Andreas Sturm

Managerial Eco-Controlling

This chapter presents eco-controlling as a new tool for efficient and effective environmental management of production sites and firms which is in line with the current standards of EMAS, BS 7750 and ISO 14001 (c.f. chapter 1). Managerial eco-controlling is based on the fundamental process of financial controlling.1 It envisages a strategic approach to environmental issues and proposes a systematic procedure with various steps from goal and strategy formulation to information management, decision support, piloting and communication (Schaltegger and Sturm 1995). The concept is specifically developed to link the environmental strategy with the financial and strategic intents of top management.