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Rasmussen, Josefine
Publications (4 of 4) Show all publications
Rasmussen, J. (2020). Management control for sustainability: Activities and procedures for energy management in industrial companies. (Doctoral dissertation). Linköping: Linköping University Electronic Press
Open this publication in new window or tab >>Management control for sustainability: Activities and procedures for energy management in industrial companies
2020 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

The thesis takes its point of departure in the important role of the industrial sector in mitigating climate change through a reduced energy use. There is a lack of understanding for how energy management should be organised and implemented in industrial companies. The aim of this thesis is therefore to analyse the management control activities and procedures used by energyintensive industrial companies for energy management and one of its key elements—energy efficiency investments. The thesis also examines how so-called non-energy benefits are considered for energy efficiency investments and their role in driving these investments. The thesis consists of a cover essay and four appended papers, one of which is based on a systematic literature review of benefit concepts applied in the context of energy efficiency investments. The remaining papers build on three empirical studies in Swedish manufacturing and process industries with a particular focus on the pulp and paper industry.

Energy management is an important aspect of sustainability for the industrial sector. This thesis advances the understanding of management control for energy management by bridging the theoretical domains of energy management and sustainability management control. The thesis acknowledges both the strategic and operational dimensions of energy management, going beyond the predominating operational perspective, and illuminates the way in which both dimensions are reflected in management control practices. The role of established organisational arrangements spanning different functions and levels is identified. A framework for categorising non-energy benefits is also developed, which may facilitate their inclusion in the investment process. However, the configuration of management control activities and procedures applied for the investment process is essential for the extent to which non-energy benefits can be acknowledged during investment decision-making. Through its emphasis on management control activities and procedures for energy management, this thesis contributes to the managerial path of sustainability management control, providing both theoretical and managerial contributions. Altogether, the four studies constituting this thesis illuminate the need for adequate tools and methods in the transition to a sustainable industrial sector and the role of management control configurations in this endeavour.

Abstract [sv]

I ljuset av de pågående klimatförändringarna spelar en minskad energianvändning i industrin en allt viktigare roll. Med avstamp i detta behandlar denna avhandling energiledning inom främst energiintensiv industri. Det saknas idag en djupare förståelse för hur energiintensiva industriföretag arbetar med energiledning och investeringar i energieffektivisering från ett styrnings- och beslutsfattandeperspektiv. Avhandlingen syftar därför till att särskilt belysa de styrningsaktiviteter och procedurer som används för energiledning. I avhandlingen analyseras också mervärden av energieffektivisering, s.k. non-energy benefits, hur dessa beaktas inför investeringsbeslut samt hur de kan verka som drivkrafter för energieffektivisering. Avhandlingen består av en kappa och fyra artiklar varav en är en systematisk litteraturöversikt över de mervärdeskoncept som använts i tidigare studier. Övriga tre artiklar redovisar empiriska studier genomförda vid företag i svensk tillverknings- och processindustri med ett särskilt fokus på massa- och pappersindustrin.

Energiledning positioneras i avhandlingen som ett viktigt medel för hållbarhet i industrin och avhandlingen bidrar med en ökad förståelse gällande styrning för energiledning genom att kombinera energilednings- och hållbarhetsstyrningslitteratur. Avhandlingen tar sin utgångspunkt i styrningsrelaterade aktiviteter och procedurer i företag inom energiintensiv industri. Analysen bidrar med praktiska och teoretiska implikationer för styrning för energiledning mer specifikt och hållbarhet mer generellt. Avhandlingen utgår från ett flernivåperspektiv på energiledning och går bortom det annars dominerande operativa perspektivet och belyser hur både den operativa och strategiska dimensionen av energiledning återspeglas i styrning och beslutsfattande. Vikten av att ha organisatoriska stödfunktioner som spänner över olika nivåer identifieras. Ett ramverk för att kategorisera mervärden tas också fram, vilket kan underlätta för att mervärden beaktas inför investeringsbeslut. Dock är utformningen av styrningsaktiviteter och procedurer för investeringar avgörande för om, och i vilken utsträckning, mervärden beaktas. Sammanfattningsvis belyser de fyra artiklarna behovet av lämpliga verktyg och metoder för industrins omställning mot hållbarhet och vikten av styrningsaktiviteter och procedurer för detta.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2020. p. 120
Series
Linköping Studies in Arts and Sciences, ISSN 0282-9800 ; 778
Keywords
Sustainability management control, energy management, energy efficiency investments, decision-making, activities and procedures, non-energy benefits, energy-intensive industries, Energiledning, investeringar i energieffektivisering, styrning, beslutsfattande, aktiviteter, procedurer, mervärden, energiintensiv industri
National Category
Business Administration Energy Systems
Identifiers
urn:nbn:se:liu:diva-162652 (URN)10.3384/diss.diva-162652 (DOI)9789179299255 (ISBN)
Public defence
2020-01-31, ACAS, A Building, Campus Valla, Linköping, 13:15 (Swedish)
Opponent
Supervisors
Available from: 2019-12-12 Created: 2019-12-12 Last updated: 2019-12-13Bibliographically approved
Nehler, T. & Rasmussen, J. (2016). How do firms consider non-energy benefits? Empirical findings on energy-efficiency investments in Swedish industry. Journal of Cleaner Production, 113, 472-482
Open this publication in new window or tab >>How do firms consider non-energy benefits? Empirical findings on energy-efficiency investments in Swedish industry
2016 (English)In: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 113, p. 472-482Article in journal (Refereed) Published
Abstract [en]

