Institut für Unternehmensführung

Dauerhafte URI für die Sammlunghttps://irf.fhnw.ch/handle/11654/65

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  • Vorschaubild
    Publikation
    Solutions for SMEs challenged by CSR: a multiple cases approach in the food industry within the DACH-Region
    (MDPI, 2019) Elford, Angélique Catharina; Daub, Claus-Heinrich
    Antecedent research has recognized a difference in the participation in Corporate Social Responsibility (CSR) practices between big companies and small- and medium-sized enterprises (SMEs). Certain characteristics of SMEs create challenges which influence the manner with which they treat the CSR topic. However, literature has failed to provide solutions as to how these challenges can successfully be overcome or avoided by SMEs. In an attempt to contribute to these solutions, this paper explores the reasons why some SMEs face challenges as well as how such problems can be mastered. Furthermore, this article provides input that could encourage more SMEs to incorporate CSR practices into their business strategies. The research follows a qualitative approach; data being collected in 2018 through a total of 12 interviews with managers of SMEs in the food industry within the DACH-region as well as with experts in the field of study. The paper reveals that if the managers and owners of SMEs become committed towards CSR and if sufficient resources are allocated and advice on how to implement CSR is obtained, the opportunity certainly exists to persuade larger numbers of SMEs to adopt CSR practices as a core company strategy.
    01A - Beitrag in wissenschaftlicher Zeitschrift
  • Publikation
    Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study
    (Springer, 2018) Brand, Fridolin Simon; Berger, Verena; Hetze, Katharina; Schmidt, Jörg E. U.; Weber, Marie-Christin; Winistörfer, Herbert; Daub, Claus-Heinrich
    A growing number of companies worldwide face practical challenges in their sustainability and integrated reporting. This is mainly due to two reasons. First, new voluntary reporting guidelines have been published, such as the Sustainability Reporting Standards of the Global Reporting Initiative, the guideline for integrated reporting by the International Integrated Reporting Council and the sector standards of the Sustainability Accounting Standards Board. Second, new binding reporting regulations have been adopted, such as Directive 2014/95/EU on non-financial reporting issued by the European Commission. This article analyzes current practical challenges in sustainability and integrated reporting and suggests tools to overcome them, based on desktop research, an experience-based consultancy view, and two case studies, from banking and tourism, respectively. The article is the result of a two-year research project funded by Innosuisse, the Swiss Innovation Agency. Reporting involves several major practical challenges: (i) identifying the issues with the greatest sustainability impact along the value chain, (ii) prioritizing sustainability topics in accordance with both the Global Reporting Initiative and the International Integrated Reporting Council, (iii) clarifying the sustainability context of corporate activities, and (iv) developing reports that can influence the decisions of key target groups with regard to purchasing and investments, for instance. Based on its analysis, the article makes several recommendations for the enhancement of sustainability reporting, including an analysis grid to identify sustainability issues along the value chain, a multicriteria analysis tool for the materiality criteria of the Global Reporting Initiative and International Integrated Reporting Council, and tools for target group-specific reporting. Case studies provide indicative evidence that the developed tools can help companies to enhance their sustainability reporting.
