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Through the “Act to Strengthen the Non-financial Reporting by Corporations in their Management and Group Management Reports” (Gesetz zur Stärkung der nichtfinanziellen Berichterstattung der Unternehmen in ihren Lage- und Konzernlageberichten) (CSR Directive Transposition Act, „CSR-RUG“) of 11 April 2017[1], the German Bundestag implemented Directive 2014/95/EU (“CSR Directive”)[2] into German law. Following the European impetus, the CSR-RUG enriches the traditional repertoire of forms of action under environmental law by a further instrument. Already the regulatory context gives an idea of its atypical nature: The centrepiece of the CSR-RUG is the amendment of and addition to the Third Book of the German Commercial Code (Handelsgesetzbuch, “HGB”), which deals with the “trading books” of undertakings, i.e., accounting and reporting requirements. Since the reporting year 2017, large capital market-oriented corporations must report extensively within the framework of their annual management reports on their activities and effects in certain areas of “Corporate Social Responsibility”. This also includes environmental matters. The transparency and publicity this entails is intended to generate positive stimuli for more responsible, sustained and not least of all environmentally friendly entrepreneurial action.
Following a brief presentation of the European legal bases and their implementation in Germany (I.), we will classify the provisions within the underlying concept of Corporate Social Responsibility (II.) and analyse and systemise the governance effects of non-financial reporting (III.). A few remarks on selected aspects of the chosen approach and its implementation (IV.) as well as an outlook summarising our conclusions (V.) will complete this article. By detailing the German approach to transposing the CSR Directive, this paper intends to provide an example of the challenges member state legislators face when complying with modern governance concepts such as Corporate Social Responsibility by way of non-financial reporting obligations.
[1] Federal Law Gazette, Part I 2017, 802 et seq.
[2] Directive 2014/95/EU of the European Parliament and of the Council 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups, OJ EU No. L 330, p. 1.
Mehr machen, weniger planen!
(2018)
Im Zusammenhang mit der Rhythmisierung des Schulalltags spielen Pausen eine wichtige Rolle. Dass Pausen für die Regeneration und Wiederherstellung der Leistungsfähigkeit bedeutsam sind, scheint allgemein anerkannt. Die Autoren fassen im folgenden Beitrag zusammen, welche wissenschaftlichen Erkenntnisse es über die Effekte der Gestaltung und der Dauer von Pausen gibt.
New approaches in securing more sustainable urban food futures: case from Cologne-Bonn region
(2018)
Die Bundeszentrale für gesundheitliche Aufklärung (BZgA) hat im Juni dieses Jahres ihren aktuellen Forschungsbericht zum Glücksspielverhalten und zur Glücksspielsucht in Deutschland mit Datum 15.2.2018 veröffentlicht: GLÜCKSSPIELVERHALTEN UND GLÜCKSSPIELSUCHT IN DEUTSCHLAND. Ergebnisse des Surveys 2017 und Trends. BZgA-Forschungsbericht / 15.2.2018.
Argentina substantially contributes to the global organic agriculture and food sector due to its large areas of organically managed agricultural land. However, most of the organic production is intended for export. Overall, food supply for the domestic organic market is hardly tapped. Based on this, we investigate the current importance of organic agriculture and food production as well as consumption attitudes and behavior within the country. The novelty of the study also lies in the observation, documentation and analysis of latest stakeholder‐driven developments towards organic agriculture and food. Furthermore, the publication allows the Argentinean organic market to be significantly more visible for the international audience.
Innovations in the mobility industry such as automated and connected cars could significantly reduce congestion and emissions by allowing the traffic to flow more freely and reducing the number of vehicles according to some researchers. However, the effectiveness of these sustainable product and service innovations is often limited by unexpected changes in consumption: some researchers thus hypothesize that the higher comfort and improved quality of time in driverless cars could lead to an increase in demand for driving with autonomous vehicles. So far, there is a lack of empirical evidence supporting either one or other of these hypotheses. To analyze the influence of autonomous driving on mobility behavior and to uncover user preferences, which serve as indicators for future travel mode choices, we conducted an online survey with a paired comparison of current and future travel modes with 302 participants in Germany. The results do not confirm the hypothesis that ownership will become an outdated model in the future. Instead they suggest that private cars, whether conventional or fully automated, will remain the preferred travel mode. At the same time, carsharing will benefit from full automation more than private cars. However, the findings indicate that the growth of carsharing will mainly be at the expense of public transport, showing that more emphasis should be placed in making public transport more attractive if sustainable mobility is to be developed.
In Form der Nachhaltigkeitsberichterstattung werden erstmals sämtliche darauf bezogenen Daten im Unternehmen zusammengestellt und zu Indikatoren aggregiert. Im vorliegenden Beitrag wird überprüft, inwieweit dieser Datenpool für die Produktionsplanung und -Steuerung (PPS) genutzt werden kann. Dazu werden die Berichterstattungsstandards GRI und SASB herangezogen. Die Qualität der Nachhaltigkeitsindikatoren wird anhand der Kriterien Fehlerfreiheit, Aktualität, Relevanz und Angemessener Umfang hinterfragt. Der Lösungsansatz besteht zunächst darin, die für die Nachhaltigkeitsindikatoren aggregierten Daten wieder in ihre Komponenten zu separieren. Bei Daten ohne klaren Bezug zum Produktionsprozess (z.B. gemischte Abfallsammelbehälter) liefert das Erfahrungswissen der Mitarbeiter vor Ort die Basis für einen weiteren Regelkreis, der als Kontinuierlicher Verbesserungsprozess (KVP bzw. Kaizen) innerhalb der Produktion und Montage auf gebaut werden kann. Die Langform des Beitrags wurde online auf ERP-Management.de veröffentlicht.
A Method for the Sustainable Documentation of Operations Processes in Parcel Distribution Centers
(2018)
There is often no common understanding on operational processes in logistics companies as they are not properly documented. Hence, people execute the same process differently and training is conducted by experienced operators on an ad-hoc basis. Furthermore, continuous process improvement is hampered as neither the ideal process nor current issues in as-is processes are visible. A major reason for the missing documentation is the complexity of existing business process modelling languages. Modelling experts are required for initially describing the processes and also for updating the models after process changes. Furthermore, operations people are usually not used to read complex process models in EPCs or BPMN diagrams. In order to overcome these limitations, a domain-specific modelling language which facilitates maintaining up-to-date process models has been designed with a large logistics company in Germany. The paper at hand briefly describes this language and illustrates the method on how to apply it in operations environments.