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Controlling ALS Treiber Der Energieeffizienz: Integration Von Energiemanagement in Vorhandene Controllingstrukturen
Paperback
AccountingBusiness GeneralEconomics
ISBN13: 9783658345457
Publisher: Springer Gabler
Published: Aug 15 2021
Pages: 308
Weight: 0.90
Height: 0.71 Width: 5.83 Depth: 8.27
Language: German
In der vorliegenden Dissertation analysiert Nathanael Harfst die Rolle struktureller und organisatorischer Treiber der Energieeffizienz in Unternehmen mit zertifiziertem EnMS nach ISO 50001. Besonderes Augenmerk liegt dabei auf der Nutzung vorhandener Controlling-Strukturen zur Steuerung des Energieeinsatzes im Rahmen des betrieblichen Energiemanagements. Mit Hilfe der varianzbasierten Strukturgleichungsmodellierung (PLS) werden die aufgeworfenen Hypothesen empirisch getestet. Die Ergebnisse stützen die Annahme, dass eine Integration von energiebezogenen Steuerungsaspekten in vorhandene Strukturen und Prozesse des Controllings deutlich zur Steigerung der Qualität des Energiecontrollings beiträgt und in der Folge einen signifikanten Beitrag zur Erhöhung der energiebezogenen Leistung von Unternehmen leisten kann.
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