Wir gratulieren Dr.-Ing.Sumanth Ranganathan zu der erfolgreichen Verteidigung seiner Doktorarbeit.
Klimaschutz als Schnittstelle zwischen Politik, Technik und Naturwissenschaften – damit haben sich kurz vor dem Start der Weltklimakonferenz im polnischen Kattowitz 16 Nachwuchswissenschaftlerinnen und -wissenschaftler der Technischen Universität München (TUM) und ausgewählter israelischer Partnerinstitutionen befasst. Die Teilnehmer der interdisziplinären Israel-TUM Winter School zum Thema „Klima- und Energiepolitik in einer Zeit des technologischen Wandels“ machten sich dazu Ende November ein Bild von der Forschung am Straubinger TUM-Campus.
The traditional EY Award for the best master thesis at the chair of Prof. Dr. Berens (Westfälische Wilhelms-University, Muenster) was received by our team member Ms. Isabel Hertl. The ceremony took place at castle Wilkinghege on December 11, 2018. Mr. Senghaas (EY) and Prof. Dr. Berens handed over the award to Ms. Hertl (pictured). In the context of her master thesis “Challenges associated with the implementation of non-financial reporting guidelines for diversified groups – illustrated by the example of Franz Haniel & Cie. GmbH”, Ms. Isabel Hertl examined the question of how to implement the requirements of the CSR Directive 2014/95/EU into a highly diversified enterprise, such as the Franz Haniel & Cie. GmbH. In a first step, Ms. Hertl outlined legal and theoretical principles of the CSR Directive. Building on this, she identified fundamental challenges in the fields of sustainability management, traditional management accounting and external non-financial reporting. Congratulations, Ms. Hertl!
“This is how it must feel in Siberia every day”, one of the TUM students stated after entering the -23 degree centigrades frozen food warehouse area at the EDEKA logistics center Straubing. 40 students of the Master’s program „Business Economics of Biogenic Resources“ visited the warehouse complex on December 5th for a very special field trip. Together with two research associates from Prof. Dr. Alexander Hübner’s Chair of Supply and Value Chain Management, they could take an insight look at a grocery retail warehouse and speak to an industry expert in the field of logistics.
Prof. Dr. Janine Maniora recently published a new research paper entitled “Mismanagement of Sustainability: What Business Strategy Makes the Difference? Empirical Evidence from the USA” in the Journal of Business Ethics. The paper examines whether and to what extent the overall business strategy influences the firm’s mismanagement of sustainability. Specifically, an empirical measure for the mismanagement of sustainability is developed by exploiting the newly available materiality guidelines for US firms to define industry-specific material sustainability issues. Using this measure, this paper shows that mismanagement of sustainability can represent unethical business behavior when firms intentionally perform better on immaterial issues than on material issues by diverting stakeholders’ attention from the firm’s low overall sustainability performance. This paper assumes that the right business strategy can prevent such unethical actions. Based on Miles and Snow’s (Organizational strategy, structure and process, McGraw-Hill, New York, 1978) organizational theory, this paper distinguishes between Prospector and Defender business strategies. By employing multiple firm-level panel regressions, the findings suggest that Prospector-type firms are more likely to mismanage sustainability issues compared to Defender-type firms intentionally. The results give implications for researchers, regulators and standard setters, auditors, sustainability practitioners, and scholars. You can find the article here.