Sustainability Indicators for Community Enterprises Producing Renewable Energy in Thailand

This study aims to propose sustainability indicators for community enterprises producing renewable energy in Thailand by applying the Sustainability Balanced Scorecard (SBSC) as a conceptual framework. The literature review, a survey of the community enterprise producing renewable energy, and the assessment by eighteen experts and academics were able to summarize nineteen sustainability indicators for community enterprises producing renewable energy in Thailand which could be divided into six perspectives: (1) financial perspective of three indicators (2) stakeholder perspective of three indicators (3) internal process perspective of five indicators (4) learning and growth perspective of two indicators (5) social perspective of two indicators (6) environmental perspective of four indicators. Community enterprises producing renewable energy in Thailand can use these sustainability indicators to set their operational goals or management plans. In addition, government sector and related agencies are able to use the sustainability indicators as guidelines for the formulation of appropriate policies or measures to jointly develop and support community enterprises producing renewable energy in Thailand to self-reliance and achieve more sustainable success, affect strengthening the grassroots economy, reducing the negative social and environmental impacts of non-renewable energy production and use, increasing energy security.

Responsibility and Accountability of University Social and Environmental Performances: A Sustainability Balanced Scorecard Model

Since research on the use of sustainability balanced scorecard to assess university social and environmental performances still remains unexplored, this study aims to fill the gap by examining the acceptance of the idea of the State Islamic Religious Colleges (PTKIN) performances in terms of responsibility for social and environmental aspects based on the sustainability balanced scorecard model. Drawing on a qualitative research, eight respondents from the Board of National Accreditation for Higher Education (BAN-PT) and PTKIN policymakers were interviewed. The results indicated that PTKIN must pay more attention to social and environmental perspectives. It was further revealed that although BAN-PT regulation has explicitly included these two perspectives, there were several indicators that still need to be added according to the sustainability balanced scorecard model. Moreover, the results depicted several challenges such as budgeting, regulations, and paradigms that required some adjustment from the policymakers. These results contribute as fruitful insights for university policymakers in developing strategies to enhance university performances, particularly in social and environmental aspects.

Nachhaltigkeitscontrolling im ÖPNV: Konzeption eines Steuerungssystems

Eine steigende gesellschaftliche Mobilität stellt Kommunen mit deren öffentlichen Personennahverkehr (ÖPNV) sowohl vor ökologische als auch organisatorische Probleme. Ziel des Beitrags ist es deshalb zunächst, einen Überblick über eine nachhaltige Mobilitätsentwicklung im ÖPNV zu geben, um darauf aufbauend ein geeignetes Steuerungssystem dafür zu entwickeln. Die um Nachhaltigkeitsaspekte angepasste Sustainability Balanced Scorecard wird für den Fall des ÖPNV angewandt. Es wird aufgezeigt, dass eine gleichrangige Behandlung der finanziellen sowie sozialen und ökologischen Aspekte essenziell für eine nachhaltige Mobilitätsentwicklung in Kommunen ist. Es werden Ziele und Kennzahlen für die jeweiligen Perspektiven abgeleitet und deren Wirkungszusammenhänge über eine Strategy Map dargestellt. Im Ergebnis wird konstatiert, dass durch eine Implementierung von nachhaltigen Aspekten sowie eine strukturierte Verfolgung der festgelegten Ziele die nachhaltige Mobilitätsentwicklung in Kommunen vorangetrieben werden kann.

Sustainability balanced scorecard: Four performance perspectives or more?

This paper analyzes the Sustainability Balanced Scorecard (SBSC) as a renewed framework for measuring and managing sustainability performance of a company. The paper presents the main characteristics of original Balanced Scorecard (BSC), explains its purpose and main performance perspectives. Based on literature review, paper address the various approaches to design and prioritize performance perspectives within the SBSC. Firstly, casual links within and between performance perspectives are described: hierarchical links (as is in original BSC approach), semi-hierarchical links and network links. Secondly, the paper explains how the sustainability issues are incorporated within SBSC framework. Several solutions are explained as suggested in the literature: (1) adding additional single or multiple performance perspectives to deal with strategically important sustainability issues, (2) incorporating sustainability aspects within original four performance perspectives, (3) adding additional sustainability perspectives and incorporating sustainability aspects in four original performance perspectives simultaneously, (4) organize separate SBSC for managing only sustainability issues. Specific features of these approaches are explained as well as appropriateness of their application in practice. Advantages and disadvantages of SBSC are highlighted and recommendations for future research.

Sustainability Balanced Scorecard as Cost Accounting Instrument for Small and Medium Sized Companies

This paper deals with the sustainability management concept of the Sustainability Balanced Scorecard (SBSC), which is a further development of the Balanced Scorecard (BSC) developed by Kaplan and Norton in the 1990s. In the SBSC the four classical perspectives of the BSC, which comprise “Finance”, “Customers”, “Internal Processes” and “Learning & Development”, are expanded to include environmental and social aspects (“Non Market”) enabling sustainability aspects to be fully integrated into the strategic management of companies. After a generic presentation of the elements of a BSC this paper shows the individual steps for the implementation of an SBSC, which as a heuristic for the creation of a target system, can contribute to the transformation of sustainability strategies into actions. The “openness” of the SBSC makes it possible that sustainability is not limited to a small number of companies that are primarily active in ecologically and socially oriented sectors, but appears practicable for all those companies that want to improve their performance in all three dimensions of sustainability through increases in ecological- and social-effectiveness and rises in ecological- and social-efficiency. By overcoming the “trade-off” between profit orientation and the focus on sustainability it is thus possible to achieve through enlarged consumer- and producer surplus an important contribution to the overall increase in the welfare economy.