The project analysed selected TRIGOS projects and organisations and further developed assessment approaches for sustainable management accounting and corporate social responsibility. TRIGOS is an award scheme for organisations who combine economic performance with social and environmental responsibility.
Focus of the project was the harmonisation of disclosure reqirements to statistical agencies regarding material and energy consumption, environmental investments and expenditure with the IFAC guidance document on environmental management accounting and the GRI guideline regarding sustainability performance indicators.
It is the aim of the project to develop a model of sustainability management for a company of the meat processing industry. The management model includes strategy development, goal setting, evaluation of achievements of goals and support to the operationalisation of the model in form of an IT-system. The model is designed and implemented for the production processes of the company in year 1, and in the further years for the whole company and the value chain of the company.
Working together with practitioners scientists from the fields of social ecology, sociology of health and economics introduce the concept of sustainable development into a pilot hospital. The feasibility study establishes the base for ecological, social and economic improvements within the hospital.
Further development of the established management concept business plan to the Sustainable Business Plan. Production, testing and dissemination of the holistic user-oriented IT Tool "Sustainable Business Planner" in the context of an Austrian start-up initiative.
Based on a feasibility study an interdisciplinary team of researchers supports hospital practitioners implementing the concept of sustainable development in a pilot hospital. Changes within three key areas should lead to significant improvements.
Transfer of conceptual knowledge about rating of sustainability performance of SMEs to three different groups of consultants dealing with financial data. Sustainability in business, that is the thesis, contributes significantly to an increasing repay capability.
Developing an integrative concept for the evaluation of sustainability achievements of enterprises noted at Vienna's stock exchange.
Inquiry of requirements, implementation of qualification schemes and coaching in the design of sustainability reports for selected companies of the styrian automobile cluster with special emphasis on environmental and social costs.
Training kit for environmental management accounting and investment appraisal
Basing on a model and indicators for valuing sustainability of companies quoted at the prime market of the Vienna stock exchange methods and instruments have been developed to analyse their performance. By the connecting step company data have been collected and analysed by four different methods (SPSS, EVA, SVA, MCA Outranking). On a 100 scores scale five companies exceeded barely the mark 70, 6 rank between 60 and 69 further 5 between 52 and 59. The aim is to launch a sustainability EASEY index 2004 or beginning 2005.
From all information should be made a tool for soul-searching, which allows all operators of pumps to calculate the possible reduction of costs (energy, cost of operaton, amount of fresh water, ...).
A modular and web-based "Sustainability Skills" qualification programme on how to think, plan, and act in terms of sustainability and how to successfully apply these skills in a business environment.
Inventory of product-related environmental information systems, survey of implementations within Austrian companies, and analysis with respect to principle applications
Sustainability Management System - scorecard-based construction of an operative sustainability management
Implementation of a scorecard-based sustainability management system in four enterprises; adaptation of a web-based software for sustainability management and reporting; preparation of the manual "Sustainability Managing Systems" on the basis of the OIN guidelines "Reporting about Sustainability".
Sustainability Reporting - Guidelines for Sustainability Reporting based on reporting processes of VA Technologie and Österreichische Bundesforste
Scientific attendance of sustainability reporting processes in two partner enterprises (VA Tech and ÖBf AG). Development of the guideline "Reporting about Sustainability" based on these practical experiences.
Development of a holistic valuation of enterprise-activities for sustainability and field test in leading industrial companies - InaBe
The development of a holistic model comprising method and instrument to evaluate ac-tivities from companies in context with sustainable development by integrating objective and subjective view.
Environmental, Material Flow and Sustainability Management Accounting - Offensive diffusion in adult education
Diffusion of the "Factory of Tomorrow" project line on environmental and material flow cost accounting (EMA and MFCA) for corporate and national system boundaries, as well as related tools for sustainability accounting in existing post graduate studies.
Preparation tool for the bank rating; model and indicators - concept for communication and technological options.
Sustainability Research: Internationalisation of an existing Research Model for Sustainable Investment
The project's purpose was to adapt the existing rfu sustainability model for an improved international utilization. The developed elements (rating scale, sector structure, weighting model, etc.) have become content of several documents (description of the model, etc.) and instruments (Rating-Tool, Data Pool).