Business Transformation and Innovation Management
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Die vorliegende Studie untersucht Entwicklungen und Trends im Nachhaltigkeitscontrolling, insbesondere hinsichtlich der strategischen Bedeutung der fünf Stufen der Nachhaltigkeit, des Einflusses von Stakeholdergruppen, Zielsetzungen und Instrumenten anhand von drei Studien des Fachkreis Green Controlling for Responsible Business und gibt Implikationen für die Controlling- und Unternehmenspraxis.
Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen
Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Darüber hinaus bietet er einen Überblick über die verschiedenen Ansätze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivitäten analysieren, bewerten und verbessern können, um ökologische und soziale Auswirkungen zu reduzieren und langfristige Wertschöpfung zu ermöglichen.
Diese grundlegende Einführung richtet sich an die Führungskräfte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements beschäftigen. Zunächst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor.
An integrative definition of digital, innovation, and sustainable: A bridge between disciplines
(2023)
It needs to be clarified how digital, innovation, and sustainable concepts are interdependent and what dimensions they encompass from an organizational perspective. This article aims to fill these gaps. 12,249 articles are analyzed, of which 776 are minimum C-ranked according to VHB-Jourqual, and 457 pass the quality filters. Only 48 publications deal with all three concepts, and 24 offer definitions. This results from an eight-step systematic literaturereview. Three dimensions for 'digital' (data, technologies, and networks), three dimensions for ‘sustainable’(environmental, social, and economic), and four dimensions for ‘innovation’(product, service, business model, and process) are elaborated in a framework. Based on this, an integrated definition is derivedusing a content analysis.The DIS-definition can be used for strategic decision-making processes and bridges the disciplines of technology, innovation, and sustainability management. Finally, a canvas that clarifies the concepts and their connections is proposed for interdisciplinary management discussions.
This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i.e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level.
This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two research questions: first, whether firms increased disclosure on the mandated topics after the regulation became effective relative to a control group, and second, whether a potential increase in disclosure is moderated by firms’ reporting incentives, namely, firms’ capital market visibility, growth orientation, governance structure, prior voluntary sustainability disclosure levels and critical media coverage. Our sample consists of the FTSE-350 firms and a matched control group of US firms. We use textual analysis to assess the disclosure of the mandated sustainability topics in firms’ annual reports. Specifically, we examine two types of disclosure, namely, the disclosure of the mandated key performance indicators and the narrative disclosure. Our results reveal a significant increase for both types of disclosure relative to the control group. Overall, this treatment effect tends to be smaller for firms with higher reporting incentives, i. e., reporting incentives mitigate the regulatory effect. Taken together, our results suggest that both standards and reporting incentives shape firms’ sustainability disclosure level.
Organizations face increased pressure from stakeholders to incorporate a
plethora of corporate responsibility (CR) and sustainability aspects in their
business practices. Legal and extra-legal demands are dynamically changing;
almost no organizational function is unaffected. Owing to the outsourcing
wave of the last decade, in particular purchasing and supply management
(PSM) plays an ever more important role in assuring sustainable production
of the firm’s products offered in the marketplace. The supply base of many
Western firms has become increasingly global and spend volumes have shifted
towards emerging countries. In order to avoid the risk of reputational damage
to the buying company, the PSM department must ensure that their international
suppliers comply with their corporate codes of conduct and that environmental
and social misconduct at supplier premises does not occur. In
this paper, ‘‘sustainability’’ refers to the pursuit of the tripartite of economic,
environmental, and social performance.We contribute to prior research in the
fields of sustainability and CR by extending insights of the dynamic capabilities
view to analyze how the PSM function integrates sustainability
aspects in its global supplier management processes. Based on four case
studies in the chemical industry, we propose that profound sustainable global
supplier management (SGSM) capabilities are a source of competitive advantage.
These capabilities are path dependent and particularly valuable when
organizations are receptive to external stakeholder pressure. Early movers in
the field of SGSM reap competitive benefits to a notable extent as a result of
resource accumulation and learning processes over time.