Skip to main content
SpringerLink
Log in

Sustainable Balanced Scorecard für Smart-Circular Product-Service-Systems am Beispiel von Photovoltaikanlagen

  • Chapter
  • First Online:
Nachhaltigkeit und Innovation in internen und externen Unternehmensbeziehungen

  • 2558 Accesses

Zusammenfassung

Photovoltaikanlagen sind ein wichtiges Element zur Umsetzung der Energiewende. Ihr Nachhaltigkeitsbeitrag lässt sich steigern, wenn die Anlagen nach Ablauf ihrer regulären Nutzungsdauer aufbereitet und im Kreislauf geführt werden. Dies kann in einem Netzwerk von spezialisierten Anbietern erfolgen.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 99.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 129.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Literatur

  • Arnold, W., Freimann, J., & Kurz, R. (2003). Sustainable Balanced Scorecard (SBS): Integration von Nachhaltigkeitsaspekten in das BSC-Konzept. Controlling und Management, 47, 391–401

    Article  Google Scholar 

  • Aufderheide, V.L., Montag, L., & Steven, M. (2022). Conceptualizing Smart-Circular Product-Service Ecosystems for the Photovoltaic Power Industry. In S. Baumann (Eds.), Handbook on Digital Business Ecosystems (pp. 474–491). Cheltenham

    Google Scholar 

  • Behr, I., & Großklos, M. (2017). Mieterstrom – ein Beitrag zur Energiewende. In I. Behr & M. Großklos (Eds.), Praxishandbuch Mieterstrom (pp. 3–14). Springer Vieweg, Wiesbaden. https://doi.org/10.1007/978-3-658-17540-5_1

  • Bellmann, K. (1990). Langlebige Gebrauchsgüter. Deutscher Universitätsverlag, Wiesbaden

    Book  Google Scholar 

  • Bellmann, K. (1999). Betriebliches Umweltmanagement in Deutschland. Deutscher Universitätsverlag, Wiesbaden

    Book  Google Scholar 

  • Bieker, T., & Waxenberger, B. (2002). Sustainability balanced scorecard and business ethics: Developing a balanced scorecard for integrity management. Working paper, 11th conference of the 'Greening of Industry Network

    Google Scholar 

  • Bocken, N., Pauw, I. de, Bakker, C., & van der Grinten, B. (2016). Product design and business model strategies for a circular economy. Journal of Industrial and Production Engineering, 33(5), 308–320

    Article  Google Scholar 

  • Calzolari, T., Genovese, A., & Brint, A. (2022). Circular Economy indicators for supply chains: A systematic literature review. Environmental and Sustainability Indicators, 13, 100160

    Article  Google Scholar 

  • Chaouni Benabdellah, A., Zekhnini, K., & Cherrafi, A. (2021). Sustainable and Resilience Improvement Through the Design for Circular Digital Supply Chain. In A. Dolgui, A. Bernard, D. Lemoine, G. von Cieminski, and D. Romero (Eds.), Advances in Production Management Systems: Artificial Intelligence for Sustainable and Resilient Production Systems (pp. 550–559). Springer International Publishing, Cham

    Chapter  Google Scholar 

  • Civerchia, F., Bocchino, S., Salvadori, C., Rossi, E., Maggiani, L., & Petracca, M. (2017). Industrial Internet of Things monitoring solution for advanced predictive maintenance applications. Journal of Industrial Information Integration, 7, 4–12

    Article  Google Scholar 

  • Cooper, W., Seiford, L., Thanassoulis, E., & Zanakis, S. (2004). DEA and its uses in different countries. European Journal of Operational Research, 154(2), 337–344

    Article  Google Scholar 

  • Epstein, M. J., & Wisner, P. S. (2001). Using a Balanced Scorecard to Implement Sustainability. Environmental Quality Management, 11(2), 1–10

    Article  Google Scholar 

  • Figge, F., Hahn, T., Schaltegger, S., & Wagner, M. (2002). The sustainability balanced scorecard—Linking sustainability management to business strategy. Business Strategy and the Environment, 11(5), 269–284

    Article  Google Scholar 

  • Funkl, E., Tschandl, M., & Heinrich, J. W. (2012). Die Balanced Scorecard als Instrument im Umweltcontrolling. In M. Tschandl and A. Posch (Eds.), Integriertes Umweltcontrolling – Von der Stoffstromanalyse zum Bewertungs- und Informationssystem (pp. 179–204). Springer Fachmedien, Wiesbaden

    Chapter  Google Scholar 

  • García-López, M., Montano, B., & Melgarejo, J. (2023). The financial competitiveness of photovoltaic installations in water utilities: The case of the Tagus-Segura water transfer system. Solar Energy, 249, 734–743

