The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/11110/1266 |
Resumo: | Purpose – The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach – Literature review, both theoretical and empirical. Findings – As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value – This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited. |
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The balanced scorecard as a tool for environmental management: Approaching the business context to the public sectorEnvironmental management, local entities, PortugalPublic sectorBalanced scorecardEnvironmental indicatorsPurpose – The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach – Literature review, both theoretical and empirical. Findings – As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value – This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited.2017-04-07T08:38:04Z2017-04-07T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/11110/1266oai:ciencipca.ipca.pt:11110/1266enghttp://hdl.handle.net/11110/1266metadata only accessinfo:eu-repo/semantics/openAccessMonteiro, SóniaRibeiro, Verónicareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-09-05T12:52:41Zoai:ciencipca.ipca.pt:11110/1266Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:01:39.304628Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
title |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
spellingShingle |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector Monteiro, Sónia Environmental management, local entities, Portugal Public sector Balanced scorecard Environmental indicators |
title_short |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
title_full |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
title_fullStr |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
title_full_unstemmed |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
title_sort |
The balanced scorecard as a tool for environmental management: Approaching the business context to the public sector |
author |
Monteiro, Sónia |
author_facet |
Monteiro, Sónia Ribeiro, Verónica |
author_role |
author |
author2 |
Ribeiro, Verónica |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Monteiro, Sónia Ribeiro, Verónica |
dc.subject.por.fl_str_mv |
Environmental management, local entities, Portugal Public sector Balanced scorecard Environmental indicators |
topic |
Environmental management, local entities, Portugal Public sector Balanced scorecard Environmental indicators |
description |
Purpose – The purpose of this paper is to present the different possibilities set out in the literature for the integration of environmental issues into the balanced scorecard (BSC), not only in the private sector but also in the public sector, emphasizing the need to adapt the original model of the BSC to public entities. Design/methodology/approach – Literature review, both theoretical and empirical. Findings – As in the private sector, the literature is not unanimous regarding the integration of environmental indicators into an independent perspective. The implementation of Kaplan and Norton’s model in the public sector, taking into consideration the environmental variable, requires double attention: on the one hand, because it is necessary to adapt it to the specificities of public entities, and on the other hand, because its environmental aim is different from and wider than that of the private sector Originality/value – This study adds to the international research on environmental management by providing the state of the art of the integration of environmental issues into the BSC, particularly in the public sector, where literature review and empirical evidence is still relatively limited. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-04-07T08:38:04Z 2017-04-07T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/article |
format |
article |
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publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/11110/1266 oai:ciencipca.ipca.pt:11110/1266 |
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http://hdl.handle.net/11110/1266 |
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oai:ciencipca.ipca.pt:11110/1266 |
dc.language.iso.fl_str_mv |
eng |
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eng |
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http://hdl.handle.net/11110/1266 |
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metadata only access info:eu-repo/semantics/openAccess |
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metadata only access |
eu_rights_str_mv |
openAccess |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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