When industrial firms invest in energy efficiency, the effect may go beyond energy cost savings and produce additional non-energy benefits as well. However, there is a lack of knowledge regarding experiences in non-energy benefits and the extent to which these are acknowledged by industry. This study attempts to explore firms perspectives on non-energy benefits of industrial energy-efficiency investments and if and how non-energy benefits are considered in the investment process. Moreover, this study also explores investment motives and critical aspects of adopting energy-efficiency investments. Based on a questionnaire and interviews with representatives of Swedish industrial firms, the results indicate that energy efficiency seems to be an important issue for the firms, but profitability and payoff appear to be the most important factors for adopting an investment, implying that it is often difficult to meet the payoff requirements with energy cost savings alone. In the meantime, various non-energy benefits are observed, but there seems to be a lack of knowledge of how these should be quantified and monetised. To facilitate such an assessment of non-energy benefits and to include them in the investment analysis, a measurement framework is provided. It is concluded that including non-energy benefits in the investment analysis can contribute to a framing of energy-efficiency investments that can meet the firms requirements for profitability assessment, which can further enhance opportunities for energy-efficiency investments in industry. Thus, the study contributes with new insights into the energy-efficiency investment process and the extent to which non-energy benefits are considered, along with the methods for measuring them.

Place, publisher, year, edition, pages
ELSEVIER SCI LTD, 2016
Keywords
Energy efficiency; Investments; Non-energy benefits; Explorative study; Investment decisions
National Category
Mechanical Engineering Economics and Business
Identifiers
urn:nbn:se:liu:diva-126262 (URN)10.1016/j.jclepro.2015.11.070 (DOI)000370993200046 ()
Note

Funding Agencies|Swedish Energy Agency; Department of Management and Engineering at Linkoping University

Available from: 2016-03-21 Created: 2016-03-21 Last updated: 2019-12-12
Rasmussen, J. (2016). The Investment Process for Capital Investments: The case of industrial energy-efficiency investments and non-energy benefits. (Licentiate dissertation). Linköping: Linköping University Electronic Press
Open this publication in new window or tab >>The Investment Process for Capital Investments: The case of industrial energy-efficiency investments and non-energy benefits
2016 (English)Licentiate thesis, comprehensive summary (Other academic)
Abstract [en]

Capital investments play a crucial role for the business of every firm. In an industrial context, energy efficiency is an important means to meet future energy needs and in the same time reduce climate impact. In this thesis, the investment process for capital investments is therefore studied by addressing the case of industrial capital investments improving energy efficiency. The thesis specifically aims to illuminate how additional benefits, i.e. non-energy benefits, are and can be acknowledged in the investment process by applying an ex-ante perspective. The thesis holds the decision-making process as unit of analysis and aims to contribute with insights on firm level. Especially in an energy-efficiency context, such a process perspective has only been scarcely applied.

The thesis is based on a literature review and two empirical studies. The literature review is the starting point of the thesis and reviews the literature on benefit concepts and investment behaviour of energy-efficiency investments. It is then followed by an explorative study in which thirteen industrial Swedish firms are interviewed on how they consider non-energy benefits. Investment motives and critical aspects for adopting energy-efficiency investments are also addressed. It also includes a questionnaire, distributed and collected during a networking event for energy-intensive firms within Swedish manufacturing industry. The second empirical study is a case study conducted at a Swedish pulp and paper firm. It aims to take a comprehensive perspective on the investment process as well as to analyse how and when non-energy benefits are acknowledged in the investment process. This case study approach  enables participants at different levels in the organisation to be engaged in the study and new perspectives to be addressed.

The results indicate a general investment process passing through the phases identification, development and selection. Investment motives, information, internal coordination and external actors appear as key aspects of the investment process. Energy-efficiency investments are primarily initiated due to cost-savings motives. However, the subsequent investment process appears as consistent for all investment categories; the investment process described here is thus not specific for energy-efficiency investments only. The results instead indicate an investment process influenced by investment size; it influences the extent to which information is collected and assessed before making the decision, i.e. level of procedural rationality, as well as how the investment project is coordinated within the firm. Last, suppliers are involved in the investment process to a large extent from an early stage.