    Article  Google Scholar 

  • Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53(1–2), 51–71

    Article  Google Scholar 

  • Gleich, R., P. Horváth, & U. Michel (2009). Management Reporting – Grundlagen, Praxis und Perspektiven. Haufe Verlag, München

    Google Scholar 

  • Grandjean, L. (2019). Strategisches Controlling hybrider Leistungsbündel unter Anwendung der Balanced Scorecard. Gabler Verlag, Hamburg

    Google Scholar 

  • Grandjean, L. (2020). Geschäftsmodellbasiertes Performance Management für smarte Produkt-Service-Systeme. In M. Steven, & L. Grandjean (Eds.), Marktchancen 4.0 (pp. 188–210). Springer Vieweg, Stuttgart

    Google Scholar 

  • Hahn, T., & Wagner, M. (2001). Sustainability Balanced Scorecard: Von der Theorie zur Umsetzung. from https://scholar.google.de/citations?user=jjcym74aaaaj&hl=de&oi=sra [Accessed 19 Oct. 2022]

  • Hansen, E. G., & Schaltegger, S. (2016). The Sustainability Balanced Scorecard: A Systematic Review of Architectures. Journal of Business Ethics, 133, 193–221

    Article  Google Scholar 

  • Hórvath & Partners. (2007). Balanced Scorecard umsetzen (4th ed.). Schäffer-Poeschel, Stuttgart

    Google Scholar 

  • Hsu, Y.-L., & Liu, C.-C. (2010). Environmental performance evaluation and strategy management using balanced scorecard. Environmental Monitoring and Assessment, 170, 599–607

    Article  Google Scholar 

  • Hu, B., Leopold-Wildburger, U., & Strohhecker, J. (2017). Strategy Map Concepts in a Balanced Scorecard Cockpit improve Performance. European Journal of Operational Research, 258(2), 664–676

    Article  Google Scholar 

  • Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 18, 177–191

    Article  Google Scholar 

  • Kalender, Z. T., & Vayvay Ö. (2016). The Fifth Pillar of the Balanced Scorecard: Sustainability. Procedia - Social and Behavioral Sciences, 235, 76–83

    Article  Google Scholar 

  • Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Harvard Business School Press. Boston, MA

    Google Scholar 

  • Lanaras-Mamounis, G., Kipritsis, A., Tsalis, T. A., Vatalis, K. Ι., & Nikolaou, I. E. (2022). A Framework for Assessing the Contribution of Firms to Circular Economy: a Triple Level Approach. Circular Economy and Sustainability

    Google Scholar 

  • Lange, W. & Lampe, S. (2002). Balanced Scorecard als ganzheitliches Führungs-instrument in Non-Profit-Organisationen. Kostenrechnungspraxis, Heft 2, 101–108

    Google Scholar 

  • Länsiluoto, A. & Järvenpää, M. (2010). Greening the balanced scorecard. Business Horizons, 53(4), 385–395

    Article  Google Scholar 

  • Malmi, T. (2001). Balanced Scorecards in Finnish companies: A research note. Management Accounting Research, Vol. 12, Issue 2, 207–220

    Article  Google Scholar 

  • Meier, H., Uhlmann, E., & Kortmann, D. (2005). Hybride Leistungsbündel. wt werkstattstechnik online, 95, 528–532

    Article  Google Scholar 

  • Möller, A. & Schaltegger, S. (2012). Die Sustainability Balanced Scorecard als Integrationsrahmen für BUIS. In M. Tschandl & A. Posch (Eds.), Integriertes Umweltcontrolling. Von der Stoffstromanalyse zum Bewertungs- und Informationssystem. (pp. 293–318). Gabler-Verlag, Wiesbaden

    Google Scholar 

  • Ndzibah, E., Pinilla-De La Cruz, G. A., & Shamsuzzoha, A. (2022). Collaboration towards value creation for end-of-life solar photovoltaic panel in Ghana. Journal of Cleaner Production, 333, 129969

    Article  Google Scholar 

  • Obersteiner, G., & Pertl, A. (2014). Abfallvermeidung durch industrielle Symbiose. Österreicher Wasser- und Abfallwirtschaft, 66, 417–423. https://doi.org/10.1007/s00506-014-0191-x

    Article  Google Scholar 

  • Rohm, H., & Montgomery, D. (2011). Link sustainability to corporate strategy using the balanced scorecard. Balanced Scorecard Institute. from http://balancedscorecard.org/Portals/0/PDF/LinkingSustainabilitytoCorporateStrategyUsingtheBalancedScorecard.pdf [Accessed 25 Jan 2023]

