In dieser Studie wird der Zusammenhang zwischen den Verbindungen, die ein Unternehmen zu seinen Stakeholdern hält und dem Unternehmensrisiko aufgezeigt. Unternehmensrisiko entsteht dadurch, dass Geldflüsse nicht mit Sicherheit vorhergesagt werden können, sondern einem Risiko unterliegen. In...

This paper proposes a new approach to measure corporate sustainable performance called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and social...

In diesem Artikel stellen wir den Sustainable Value Added, einen neuen Ansatz zur Bewertung des Nachhaltigkeitsbeitrags von Unternehmen, vor. Bestehende Verfahren zur Messung der Nachhaltigkeit basieren auf einer vergleichenden Bewertung ökologischer und sozialer Belastungen und können daher...

With more than 4,000 research articles in 2022 the Circular Economy is clearly a topic that meets academic interest. With resource use at an all-time, unsustainable peak it is also a topic that raises great expectations: We need the circular economy.The great hopes that we all have are further...

This paper proposes a new approach to measure corporate contributions to sustainability called Sustainable Value Added. Value is created whenever benefits exceed costs. Current approaches to measure corporate sustainable performance take into account external costs caused by environmental and...

Businesses are more and more confronted with demands to play an active role to reduce environmental burdens effectively and to help to achieve environmental sustainability. We question the suitability of the green business case and argue that corporate environmental strategies need to aim at the...

Eco-efficiency is oftentimes considered the gold standard for managerial decision making in an environmental context because it seemingly reconciles the efficient use of capital and the efficient use of environmental resources. We challenge this view by disaggregating eco-efficiency to provide...