Now showing 1 - 10 of 11
  • Publication
    Klimamanagement zur Verbesserung der CO2-Bilanz in der Produktion
    ( 2023) ;
    Gellert, Benjamin
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    Einzelne Klimaschutzmaßnahmen werden bereits von vielen Unternehmen erfolgreich umgesetzt. Doch oftmals fehlen ein systematischer Ansatz sowie die finanziellen Ressourcen zur Umsetzung eines konsequenten Klimaschutzes unter Beibehaltung des wirtschaftlichen Erfolgs. In diesem Beitrag wird ein Vorgehensmodell zur zielgerichteten und potenzialorientierten Ableitung und Umsetzung von Klimaschutzmaßnahmen im Rahmen eines betrieblichen Klimamanagements vorgestellt. Der Fokus liegt dabei auf kleinen und mittleren Unternehmen des produzierenden Gewerbes.
  • Publication
    Identifying the Dynamics of Intangible Resources for Industry 4.0 Adoption Process
    ( 2022)
    Prim, Marcelo Fabricio
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    Oliveira Gomes, Jefferson de
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    Vargas, Gabriel Bertholdo
    Industry 4.0 is a socioeconomic phenomenon that affects all industries, transforming not only products, processes, and services, but also business models, organizational structures, and strategies, placing human beings at the center of this digital transformation. Researchers have already demonstrated the importance of intangible resources in the Industry 4.0 adoption process. Nevertheless, there is still a gap in empirical research on how these factors evolve during the process. Therefore, the main objective of this study is to identify how these factors influence each other across different Industry 4.0 maturity levels. To achieve this goal, a qualitative approach was used with multiple case studies comparing responses from companies at higher Industry 4.0 maturity levels and contrasting them with the responses from companies at lower levels, distilling aggregate dimensions through an inductive coding procedure. Experts evaluated the results to find relations between the aggregate dimensions, their evolution and influence on each other. As a result, a conceptual framework was developed that demonstrates the dynamics of intangible factors that could be used by any company to nurture its own Intellectual Capital as a groundwork for the adoption of Industry 4.0. Among these dynamics, the central role of engaged leaders was highlighted in developing structural capital factors. Future studies should conduct interviews with more companies from other industrial sectors as well as on the implementation and management of Intellectual Capital in manufacturing companies to assess the applicability of the proposed conceptual framework.
  • Publication
    Sustainable Corporate Development: A Resource-Oriented Approach
    Sustainable corporate development can be understood as a strategy that respects not only economic goals but also environmental and social aspects, weigh against each other and thus, ensures the long-term business success. The number of enterprises that are oriented towards corporate sustainability has increased in recent years, but the implementation still encounters a variety of limits. The goal of this chapter is the development of an integrated approach to foster sustainable development on the corporate level. In this context, not only tangible resources (e.g. raw material, energy or machines) but in particular intangible resources (e.g. expertise and professional competence of the employees, corporate culture or relations with stakeholders) are considered key success factors for a sustainable corporate development. For its application, the integrated approach provides a set of instruments and procedures, which can be used for the purpose of analysis, planning, controlling and reporting of sustainable corporate development.
  • 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
    Business model innovation: A comparative analysis
    ( 2016)
    Steinhöfel, Erik
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    In the past, companies often maintained a business model (BM) for long periods. Today, this is no longer possible as changes in the business environment such as inter-industry competition, shifting patterns of demand, new products, production or distribution technologies erode the power of established BMs. As a consequence, companies are forced to systematically manage or reinvent their BMs and become able at doing so. Although companies believe that the management and innovation of BMs can significantly contribute to business success they are often not able to realize such transformation due to a lack of required abilities and knowledge as well as suited processes and mechanisms to support them. Against this background, the focus of this contribution is on current approaches and procedure for managing and innovating BMs. Based on a literature review within the BM discipline and further associated disciplines BMI approaches have been identified and are described, analysed and compared regarding a practical application. Thus, giving the reader an overview of current comprehensive approaches and thereby establishing a basis for further research and development is the aim of this paper.
  • Publication
    Studie Wissensstandort Deutschland
    ( 2016) ; ;
    Steinhöfel, Erik
    Durch Veränderungen in den Leistungserstellungsprozessen ist die Bedeutung immaterieller Werte in den Industrieländern deutlich gestiegen. Die Bewertung des Standorts Deutschland hin zu einer wissensbasierten Wirtschaft aus Sicht der ansässigen Unternehmen, stellt den Fokus der durch das Fraunhofer IPK durchgeführten Studie ""Wissensstandort Deutschland"" dar. Die Studie gibt Aufschluss darüber, wie gut deutsche Unternehmen ihre immateriellen Vermögenswerte bereits managen, welche Ressourcen im Mittelpunkt einer wissensbasierten Unternehmensführung stehen und wie sich Unternehmen unterschiedlicher Sektoren hinsichtlich ihrer Strategien zur Stärkung der wissensbasierten Wettbewerbsvorteile unterscheiden.
  • Publication
    Herausforderungen für Unternehmen
    Studienergebnisse zeigen, die wichtigsten Herausforderungen für produzierende KMU sind die 'Kostenreduktion am Gesamtprodukt' und 'Wissen als kritischer Erfolgsfaktor'. Die 'Erschließung neuer Märkte' und die 'Konzentration auf Kernkompetenzen' sowie 'Verstärkter Innovationsbedarf/Innovation als Treiber' werden von ca. der Hälfte der KMU als wichtige Herausforderungen angesehen.
  • Publication
    Towards corporate sustainability
    Corporate sustainability can be defined as a business approach that creates and sustains the long-term value of a company by embracing opportunities and managing risks from three dimensions: the economic, environmental, and social perspective (Lo and Sheu 2007). In this context the development and use of intellectual capital (IC) provides an important lever for the implementation of sustainability management due to the fact that the IC of an organisation affects the performance of the three sustainability dimensions equally. A variety of sustainability management concepts point out the relevance of intangible resources whereas appropriate assessment and management approaches which reveal the contribution of IC are not or only very limited provided. Study results prove that the number of enterprises which are oriented towards sustainability has increased in recent years, but the implementation still encounters a variety of limits. This especially applies to small and medium sized enterprises (SME). Due to time and financial restrictions, many SMEs do not see themselves in a position to implement sustainable development as a part of the corporate strategy (Drenk 2009). Therefore concepts and methods have to be found in order to provide new and promising instruments in particular for SMEs which constitute the majority of Europe's economic strength. Within this research paper different aspects regarding the integration of Intellectual Capital and Sustainability Management in a SME context should be examined in detail. Against the background of the "Fraunhofer Integrated Model" the relevance of indicators for an integrated management approach will be highlighted. In the past, in particular quantitative indicators represented the largest share of measured variables. However, more and more non-monetary, qualitative indicators are increasingly included in the catalogues (Hirsch et al. 2004). Based on a systematic review of existing indicator catalogues, requirements and initial content for an integrated indicator format will be formulated. Against this background the aspect of benchmarking will be taken into account. The developed methodology is currently tested in a SME from the manufacturing sector. The last chapter of this paper will outline the preliminary results of this practical implementation.