Inhaltsangabe:Abstract: Increasing competition, deregulation, globalisation, and technological advancement continuously create new business realities for organisations in the marketplace. In order to cope with these structural changes, many organisations aim at improving and innovating their business processes within the implementation of a quality management System. In today's competitive environment however, it is not sufficient to implement internally oriented business process improvements. Instead, companies have to concentrate an externally focused process improvements which add value to customers and thus enhance customer relationships. Such customer value driven process improvements help to integrate marketing and operations strategies and thereby provide a significant competitive advantage. A quality management system enables organisations to achieve a competitive edge through customer satisfaction in today's highly competitive domestic and global markets. Customer satisfaction forms an integral part of a quality management system which focuses organisations an meeting or exceeding customer expectations through outstanding product and service performance. The integrative approach of a quality management system motivates everyone in an organisation to serve the customer. Customers include the end user (external customers) as well as all employees within an organisation (internal customers). As a result, external and internal customer expectations and requirements drive business processes. Moreover, quality and customer satisfaction are defined by customers and not by internal specifications. Therefore, an organisation has to focus an adding value to products and Services from the customers' perspective. Achieving customer satisfaction by exceeding customer requirements is a growing concern to organisations throughout the entire business world. Australian companies thus have to meet increasing international competition by providing customers with better quality products and services at lower prices than competitors. In this system, Total Quality Management represents the Overall organisational philosophy of the quality drive. Kaizen is the instrument to achieve a quality culture in an organisation, and Lean Management concentrates an the optimisation of time and cost in business processes, especially in production. A quality management System therefore aims at coordinating organisational improvement programs. This paper aims at identifying [...]

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.