Defining a clear strategy can be a difficult process for a large company. Translating this strategy into action can be even more difficult. This paper presents and compares two related tools that can help companies articulate and cascade their strategy: the Tableau de Bord, a concept popularized...

Most accounting systems separately capture and accumulate one portion of the overall environmental costs of firms, while the remainder is embedded in other cost pools, such as general overhead costs or administrative costs. Little empirical evidence has been provided to explain the impacts of...