OVERVIEW KASUS

Carol Thayn, president of Milton, Inc., a consumer products firm, has decided to follow an environmental improvement

strategy. The goal is to increase profits by increasing revenues and decreasing environmental costs. Carol is convinced that

revenues could be increased if she could improve the company’s environmental image. Customers have been demanding

cleaner products, and her marketing manager had indicated that producing “greener” products would definitely lead to an

increase in market share. Furthermore, Carol had recently returned from an environmental management seminar where she

had learned about ecoefficiency. She now believes that costs could be reduced while simultaneously improving

environmental performance. She has two objectives in mind: Reduce packaging and reduce production and release of

contaminating residues. Carol has decided on the following actions to achieve the desired improvements:

Hire two environmental engineers to provide the capabilities needed to improve environmental performance. One engineer

would be responsible for a new packaging design and reduction process. The other would be given responsibility to redesign

products and processes with the objective of reducing the production of residues. Carol expected the actions to reduce

packaging costs and pollution control costs.

All employees would be sent to several training seminars to learn about environmental management. They would then be

empowered to make improvements in environmental performance (e.g., ways to reduce contaminants and packaging

materials).

Once the processes and products were redesigned, she would participate in a third-party environmental certification

program so that customers would be assured that the environmental improvements were valid.

Required:

 Explain why adding an environmental perspective to the Balanced Scorecard is considered to be legitimate.

 Express the environmental improvement strategy as a series of cause-and-effect relationships expressed as if-then

statements.

 Illustrate the strategy using a causal flow diagram with one important modification: add an environmental

perspective (the flow diagram should then illustrate five perspectives). Place the environmental perspective in

between the customer and process perspectives.

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Eco efficiency merupakan konsep yang berkaitan dengan mempertahankan produksi barang dan jasa yang lebih bermanfaat

sekaligus mengurangi dampak lingkungan yang ditimbulkan akibat kegiatan tersebut. (Hansen dan Mowen 2007)

mengungkapkan bahwa konsep eco efficiency merupakan upaya yang dilakukan perusahaan untuk mengarahkan

operasinya untuk menjadi lebih ramah lingkungan. Selain itu konsep ini juga menjelaskan bahwa upaya perusahaan untuk

memproduksi barang dan jasa yang memiliki nilai tambah sekaligus berkelanjutan dalam mengurangi dampak negatif

terhadap lingkungan melalui efisiensi penggunaan sumberdaya

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Perspektif BSC
Keuangan

Long Term Shareholder Value

Improve Cost Enhance Customer
Structure Value

Increase Asset Expand Revenue

Utilization Opportunities
Pelanggan

Price Quality Availbility Selection Function Service Partnership Brand

Lingkungan

Environment Safety & Health Regulartory Employment Community

Operation Management Processes Customer Management Processes Innovative Management Processes

Proses Bisnis
Internal

Supply Selection Opportunity Identification

Production Aqcuistion R & D Portofolio
Distribution Retention Design / Develop
Risk Management Growth Launch
Pertumbuhan &
Pembelajaran

Culture Leadership Alligment Teamwork

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