Fraunhofer-Institut für Produktionsanlagen und Konstruktionstechnik IPK

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  • Publication
    Sustainability Reporting in German Manufacturing SMEs
    ( 2019)
    Steinhöfel, Erik
    ;
    Galeitzke, Mila
    ;
    Kohl, Holger
    ;
    Orth, Ronald
    This paper investigates how small and medium-sized enterprises from the German manufacturing sector address sustainability issues through the implementation of sustainability reporting. For this purpose, 14 sustainability reports were analyzed with regard to the extent that they apply the framework provided by the Global Reporting Initiative (GRI), as well as the differences between companies that apply the GRI framework and companies that do not. In addition, indicators and related units that are used to report sustainability are investigated. The findings of this contribution show that there is a general lack of consistency among the considered sustainability reports, which demands for further harmonization of sustainability reporting in order to ensure comparability of sustainability performance across different organizations.
  • Publication
    Process-oriented design methodology for the (inter-) organizational intellectual capital management
    ( 2016)
    Galeitzke, Mila
    ;
    Oertwig, Nicole
    ;
    Orth, Ronald
    ;
    Kohl, H.
    The development of a process-oriented design methodology for the visualization of intellectual capital in organisational business processes is described in this contribution. A tangible and intangible resource-oriented taxonomy in an integrated enterprise modelling environment is established. The comprehensive assessment, allocation and referencing of intellectual capital (human, structural and relational capital) counters the underutilization of available intellectual capital and allows for a targeted intellectual capital management. The resulting process-oriented design methodology for intellectual capital will enable organizations, clusters and networks to identify sustainability intensive activities within their business processes in order to utilise and foster their potentials.