of terms used to name “green controlling” such as environmental controlling, ecologically oriented controlling, ecological controlling, eco-controlling etc. The concept is widely spread and accepted in German-speaking countries, whereas the Anglo-American scholarly community conceptualizes “environmental management control systems” or “environmental management accounting”. The authors’ objective is first to clearly define the concept of “green controlling” and secondly, to thoroughly state the most relevant instruments of green controlling for each of the following areas of responsibility: supply area, disposal area, environment area, adaptation area and coordination area. The importance of the presented research lies in the need of both controllers and managers for a clear set of easily and efficiently applicable instruments of green controlling, in the lack of which any theoretical debate lacks on relevance.