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Incorporating environmental sustainability in products and services is becoming increasingly important for the telecommunications industry. Mobile communications providers, in particular, face the challenge of integrating sustainability into their product design and communication, as their offerings cover both services (e.g., mobile phone plans) and hardware (e.g., smartphones). Whether consumers are willing to pay a premium price for environmentally sustainable telecommunications products and services remains unclear. In the absence of previous empirical research, the present study investigates consumer preferences and the willingness to pay (WTP) for environmentally sustainable mobile telecommunication bundles, with particular emphasis on differences based on consumers’ green consumption values. A three-step pre-study process involving experts and consumers was conducted prior to the application of an adaptive choice-based conjoint analysis (ACBC) among 495 German consumers (using the summed price approach). Compared to price, data volume, and a brand-new smartphone, our findings indicate lower significance of attributes such as smartphone warranty, Eco Rating, and cloud storage. Green consumers place greater value on the smartphone, Eco Rating, and green cloud storage than non-green consumers. The latter exhibit greater price sensitivity and focus less on environmental criteria in their purchase decisions. The WTP for an environmentally-friendly mobile phone plan among green consumers is €11 higher than for non-green consumers. This study contributes to the literature by adding the sustainability dimension to preference research for telecommunications services and by unveiling the relative importance of sustainability in the purchase decision for mobile phone plans.
This article explores the Science-Based Target initiative (SBTi), a global initiative supporting corporations in reducing their greenhouse gas emissions in line with the Paris Agreement. The study examines the participation and communication of the SBTi among Deutscher Aktienindex 40 (DAX40) companies in the 2023 reporting year. Using a content analysis approach with annual and sustainability reports, the research highlights that the majority of DAX40 companies have set or committed to developing science-based targets (SBTs), although reporting practices differ. The findings provide valuable insights for the SBTi and for stakeholders to better understand how to implement and communicate about SBTs.
Mit Einführung der Corporate Sustainability Reporting Directive (CSRD) wurden die unter den Anwendungsbereich der Richtlinie fallenden Unternehmen zur Berichterstattung über ihre wesentlichen Datenpunkte zu den Themen Environment, Social und Governance verpflichtet. Mit diesen Verpflichtungen gehen zahlreiche Berichterstattungsanforderungen einher, die bislang auf großen Widerstand in der Praxis gestoßen sind und somit die hinter dem Regelwerk stehenden Ziele gefährden. Mit den aktuell diskutierten Reforminitiativen soll die Verbindung der Ziele Wettbewerbsfähigkeit und Klimaschutz gefördert werden. Dahingehend avisierte die EU-Kommission in ihrem am 11.02.2025 publizierten Arbeitsprogramm drei Omnibus-Pakete. In diesem Kontext wurde am 26.02.2025 das erste Paket veröffentlicht, welches das Thema der Nachhaltigkeit fokussiert, drastische Maßnahmen zur Reduktion der Berichtspflichten vorsieht und den Übergang von einer „CSRD 1.0“ zu einer möglichen „CSRD 2.0“ impliziert.
Die Bedeutung von ESG (Environmental-, Social, Governance)-Kriterien hat für Anlageentscheidungen von Investoren deutlich zugenommen. Dabei spielt die Diversität des Managementteams eine wichtige Rolle; dahingegen gilt die Private-Equity-Branche nach wie vor als von „weißen Männern“ dominiert. Vor diesem Hintergrund wird in diesem Beitrag ein Index dargestellt, der nicht nur die Diversität des Managementteams von Fonds abbildet, sondern diese Diversität auch mit der Performance des Fonds verbindet.
Unternehmen stehen zunehmend vor der Herausforderung, ihre Steuerungssysteme an neue Marktanforderungen anzupassen. Mit dem vorliegenden Beitrag soll die Entwicklung der Steuerungssysteme der DAX-Unternehmen zwischen 2020 und 2023 untersucht werden. Die Analyse zeigt, dass finanzielle Kennzahlen weiterhin eine zentrale Rolle spielen. Gleichzeitig hat die Bedeutung nichtfinanzieller Kennzahlen zugenommen. Diese Verschiebung ist Ausdruck eines stärkeren regulatorischen und gesellschaftlichen Drucks hin zu nachhaltigen Geschäftsmodellen. Häufige Anpassungen der Steuerungssysteme bergen indes das Risiko von Inkonsistenzen, weshalb eine transparente Kommunikation dieser Änderungen essenziell ist. Die Ergebnisse der Analyse unterstreichen die Relevanz eines ganzheitlichen Steuerungsansatzes, bei dem finanzielle und nichtfinanzielle Kennzahlen integriert, regelmäßig evaluiert und an strategische Ziele angepasst werden.
