The European Parliament outlines its view for a legislative initiative by the EU Commission for binding supply chain due diligence rules. A European solution is welcome as national rules lead to a diversion of trade barriers and distortions of competition in the internal market. Yet, it is key...

The European Commission is planning a new regulation for mandatory human rights and environmental due diligence (Due Diligence Directive) as part of the Sustainable Corporate Governance initiative. The longawaited EU proposal is expected to have requirements that go far beyond the German Act on...

Auf dem Weg zur Klimaneutralität spielt der Übergang von einer linearen Wirtschaft zu einer Kreislaufwirtschaft (Circular Economy) eine wichtige Rolle. Kreisläufe von Ressourcen lassen sich in Unternehmen unterschiedlich umsetzen. Der hierfür notwendige Blick auf den gesamten Lebenszyklus...

Die chemische Industrie ist eine der wichtigsten Branchen der deutschen Volkswirtschaft. Sie zeichnet sich durch eine hohe Kapitalintensität aus und steht als Grundstoffproduzent für viele andere Branchen am Anfang der Wertschöpfungskette. Jeder Euro direkte Wertschöpfung, der von...

Der Pfad zur Klimaneutralität erfordert klimaschutzwirksame Investitionen und einen Transformationsprozess in allen Bereichen der Wirtschaft. Eine Vielzahl von Studien und Statistiken befasst sich national und international mit Ansätzen zur Definition und Quantifizierung von...

The European Commission is taking serious steps towards realising the concepts of 'recycle, repair and re-use' and avoiding waste at all stages of the value chain with its EU circular economy package (December 2015). Besides setting new recycling and landfilling targets to enforce member states...

Purpose – Socially responsible property investments (SRPI) are seen as the emerging trend in socially responsible investing. The purpose of this paper is to raise the question of whether this trend is also valid for Germany. The results presented in this article are based on an explorative...

This study empirically examines the relationship between public funding and repertoire decisions in the German public theatre sector. A cross-sectional econometric model is constructed to estimate the effects for a sample of 127 public theatres covering the theatre season 1998/1999 using a...

Two years after adopting the Circular Economy Package, EU institutions finally agreed on new EU waste rules. Despite lower recycling targets as originally envisaged, most countries still have to push recycling to meet the goals. A single method of determining recycling rates was also decided,...

The European Commission aims to push forward the concepts of 'recycle, repair and re-use' as well as waste avoidance. Two years after adopting the Circular Economy Package, EU institutions finally agreed on new EU waste rules. Despite lower recycling targets as originally envisaged, most...