A stakeholder based approach to identify and select key environmental indicators - a case study of the J. Schmalz GmbH
Author
Galla, David Maximilian
Term
4. Term
Publication year
2019
Abstract
Companies face growing pressure from society, regulators, investors, customers, and employees to measure and communicate environmental performance. This thesis develops a stakeholder-based approach to identify and select key environmental indicators (KEIs) for J. Schmalz GmbH. Using a case study design that combines literature review, interviews, observations, and workshops, and drawing on Stakeholder Theory and the DPSIR framework, external expectations (including the SDGs, WIN Charta, GRI, ISO 14031, and peer practices) are consolidated with internal inputs from business strategy, employees, and the executive board. The resulting set of indicators is analyzed for advantages, disadvantages, and strategic fit. The outcome is a tailored set of KEIs to support the company’s future strategic management of environmental issues, and a selection process that can be reused to identify material sustainability topics over time.
Virksomheder møder stigende pres fra samfund, myndigheder, investorer, kunder og medarbejdere for at måle og kommunikere deres miljøindsats. Denne afhandling udvikler en interessentbaseret tilgang til at identificere og udvælge centrale miljøindikatorer (KEI’er) for J. Schmalz GmbH. Med udgangspunkt i et casestudie kombineres litteraturgennemgang, interviews, observationer og workshops, og der trækkes på Stakeholderteori og DPSIR-rammen. Eksterne forventninger (bl.a. SDG’erne, WIN Charta, GRI, ISO 14031 og eksempler fra andre virksomheder) sammensættes med interne input fra forretningsstrategi, medarbejdere og direktion. Det resulterende indikatorsæt analyseres for fordele, ulemper og strategisk relevans. Resultatet er et skræddersyet sæt af KEI’er, der kan understøtte virksomhedens fremtidige strategiske styring af miljøforhold, samt en udvælgelsesproces der kan anvendes til at identificere væsentlige bæredygtighedsemner fremover.
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