Eco-Efficiency Performance Measurement System

Researchers:

J. Plehn

Financed by:

The Professorship’s own resources

Motiavation:

Stakeholders are increasingly sensitive about the environmental performance of manufacturing companies. According to scientific studies, companies should use this trend to gain a competitive advantage. Many companies are willing to exploit this potential, but face a major challenge with the evaluation of feasible benefits in their specific case. To reduce the prevailing uncertainty of manufacturing companies in the integrated assessment of environmental and economic performance (eco-efficiency), a performance measurement system is needed to support decision makers in selecting and interpreting appropriate indicators on a sound data basis.
In this thesis, a performance measurement system is developed to assess and improve eco-efficiency in the domain of manufacturing.

Results:

The results are based on four exploratory case studies from the Swiss industry. Based on a comprehensive literature analysis, the specific elements of the performance measurement system are elaborated. In this context, research gaps in the field of integrated eco-efficiency assessment, indicator selection and definition of reference values are identified.
The definition of a utility function and the evaluation of the cost-effective environmental impact based on a combination of environmental management accounting (EMA) guidelines and monetized Life Cycle Assessment (LCA) indicators are used to fill the research gap related to the integrated eco-efficiency assessment. Furthermore, a procedural framework is presented providing the required decision support concerning a company-specific selection of indicators. The framework guides decision makers in defining the area of investigation within their respective domain based on an analysis of external stakeholder requirements, as well as internal production processes.
This thesis is written as a cumulative dissertation. It is based on seven publications as first author and nine publications as co-author.