Daub, Claus-Heinrich
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Claus-Heinrich
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Daub, Claus-Heinrich
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- PublikationOvercoming 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 [in: Umweltwirtschaftsforum]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
- PublikationWhat is the role of sustainability in NPOs?(CEPS, 06/2015) Daub, Claus-Heinrich [in: Philanthropie Aktuell]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationStrategies for Sustainability: Institutional and Organisational Challenges(MDPI, 2014) Burger, Paul; Frecè, Jan; Scherrer, Yvonne Myrtha; Daub, Claus-Heinrich [in: Sustainability]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationEvaluating Sustainability in Non-Profit Organizations: An Approach for Sustainability Evaluation of Project Implementations(2012) Scherrer, Yvonne Myrtha; Frecè, Jan; Daub, Claus-Heinrich [in: Asia Journal of Global Studies]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationDoing the right thing right: the role of sociological research and consulting for corporate engagement in development cooperation(Springer, 2009) Daub, Claus-Heinrich; Scherrer, Yvonne Myrtha [in: Journal of Business Ethics]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationNew Perspectives on Sustainable Business (Editorial)(Springer, 2009) Burger, Paul; Daub, Claus-Heinrich; Scherrer, Yvonne Myrtha [in: Journal of Business Ethics]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationGlobale Wirtschaft - nationale Folgen(Westermann, 01.05.2008) Daub, Claus-Heinrich [in: Praxis Politik]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationEntgrenzte Welt: Das globale Wirtschaftssystem als politische Herausforderung(Westermann, 2008) Daub, Claus-Heinrich [in: Praxis Politik]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationNachhaltige Unternehmen unter Innovationsdruck(Gabler, 2008) Daub, Claus-Heinrich [in: Marketing Review St. Gallen]01A - Beitrag in wissenschaftlicher Zeitschrift
- PublikationToward integrating sustainability into business strategy(Wiley, 01.11.2007) Scherrer, Yvonne Myrtha; Daub, Claus-Heinrich; Burger, Paul [in: Business Strategy and the Environment]01A - Beitrag in wissenschaftlicher Zeitschrift