Now showing 1 - 4 of 4
  • Publication
    Sustainability Reporting in German Manufacturing SMEs
    ( 2019)
    Steinhöfel, Erik
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    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
    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.
  • Publication
    Sustainable product service systems - from concept creation to the detailing of a business model for a bicycle sharing system in Berlin
    ( 2016)
    Barquet, Ana Paula
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    Seidel, Johannes
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    Buchert, Tom
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    Neugebauer, Sabrina
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    Rozenfeld, Henrique
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    Seliger, Günther
    To develop a business model oriented to sustainability, sustainability aspects should already be taken into account at the planning stages, when strategies, ideas, opportunities and concepts are identified and created. However, there is a lack of methods to assist the creation of sustainable business models. To cope with this challenge, a method named Configurator of product-service system (PSS) proposals was developed in order to support companies to create business models for selling functionality instead of product property. Through the application of this method together with the scenario planning technique, a product concept was transformed into a product-service system business model. For this purpose, the multifunctional team responsible for the creation of this concept utilized the method to develop a business model for Pedelec (pedal electric cycle) inserted in a sharing system and taking into account the future development of the city of Berlin.