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Konzept zur Entscheidungsfindung über den Einsatz von betrieblichen Umweltbilanzen, Umweltkennzahlen und Flusskostenrechnung

The discussion paper is part of a series of reports from the research project INTUS. In this paper the enviromental controlling instruments environmental balance (I/O balance), environmental performance indicators and flowcost accounting are analysed on their suitability how to support the tasks of the environmental management. Based on this comparison a recommendation is derived how to combine these instruments. It turns out that environmental performance indicators are more versatile and at the same time much more easy to implement than the flowcost accounting. Corperate environmental balances should be added to environmental performance indicators systems or an flowcost-oriented adjustment of the cost accounting system, every to three years.