A strategically minded CFO will realize that strategic corporate risk management is about finding the right balance between risk prevention and proactive value generation. Efficient risk and performance management requires adequate assessment of risk and risk exposures on the one hand and...

Das mit dem Schlagwort Digitaler Taylorismus verknüpfte Szenario einer digital gestützten Intensivierung tayloristischer Prinzipien wird gerne am Beispiel der Verteilzentren von Amazon illustriert. Die vorliegende Fallstudie bei einem deutschen Amazon-Konkurrenten verdeutlicht jedoch, dass...

Today's demand patterns constantly claim for greener products from more sustainable supply chains. Handling these customer needs puts a constant pressure on the players: Ecological and social issues arise additionally to challenges like technology management and efficiency enhancement....

The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves...

Over the past years, businesses have had to tackle the issues caused by numerous forces from political, technological and societal environment. The changes in the global market and increasing uncertainty require us to focus on disruptive innovations and to investigate this phenomenon from...

Based on a unique firm-level data set from the German manufacturing sector, this paper disentangles environmental and non-environmental product and process innovations. The multivariate probit analysis shows that the various innovation types are determined by different factors. The estimation...

Die jüngeren Entwicklungen der Informations- und Kommunikationstechnik haben zu einer mehr und mehr globalisierten Welt geführt, in der geographische Beschränkungen entfallen und sich Unternehmen ständig neuen Herausforderungen gegenübergestellt sehen. Ein solch dynamisches Umfeld...

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...