Fachbereich Wirtschaftswissenschaften
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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.
This paper presents the outcomes of an exploratory field study that examined the social impact of an ICT-based suite of exergames for people with dementia and their caregivers. Qualitative data was collected over a period of 8 months, during which time we studied the daily life of 14 people with dementia and their informal and professional caregivers. We focus on the experiential aspects of the system and examine its social impact when integrated into the daily routines of both people with dementia themselves and their professional and family caregivers. Our findings indicate that relatives were able to regain leisure time, whilst people with dementia were able to recapture certain aspects of their social and daily activities that might otherwise have been lost to them. Results suggest that the system enhanced social-interaction, invigorated relationships, and improved the empowerment of people with dementia and their caregivers to face daily challenges.
New approaches in securing more sustainable urban food futures: case from Cologne-Bonn region
(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.
The curricula of all degree programs at H-BRS have many different practice-oriented activities and focus on hands-on learning. In labs and small classrooms (30–60 persons), students get a personalized learning environment which is complemented with many individual and group projects that foster collaborative work situations. There are several main areas that students learn from working with industry, local organizations or public institutions.
Project Overview
(2018)
The project "German-African University Partnership Platform for the Development of Entrepreneurs and Small/Medium Enterprises" started in 2015 within the framework of the program "University-Business-Partnerships between Higher Education Institutions and Business Partners in Germany and in Developing Countries", funded by the German Ministry of Economic Cooperation and Development (BMZ), and the German Academic Exchange Service (DAAD). It is carried out by Hochschule Bonn-Rhein-Sieg, University of Applied Sciences in Germany (H-BRS), the University of Cape Coast (UCC) in Ghana, and the University of Nairobi (UoN) in Kenya.
Digitisation has brought a major upheaval to the mobility sector, and in the future, self-driving cars will probably be one of the transport modes. This study extends transport and user acceptance research by analysing in greater depth how the new modes of autonomous private cars, autonomous carsharing and autonomous taxis fit into the existing traffic mix from today's perspective. It focuses on accounting for relative added value. For this purpose, user preference theory was used as a base for an online survey (n=172) on the relative added value of the new autonomous traffic modes. Results show that users see advantages in the autonomous modes for driving comfort and time utilization whereas, in comparison to conventional cars, in many other areas – especially in terms of driving pleasure and control – they see no advantages or even relative disadvantages. Compared to public transport, the autonomous modes offer added values in almost all characteristics. This analysis at the partwor th level provides a more detailed explanation for user acceptance of automated driving.