Daub, Claus-Heinrich
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Daub, Claus-Heinrich
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- PublikationEntrepreneurship for sustainable innovation. Changing the system to the better(ESCP Europe, 2019) von Kutzschenbach, Michael; Daub, Claus-Heinrich; Lüdeke-Freund, Florian; Froese, Tobias [in: Proceedings of the 4th International Conference on New Business Models. New Business Models for sustainable entrepreneurship, innovation, and transformation]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 entrepreneurship04B - Beitrag Konferenzschrift
- PublikationBedeutung 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-ChristinStudie im Auftrag des Staatssekretariats für Wirtschaft SECO & der Direktion für Entwicklung und Zusammenarbeit DEZA05 - Forschungs- oder Arbeitsbericht
- 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
- PublikationForschung 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 [in: Gründung, Innovation, Nachfolge. Aktuelle Perspektiven des Unternehmertums in der Nordwestschweiz]Artikel "Forschung und Publikationstätigkeit an nicht-universitären Wirtschaftshochschulen" in Schriftenreihe Innovation und Unternehmertum, Band 104A - Beitrag Sammelband
- Publikation12 tools to face sustainability reporting(Center for Corporate Reporting, 04.10.2017) Daub, Claus-Heinrich; Brand, Fridolin S.; Brunner, Elgin; Winistörfer, Herbert [in: The Reporting Times]01B - Beitrag in Magazin oder Zeitung
- PublikationUmweltziele 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-Christin02 - Monographie
- PublikationEnvironmental Targets of Companies in Switzerland: Final Report Summary(Bundesamt für Umwelt (BAFU), 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin05 - Forschungs- oder Arbeitsbericht
- PublikationLes objectifs environnementaux des entreprises en Suisse(Office fédéral de l`evironnement OFEV, 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin05 - Forschungs- oder Arbeitsbericht
- PublikationVeganismus und Klimawandel(01/2017) Daub, Claus-Heinrich; Krepper, Judith; Krepper, Judith; Krepper, Judith; Krepper, Judith [in: Corporate Blog menu and more]10 - Elektronische-/ Webpublikation
- PublikationDeveloping Guidance for Companies to Master Current Challenges in Sustainability Reporting: Two Case Studies from Banking and Tourism in Switzerland(09.09.2015) Daub, Claus-Heinrich; Brand, Fridolin S.; Berger, Verena; Hetze, Katharina; Winistörfer, HerbertSustainability reporting is an increasingly applied instrument for companies to systematically communicate about relevant impacts of their business operations on nature, society, and economy. Recently, both the new guideline of the Global Reporting Initiative (GRI G4) and the Integrated Reporting (IR)-framework of the International Integrated Reporting Council have been published. As a consequence, companies worldwide face a changing reporting landscape and need to address, amongst other things, the following challenges: (i) the choice of most suitable guideline, (ii) the incorporation of the changes of GRI G4 and of the new requirements of IR in their reporting, (iii) a decision on the degree of integration (of sustainability topics in the financial report), and (iv) on how to customize the report in accordance with the different needs of specific target audiences. There is currently no approach that assists companies in mastering these issues.06 - Präsentation