C-Level-Kommunikation
(2025)
Sehr geehrte Frau Stoetzel, in den vergangenen Jahren nimmt die Bedeutung der sog. C-Level-Kommunikation und damit auch die Bedeutung des C-Level Personal Branding immer mehr zu. Die Plattform LinkedIn spielt dabei eine Hauptrolle. Was steckt dahinter und was bewirkt diese Entwicklung?
JS: Die Digitalisierung hat die Erwartungen an Führungskräfte grundlegend verändert. Wo früher quartalsweise Geschäftsberichte und jährliche Hauptversammlungen ausreichten, erwarten Stakeholder heute einen kontinuierlichen Dialog auf Augenhöhe. Eine neue Generation von Investoren recherchiert digital, bevor sie in persönlichen Kontakt tritt. Diese Entwicklung wurde durch die ESG-Thematik noch verstärkt – Nachhaltigkeit und Governance erfordern transparente, regelmäßige Kommunikation.
The concept of coopetition - simultaneous collaboration and competition between organizations to achieve mutually beneficial outcomes - plays a pivotal role in shaping business performance, particularly during periods of rapid technological advancements. This is especially evident the manufacturing sector, where innovation and competitive dynamics intersect with economic and social forces. The current academic discourse predominantly focuses on the qualitative identification and analysis of coopetition attributes, leaving a significant gap for large-scale quantitative studies to enable empirical assessment. This study aims to examine the significance of three groups of coopetition attributes for coopetition performance classified into two strategic (dynamics, paradoxicality), six relational (asymmetry, complexity, coopetition intensity, mutual dependence, strength, tensions), and five behavioral attributes (competition intensity, conflict, formality, investments, trust). Using data from 1216 manufacturing firms in Poland and employing a generalized Covariance based Structural Equation Model (CB-SEM), this study offers nuanced insights to the global discourse at the intersection of technological change and social dynamics. The results indicate that the strategic attribute paradoxicality, the relational attribute strength, and most of the behavioral attributes (trust, competition intensity, investments, formality) positively impact coopetition performance. Additionally, a significant negative impact of the strategic attribute dynamics was demonstrated, while no significant influence was identified for the remaining relational attributes (asymmetry, tensions) as well as the behavioral attribute conflict. Diverging from prior qualitative approaches, this study offers data-driven insights for decision-makers navigating societal and technological change, highlighting which attributes should be stimulated to enhance coopetition performance while minimizing the level of dynamics within coopetition strategies.
The has been an upsurge in the significance of sustainability in the business landscape, leading corporations to adopt strategies that extend beyond implementing social responsibility initiatives. While start-ups and social entrepreneurs have excelled in integrating sustainability into their business models, balancing financial goals with the growing demand for sustainability has been far more challenging for large corporations. This study considers the potential of corporate entrepreneurship to foster sustainability within established companies. Sustainable corporate entrepreneurship (SCE) allows companies to leverage innovation for sustainability as a value-creating opportunity rather than a restrictive constraint. This study addresses a critical gap in the literature—the lack of a comprehensive framework for SCE––through a meticulous, systematic literature review of 95 recent publications. Our proposed SCE framework has three dimensions: focus, approach, and evaluation. We provide insights to deepen understanding and guide future research in this evolving field. Specifically, we introduce a model that illustrates how SCE can be cultivated as a dynamic capability for generating value through sustainability-focused innovation. This model captures individual and organisational factors and encompasses factors that enable and limit SCE.
In November 2015 German parliament passed a law regulating delisting offers requiring companies to offer shareholders a compensation at least equal to the six-month volume-weighted average price (VWAP) of the stock. This paper analyzes a sample of delisting offers made under the new regulations. We identify two primary motives for delisting. First, delistings linked to preceding takeover offers aim to pressure remaining shareholders into tendering their shares. Second, majority shareholders, leveraging private information, opt to delist and present an offer to minority shareholders when the stock is undervalued. Since institutional investors are often restricted to holding shares listed on regulated markets, they are effectively forced to accept such offers. Our findings suggest that majority shareholders may use delisting offers to take advantage of significant undervaluation caused by external shocks.