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Management control for sustainability: Activities and procedures for energy management in industrial companies
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Företagsekonomi. Linköpings universitet, Filosofiska fakulteten.
2020 (engelsk)Doktoravhandling, med artikler (Annet vitenskapelig)
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.

sted, utgiver, år, opplag, sider
Linköping: Linköping University Electronic Press, 2020. , s. 120
Serie
Linköping Studies in Arts and Sciences, ISSN 0282-9800 ; 778
Emneord [en]
Sustainability management control, energy management, energy efficiency investments, decision-making, activities and procedures, non-energy benefits, energy-intensive industries
Emneord [sv]
Energiledning, investeringar i energieffektivisering, styrning, beslutsfattande, aktiviteter, procedurer, mervärden, energiintensiv industri
HSV kategori
Identifikatorer
URN: urn:nbn:se:liu:diva-162652DOI: 10.3384/diss.diva-162652ISBN: 9789179299255 (tryckt)OAI: oai:DiVA.org:liu-162652DiVA, id: diva2:1377709
Disputas
2020-01-31, ACAS, A Building, Campus Valla, Linköping, 13:15 (svensk)
Opponent
Veileder
Tilgjengelig fra: 2019-12-12 Laget: 2019-12-12 Sist oppdatert: 2019-12-13bibliografisk kontrollert
Delarbeid
1. The additional benefits of energy efficiency investments—a systematic literature review and a framework for categorisation
Åpne denne publikasjonen i ny fane eller vindu >>The additional benefits of energy efficiency investments—a systematic literature review and a framework for categorisation
2017 (engelsk)Inngår i: Energy Efficiency, ISSN 1570-646X, E-ISSN 1570-6478, Vol. 10, nr 6, s. 1401-1418Artikkel, forskningsoversikt (Fagfellevurdert) Published
Abstract [en]

Investments in industrial energy efficiency areessential for meeting future energy needs. Nevertheless, theindustrial sector’s current efforts in energy efficiency investmentsare insufficient. Additional benefits of energy efficiencyinvestments have been suggested to improve thefinancial attractiveness of energy efficiency investments.Yet, previous research indicates that not all benefits areincludedwhen investment opportunities are evaluated, leadingto an underestimation of what a firm will gain from theinvestment. Additionally, previous research lacks conceptualframeworks for describing these additional benefits at anearly stage in the investment process. Moreover, variousbenefit terms are found in currently existing research, butthere are a lack of definitions and distinctions attributed tothese terms. Therefore, this paper provides a systematicreview on the benefit terms of energy efficiency investments,establishes non-energy benefits as the term mostrelevant for such investments and provides a new definitionof the concept. Further, a new framework for categorisingnon-energy benefits to enable them to be included duringthe investment process is developed, in which the level ofquantifiability and time frame of the non-energy benefits aretaken into account. Including non-energy benefits in theinvestment process can make energy efficiency investmentsmore attractive and increase their priority against otherinvestments. Moreover, non-energy benefits can reinforcedrivers as well as counterbalance known barriers to energyefficiency investments. Acknowledging non-energy benefitscan thus contribute to an increased adoption level forenergy efficiency investments

sted, utgiver, år, opplag, sider
Springer, 2017
Emneord
Energy efficiency investments . Non-energy benefits . Co-benefits . Ancillary benefits . Literature review. Investment decision-making
HSV kategori
Identifikatorer
urn:nbn:se:liu:diva-137901 (URN)10.1007/s12053-017-9528-1 (DOI)000418070900005 ()
Merknad

A previous version of this article was originally presented as aconference paper at the ECEEE 2014 Industrial Summer Studyand published in the ECEEE 2014 Industrial Summer Studyproceedings (Rasmussen J. (2014). Energy-efficiency investmentsand and the concepts of non-energy benefits and investment behaviour.Proceedings ECEEE Industrial Summer Study - Retoolfor a Competitive and Sustainable Industry, 733–744

Funding agencies: Swedish Energy Agency; Department for Management and Engineering at Linkoping University

Tilgjengelig fra: 2017-06-01 Laget: 2017-06-01 Sist oppdatert: 2019-12-12
2. How do firms consider non-energy benefits? Empirical findings on energy-efficiency investments in Swedish industry
Åpne denne publikasjonen i ny fane eller vindu >>How do firms consider non-energy benefits? Empirical findings on energy-efficiency investments in Swedish industry
2016 (engelsk)Inngår i: Journal of Cleaner Production, ISSN 0959-6526, E-ISSN 1879-1786, Vol. 113, s. 472-482Artikkel i tidsskrift (Fagfellevurdert) 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.

sted, utgiver, år, opplag, sider
ELSEVIER SCI LTD, 2016
Emneord
Energy efficiency; Investments; Non-energy benefits; Explorative study; Investment decisions
HSV kategori
Identifikatorer
urn:nbn:se:liu:diva-126262 (URN)10.1016/j.jclepro.2015.11.070 (DOI)000370993200046 ()
Merknad

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

Tilgjengelig fra: 2016-03-21 Laget: 2016-03-21 Sist oppdatert: 2019-12-12

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