chapter  4
Methodology
Pages 3

To obtain the aims of SD, there are three basic variables available for business organizations (Baumgartner & Zielowski 2004): organizational structure, formal management instruments, and organizational culture. Within the organizational structure responsibilities, tasks and procedures for SD have to be defined. Formal management instruments are, for example, the standards for EM like ISO 14,001, the European EMAS scheme, or other standards for quality management. Useful instruments for these purposes can be ‘balanced scorecard’ (Kaplan & Norton 1992), ‘sustainability balanced scorecard’ (Figge et al. 2002), and ‘life cycle assessment’ (UNEP-SETAC Life Cycle Initiative 2009).