Daub, Claus-Heinrich
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- PublikationThe 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: Gaia]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
- PublikationSolutions 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 [in: Sustainability]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
- 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
- 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