Regarding non-energy benefits, the results indicate that various benefits have been observed but far from all are acknowledged in the investment process. They are to a larger extent acknowledged for larger investments when more resources are devoted to the investment process. Quantifiable non-energy benefits improve the business case for energy-efficiency investments and non-energy benefits should thus be quantified to the extent possible. Yet, nonenergy benefits characterised by a lower level of quantifiability could still be important, such as benefits related to work environment, and should therefore be considered. However, the findings indicate a frequent use and reliance upon an investment manual, implicating a need for simplicity when addressing the additional benefits. This indicates that there should be an emphasis on a limited number of main benefits, rather than seeking to acknowledge all possible benefits.

Place, publisher, year, edition, pages
Linköping: Linköping University Electronic Press, 2016. p. 60
Series
Faculty of Arts and Sciences thesis, ISSN 1401-4637 ; 117
Keywords
Investment process, investment decision making, capital investments, energy efficiency investments, non-energy benefits, industry.
National Category
Business Administration Energy Systems Social Sciences Interdisciplinary
Identifiers
urn:nbn:se:liu:diva-126367 (URN)10.3384/lic.diva-126367 (DOI)978-91-7685-790-8 (ISBN)
Presentation
2016-04-08, ACAS, Hus A, Campus Valla, Linköpings universitet, Linköping, 10:00 (Swedish)
Opponent
Supervisors
Available from: 2016-03-23 Created: 2016-03-23 Last updated: 2019-10-12Bibliographically approved
Rasmussen, J. (2014). Energy-efficiency investments and the concepts of non-energy benefits and investment behaviour. In: eceee Industrial Summer Study Proceedings: Retool for a competitive and sustainable industry. Paper presented at ECEEE 2014, Industrial Summer Study: Retool for a competitive and sustainable industry, June 2-5, 2014, Arnhem, The Netherlands (pp. 733-744). European Council for an Energy Efficient Economy (ECEEE), 2
Open this publication in new window or tab >>Energy-efficiency investments and the concepts of non-energy benefits and investment behaviour
2014 (English)In: eceee Industrial Summer Study Proceedings: Retool for a competitive and sustainable industry, European Council for an Energy Efficient Economy (ECEEE), 2014, Vol. 2, p. 733-744Conference paper, Published paper (Refereed)
Abstract [en]

Despite the attention for energy efficiency today, the industry does not seem to adopt energy-efficient technology to the extent necessary. A reason which has been stressed is that not all benefits are included in the evaluation of energy-related investments, leading to an underestimation of their potential. Previous findings suggest that quantifying non-energy benefits can help showing the financial possibilities of energy-efficient technologies and increase the probability of adopting these investments. However, the literature today lacks a distinct definition of this type of benefits, even though they clearly are of high importance for evaluating investments in energy efficiency. The aim of this paper is thus to define and categorise the benefits related to industrial energy-efficiency investments by reviewing the existing literature within the field, definitions which until now have been scarce in the literature. The paper also aims at covering the investment behaviour for energy-efficiency investments, including evaluation methods and the decision-making process, thereby assessing on what basis investment decisions are made. Closely related to this is the aspect(s) of strategy; there are findings also emphasising the importance of an investment’s strategic character as well as corporate energy strategy for investments in energy efficiency. This paper contributes to the field of industrial energy efficiency in two ways. Firstly, by reviewing the literature on both non-energy benefits and the investment behaviour within the energy field and secondly, by clarifying the concept of non-energy benefits.

Place, publisher, year, edition, pages
European Council for an Energy Efficient Economy (ECEEE), 2014
Keywords
non-energy benefits (NEBs), energy efficiency investments, investment decision-making, strategic investments, investment behaviour
National Category
Business Administration Energy Systems
Identifiers
urn:nbn:se:liu:diva-108214 (URN)978-91-980482-4-7 (ISBN)978-91-980482-5-4 (ISBN)
Conference
ECEEE 2014, Industrial Summer Study: Retool for a competitive and sustainable industry, June 2-5, 2014, Arnhem, The Netherlands
Projects
Välgrundade energirelaterade investeringsbeslut - hur, och på vilka grunder kan energi bli en strategisk fråga för svensk industri
Funder
Swedish Energy Agency
Note

Finansierat av Energimyndigheten och Institutionen för ekonomisk och industriell utveckling, Linköpings universitet. 

Available from: 2014-06-26 Created: 2014-06-26 Last updated: 2016-02-19Bibliographically approved
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