Eco-balanced scorecard as supporting tool in EMAS system

Abstract

Nowadays, one of a company’s priorities is to build its image as re- sponsible and environmental-friendly. Environmental management systems such ISO 14001 or EMAS (Eco-management and Audit Scheme) are tools that help or- ganizations in creating such a picture. Implementing abovementioned systems en- joys popularity since the mid-90s. However, in some organizations, implemented systems suffer problems, and consequently, they are not as effective as expected. In many cases, systems are run at the operating level and often are not sufficiently linked with strategic management and planning. Integration of environmental ob- jectives into the organization’s strategy plays a significant role and may be provided by using the widely-known tool BSC (Balanced Scorecard), modified for environ- mental use. The aim of this article is to present examples of the integration of or- ganizations’ environmental objectives with four BSC perspectives. Researches are based on case study analysis obtained from secondary data sources (organizations’ environmental statements). Results indicate that the most environmental objec- tives are posed in the area of internal processes, and the least in the area of finance. Additionally, it has been noted that there is a disproportion between the number of operational objectives and management objectives, which confirms that many en- vironmental management systems are run at the operating level.