    01A - Beitrag in wissenschaftlicher Zeitschrift
  • Publikation
    Entrepreneurship for sustainable innovation. Changing the system to the better
    (ESCP Europe, 2019) von Kutzschenbach, Michael; Daub, Claus-Heinrich; Lüdeke-Freund, Florian; Froese, Tobias
    Sustainability challenges represent some of the most significant business opportunities of the century. Capturing these opportunities, however, will require significant innovation: not just in technologies and products, but also in processes, business models, as well as research. We argue that a rethinking and sharpening of the definition and the role of sustainable entrepreneurship is needed. How can sustainable entrepreneurship for systemic change be defined and differentiated from 'conventional' entrepreneurship in order to make sustainability-oriented innovations (SOI) happen and changing the system to the better? Building on the on-going entrepreneurship initiatives at FHNW this study uses a case study approach aiming at further developing the theory and practice of true sustainable entrepreneurship
    04B - Beitrag Konferenzschrift
  • Publikation
    Bedeutung und Stellenwert der OECD-Leitsätze für multinationale Unternehmen in der Schweiz
    (Staatssekretariat für Wirtschaft SECO, 2018) Winistörfer, Herbert; Daub, Claus-Heinrich; Thakur, Seta; Berger, Verena; Weber, Marie-Christin
    Studie im Auftrag des Staatssekretariats für Wirtschaft SECO & der Direktion für Entwicklung und Zusammenarbeit DEZA
    05 - Forschungs- oder Arbeitsbericht
  • Publikation
    Forschung und Publikationstätigkeit an nicht-universitären Wirtschaftshochschulen
    (edition gesowip, 2018) Daub, Claus-Heinrich; Ochsenbein, Guy; Verkuil, Arie Hans; Verkuil, Arie Hans; Hell, Benedikt; Kirchhofer, Roger; Aeschbacher, Marc
    Artikel "Forschung und Publikationstätigkeit an nicht-universitären Wirtschaftshochschulen" in Schriftenreihe Innovation und Unternehmertum, Band 1
    04A - Beitrag Sammelband
  • Vorschaubild
    Publikation
    The concerns of the young protesters are justified. A statement by Scientists for Future concerning the protests for more climate protection
    (oekom, 2019) Hagedorn, Gregor; Loew, Thomas; Seneviratne, Sonia I.; Lucht, Wolfgang; Beck, Marie-Luise; Hesse, Janina; Knutti, Reto; Quaschning, Volker; Schleimer, Jan-Hendrik; Mattauch, Linus; Breyer, Christian; Hübener, Heike; Kirchengast, Gottfried; Chodura, Alice; Clausen, Jens; Creutzig, Felix; Darbi, Marianne; Daub, Claus-Heinrich; Ekardt, Felix; Göpel, Maja; Hardt, Judith N.; Hertin, Julia; Hickler, Thomas; Köhncke, Arnulf; Köster, Stephan; Krohmer, Julia; Kromp-Kolb, Helga; Leinfelder, Reinhold; Mederake, Linda; Neuhaus, Michael; Rahmstorf, Stefan; Schmidt, Christine; Schneider, Christoph; Schneider, Gerhard; Seppelt, Ralf; Spindler, Uli; Springmann, Marco; Staab, Katharina; Stocker, Thomas F.; Steininger, Karl; von Hirschhausen, Eckart; Winter, Susanne; Wittau, Martin; Zens, Josef
    In March 2019, German-speaking scientists and scholars calling themselves Scientists for Future, published a statement in support of the youth protesters in Germany, Austria, and Switzerland (Fridays for Future, Klimastreik/Climate Strike), verifying the scientific evidence that the youth protestors refer to. In this article, they provide the full text of the statement, including the list of supporting facts (in both English and German) as well as an analysis of the results and impacts of the statement. Furthermore, they reflect on the challenges for scientists and scholars who feel a dual responsibility: on the one hand, to remain independent and politically neutral, and, on the other hand, to inform and warn societies of the dangers that lie ahead.
    01A - Beitrag in wissenschaftlicher Zeitschrift
  • Publikation
    12 tools to face sustainability reporting
    (Center for Corporate Reporting, 04.10.2017) Daub, Claus-Heinrich; Brand, Fridolin S.; Brunner, Elgin; Winistörfer, Herbert
    01B - Beitrag in Magazin oder Zeitung
  • Publikation
    Environmental Targets of Companies in Switzerland: Final Report Summary
    (Bundesamt für Umwelt (BAFU), 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
    05 - Forschungs- oder Arbeitsbericht
  • Publikation
    Les objectifs environnementaux des entreprises en Suisse
    (Office fédéral de l`evironnement OFEV, 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
    05 - Forschungs- oder Arbeitsbericht
  • Publikation
    Umweltziele von Unternehmen in der Schweiz. Schlussbericht im Auftrag des Bundesamtes für Umwelt (BAFU)
    (Bundesamt für Umwelt (BAFU), 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
    02 - Monographie