1. www.biomasseverband.at Georgia, April 2016Mr. Christian Angerbauer, Mr. Roland Oberwimmer Basis for management decisions Environmental Controlling

2. Controlling is the measurement and correction of performance in order to make sure that enterprise objectives and the plans devised to attain them are accomplished. (Harold Koontz) Controlling = active steering Controller supplies tools and information (service function) "The environmental controller is the pilot on board, who navigates the company ship through the sea which is formed by ecological changes” Environmental Controlling is focused on environmental topics and resources within an enterprise.

3. Environmental demands customers competitors the public neighbours unions employees the law suppliers investors

4. Strategical Controlling vs. Operational Controlling Deviation Actual Corrections Check Plan Deviation Actual = Plan Do the right things! Do the things right! Targets Operational Implemen- tation

5. Instruments Strategic:  Analysis of strong and weak points  Scenarios (best case, worst case)  Eco-portfolio (Emissions vs. margin)  Material flow analysis, eco-balances  Ecological accounting Operational  Environmental indicators and diagrams  Material flow analysis and eco-balances  Product line analysis  Ecological accounting

6. Information System Data bank Input/Output analysis, Data sources Methods of calculation and assessment Documentation Laws and regulations Responsibilities Problems and measures Information Management Employees, Neighbours Authorities

7. Do we the things right ?

8. Input/Output-Analysis Consistent data Shows efficiency Evaluation criteria – Quantities – Monetary value – Ecological and toxicological properties

9. Balance of Input / Output Input Raw materials Auxiliary materials Semifinished products Water Air Energy Output Products By-products Waste Waste water Air, exhaust gases Waste heat

10. Development of an Indicator Set Mass Balances and Costs Goals Indicator set Goals Reduction of material losses Substitution of materials Cost reduction Env. improvement Data compression Analysis Control Decision making

11. Indicators present data from the company in a concentrated way to give information about the company´s environmental performance Absolute (total consumption, consumption in a month) Relative (relation of parameters, e. g. tons of waste per ton of product) Normalised (part in relation to the total, e. g. relation of dangerous waste to waste) Indexed (relation to baseline, e. g. tons of waste in relation to tons of waste 1996)

12. Aims of Indicators Comparison of actual to planned situation Comparison of companies and processes Comparison in time

13. Ecological Indicators Relative indicators, which connect environmental effects (emissions, consumption of energy and materials, waste or related costs) with Production characteristics as costs, number of employees, building characteristics, machine hours, … e. g.:  Recycling quota  Consumption indicators  Efficiency  Disposal cost over turnover ...  Emission intensity  Ratio of emission to limiting value  Specific cost of disposal

14. Definition of Goals Goals can be: Legal compliance Best available practises and technology Minimization of costs Continuous improvement

15. Definition of Goals Goals has to be: acceptable for those who shall fulfil it clear well-known possible to fulfil measurable terminated ambitious in case of non-compliance, consequences must be clear

16. Difficulties in Defining Indicators To find the critical variable to create significant indicators  driver which influences the indicator directly Two or more different products in changing quantities  choose stable baseline Changes in products or processes  Indicators are only one tool and have to be accompanied with more information Comparability between different companies  Be careful: you have to know the context Different data collection methods  Standardize data collection

17. Practical examples

18. Practical indicators in your sector kWh / m² (Energy for heating per m² heated area) kWh / m³ (Electricity per m³ treated wood) kWh / empl. (Electricity per employee) m³ / empl. (Water per employee) kg wood waste / kg wood product …??