Using the Sustainability Balanced Scorecard (SBSC) at operational and inter-operational level (ÖKOPROFIT) for reconciliating the systems of objectives in the realm of sustainability

Further development and implementation of the sustainability scorecard for definition of sustainable objectives on cross-company level (local agenda 21 project ÖKOPROFIT) and company level. Comparing the target systems.

Short Description




A policy of sustainability has to focus on a general controlling function as wells as the setting of fixed objectives, even though the way for achieving these objectives should be left open to de-centralised actors. Thus in the first step of this research project a strategic frame with the Balanced Scorecard on the level of the local administration for an existing Agenda 21 - Project (Ecoprofit - Graz), considering all relevant stakeholders, will be developed. This strategic frame will add social and economic objectives to the existing ecological ones of the Ecoprofit Graz Project. Due to this common definition of well-balanced macro - objective requirements on a municipal level an orientation frame for the decentralised actors will be generated.

The Balanced Scorecard is not only tested in an innovative approach as a new instrument for a sustainable controlling of projects in the practical application within the Ecoprofit-project, but also it should be examined how a widespread implementation of the vision of sustainability on a corporate level with the further developed instrument of the Sustainability Balanced Scorecard (SBSC) can be realised.

Due to the fact that it is necessary to have an adequate strategy for the preparation of a SBSC a sustainability strategy has to be developed in the run-up to the implementation of this strategic management tool. Therefore a workshop series is going to be developed for companies in which sustainable objective finding through the use of the Balanced Scorecard and common learning about sustainable management are key elements.

The SBSC can have a strong orientation function for companies and can help to reduce the complexity of sustainable questions. The impacts of the implementation of the sustainable strategy on the increased enterprise value will be transparent and examinable through the realisation of the strategy into objectives, measures and indicators.

A comparison between municipal and company specific sustainable objectives from the generated balanced scorecards provides the starting point for a corresponding feedback process. In this feedback process all participants of the research project as well as stakeholders of the Ecoprofit - projects (politics, administration, consultants) will be brought together. In the course of a discussion about the relationship of the municipal and company specific objectives all differences and complementarities of the objectives will be revealed. Thus the understanding of the wishes of the different actors by implementing a sustainable development should be promoted and mutual awareness for problems should be sustained.

At the end of the project the question to what extent the Balanced Scorecard is suitable in terms of a sustainable controlling instrument for projects in general and in terms of the sustainable controlling of Ecoprofit - Graz projects in particular, should be answered.

Finally, a dynamic process, at the level of the local administration in the frame of the Agenda - process as well as at level of enterprises should be initiated through the generated feedback loops. This process will accelerate the continuous adjustment to the requirements of a sustainable development and thus will lead to an enhancement of the national competitiveness and therefore will generate positive economy and employment effects.

Project Partners

Project management

Mag. Gudrun Engelhardt

Project or cooperation partner

    Dr. Johannes Fresner
    Tel.: +43 316 367156-20
  • DI Andrea Grabher
  • A. Heuberger Eloxieranstalt GmbH
    Josef Mair
  • WPU
    Andreas Kumpf

Contact Address

Mag. Gudrun Engelhardt
Geidorfgürtel 21
A-8010 Graz
Tel.: +43 316 367156-72
Fax: +43 316 367156-13