  • Saari, L., Järnefelt, V., Valkokari, K., Martins, J. T., & Acerbi, F. (2021). Towards Sustainable Manufacturing Through Collaborative Circular. In L.M. Camarinha-Matos, X. Boucher, & H. Afsarmanesh (Eds.), Smart and Sustainable Collaborative Networks 4.0 (pp. 362–373). Springer Nature, Cham

    Google Scholar 

  • Schaltegger, S. (2011). Sustainability as a driver for corporate economic success: Consequences for the development of sustainability management control. Society and Economy, 33(1), 15–28. https://doi.org/10.1556/socec.33.2011.1.4

    Article  Google Scholar 

  • Schneider, R., & Vieira, R. (2010). Insights from action research: Implementing the balanced scorecard at a wind-farm company. International Journal of Productivity and Performance Management, 59(5), 493–507

    Article  Google Scholar 

  • Searcy, C. (2012). Corporate sustainability performance measurement systems: A review and research agenda. Journal of Business Ethics, 107 (3), 239–253

    Article  Google Scholar 

  • Silva, H. & Soares, A. L. (2021). Digital Platforms as Enablers of Smart Product-Service-Systems. In L. M. Camarinha-Matos, X. Boucher, & H. Afsarmanesh (Eds.), Smart and Sustainable Collaborative Networks 4.0 (pp. 506–515). Springer Nature, Cham

    Google Scholar 

  • Steven, M. & Grandjean, L., Balanced Scorecard für Smart Industrial Product Service Systems. Controlling – Zeitschrift für Erfolgsorientierte Unternehmenssteuerung, Volume 33, Jg. 2021, S. 13–20

    Google Scholar 

  • Sundin, H., Granlund, M., & Brown, D. A. (2010). Balancing multiple competing objectives with a balanced scorecard. European Accounting Review, 19(2), 203–246

    Article  Google Scholar 

  • Tukker, A. (2015). Product services for a resource-efficient and circular economy – a review. Journal of Cleaner Production, 97, 76–91

    Article  Google Scholar 

  • van der Woerd, F. & van den Brink, T. W. M. (2004). Feasibility of a responsive business scorecard—A pilot study. Journal of Business Ethics, 55(2), 173–186

    Article  Google Scholar 

  • van Marrewijk, M. (2004). A value based approach to organization types: To-wards a coherent set of stakeholder-oriented management tools. Journal of Business Ethics, 55(2), 147–158

    Article  Google Scholar 

  • Vegter, D., van Hillegersberg, J. & Olthaar, M. (2020). Supply chains in circular business models: processes and performance objectives. Resources, Conservation and Recycling, 162, 105046

    Article  Google Scholar 

  • Veleva, V. & Ellenbecker, E, M. J. (2001). Indicators of sustainable production: Framework and methodology. Journal of Cleaner Production, 9(6), 519–549

    Article  Google Scholar 

  • Wagner, M. (2007). Integration of environmental management with other mana-gerial functions of the firm: Empirical effects on drivers of economic performance. Long Range Planning, 40(6), 611–628

    Article  Google Scholar 

  • Yu, Y., Yazan, D. M., Junjan, V., & Iacob, M.-E. (2022). Circular economy in the construction industry: A review of decision support tools based on Information & Communication Technologies. Journal of Cleaner Production, 349, 131335

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Lehrstuhl für Produktionswirtschaft, Ruhr-Universität Bochum, Bochum, Deutschland

    Marion Steven & Verena Luisa Aufderheide

Authors
  1. Marion Steven
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Verena Luisa Aufderheide
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Marion Steven .

Editor information

Editors and Affiliations

  1. Chief Financial & Information Officer, F. Hoffmann-La Roche AG, Basel, Schweiz

    Alan Hippe

  2. Professor für Operations- und Innovationsmanagement, HTW Berlin, FB III, Berlin, Deutschland

    Jan Wirsam

Rights and permissions

Reprints and permissions

Copyright information

© 2023 Der/die Autor(en), exklusiv lizenziert an Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Steven, M., Aufderheide, V.L. (2023). Sustainable Balanced Scorecard für Smart-Circular Product-Service-Systems am Beispiel von Photovoltaikanlagen. In: Hippe, A., Wirsam, J. (eds) Nachhaltigkeit und Innovation in internen und externen Unternehmensbeziehungen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-41618-8_19

Download citation

  • DOI: https://doi.org/10.1007/978-3-658-41618-8_19

  • Published:

  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-41617-1

  • Online ISBN: 978-3-658-41618-8

  • eBook Packages: Business and Economics (German Language)

Publish with us

Policies and ethics

Search

Navigation