Balancering af miljø og økonomi på produktionsvirksomheder: Udnyttelse af miljøforbedringspotentialer i et strategisk perspektiv

Anna Lammerts Jensen & Jakob Clemen Nielsen

Studenteropgave: Speciale


This is a master thesis written at the Department of Environmental, Social and Spatial Change at Roskilde University. The project’s focal point is the following thesis statement: How is synergy created between environmental effort and a healthy economy, based on minor production companies’ environmental improvement potentials? In our effort to answer this thesis statement we adopted a hermeneutical approach with several steps of realisation in the work process. First step was to find out if our assumption, that the companies lacked environmental work was correct. Therefore we selected four minor companies, two soap producers and two plastic foundries, and conducted an interview study. The study showed that, although the two soap producers had implemented an ISO 14001 environmental management system, the overall picture was of an unfocused effort with little or no effect. The effort was based on common sense, gut feeling and misleading industry guidelines and the underlying assumption was that environmental improvement is expenditures. This part constitutes our first analysis. The second step was to find a new method that enabled the companies to focus their environ-mental work, instead of them using traditional methods such as ISO, EMAS, EMA and BAT. Be-cause of our basic assumption that environmental improvement and financial progress can be co-supportive, we chose Robert S. Kaplan and David P. Norton’s theory on the balanced scorecard. Since this theory does not originate in the field of environmental improvement, we needed to ad-just and rewrite it in order to make it fit our purpose. This part constitutes the second analysis. For the third analysis, we needed to test if our new interpretation of the theory was suitable in re-lation to the four companies. We found that it is possible to focus the environmental work by us-ing the balanced scorecard to form a strategic perspective, thereby revealing new market opportu-nities and increasing shareholder value for the company. This focus includes the entire production chain and, in the light of the strategic perspective, it emphasizes the longterm solutions. Furthermore, the use of the balanced scorecard theory can focus the companies attention on what kind of environmental documentation is needed and what it’s needed for. We can therefore conclude that the balanced scorecard can be used to create synergy between the environmental work and economic health in minor production companies. The project is written in Danish

UddannelserTekSam - miljøplanlægning, (Bachelor/kandidatuddannelse) Kandidat
Udgivelsesdato12 sep. 2008
VejledereTyge Kjær & Bent Søndergård


  • Plastik
  • ISO
  • Miljøforbedring
  • Strategi
  • produktkæde
  • miljøstyring
  • Erhvervsudvikling
  • SME
  • Syngergi
  • Miljø
  • Stakeholder
  • EMAS
  • virksomhed
  • Balanced Scorecard
  • balancering
  • miljøforbedringspotentialer
  • Sæbe