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We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the telecommunications industry. We design a monetization methodology that allows us to calculate monetary impact estimates of network efficiency, rural service...
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und Unternehmensethik kommt jedoch derzeit nicht zustande, weil einigen unternehmensethischen Ansätzen (nach wie vor) die … Hintergrund argumentiert dieser Beitrag, ((a)) warum die Unternehmensethik von einer wirtschaftsethischen Konzeption gesteuert … solche Wirtschafts- und Unternehmensethik in die Ausbildung von Führungskräften integriert werden kann, so dass die BWL als …
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This paper argues that the perspective of ordonomic - a rational-choice based analysis of (interdependencies between) social structure and semantics - can provide new insights into the changing role of business in society. We claim (a) that the proper role of business is societal value creation,...
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Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a …
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Using newly-available materiality classifications of sustainability topics, we develop a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings. This allows us to present new evidence on the value implications...
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