Formulating and controlling environmental strategies: theoretical analysis and practical implications.
This paper proposes a framework that aims to support firms to integrate the environmental dimension into overall strategic process. Based on a theoretical analysis, the study suggests some relevant value drivers and key performance indicators which may be combined in an “environmental balanced scorecard”, in order to facilitate the implementation of environmental strategies and subsequent monitoring and evaluation of achieved results.
Specifically, the study contributes to the field of environmental sustainability studies and suggests implications for practitioners highlighting practices and tools to translate strategy into effective environmental ideas and therefore in goals and actions, from a side, and to implement appropriate control systems useful for monitoring the results of environmental performance, on the other.
Keywords: environmental strategies, green management, environmental control systems, environmental performance indicators, balanced scorecard, corporate social responsibility
Capurro, R. (2019). Constructing servitization strategies. Accounting information in support-ing NPD processes, Management Control, n. 2, pp. 67-97. DOI: 10.3280/MACO2019-002004