Die COMPASS-Methodik: COMPAnies and sectors path to sustainability. Unternehmen und Branchen auf dem Weg zur Zukunftsfähigkeit. Zukunftsfähiges Unternehmen (5)

Abstract

Sustainable development remains a formidable challenge for the societies of the 21st century. A number of concepts have been put forward on how to reach sustainability at a macro-economic level. These concepts are based on different points of view of economic, social and environmental systems and their behaviour, and derive their legitimacy from economic and environmental theories. An overriding priority of companies attempting to promote sustainability at enterprise and sector level is to translate these broad concepts and the indicators behind into specific concepts and measurable indicators useful in day-to-day business decisions. For companies and sectors it is important to know what kind of targets and actions they will bring on a path to sustainability. That is true for economic targets (high profit, high competitiveness, low investment payback, etc.), as for ecological (high life-cycle wide resource productivity, low toxicity, high biodiversity, low erosion, etc.) and social targets (from employee satisfaction over a low unemployment rate to overall stability in society). Therefore, COMPASS (companies' and sectors'path to sustainability) has been developed to provide decision-makers in a company or sector withsufficient information. COMPASS offers the methodological framework, the instruments and measures to operationalise the normative concept of sustainable development at micro level. The methodology aims at considering economic, ecological and social aspects throughout the whole product system in order to enable decision-makers to optimise processes, products and services towards a sustainable satisfaction of demand. It shows the sustainability performance gaps and helps to communicate possible action to reduce these gaps.COMPASS consists of five elements. Four creative and assessing elements are COMPASSprofile, COMPASSvision, COMPASSanalysis and COMPASSmanagement. The reporting element is the COM-PASSreport