VietGreen, headquartered in the South of Vietnam, is a bottled mineral water company striving towards becoming a leading mineral water producer with a strong reputation for social responsibility and integrity. This case describes VietGreen’s decision to explore the potential of material flow cost accounting (MFCA) for enhanced eco-efficiency and achieving the company’s long-term goals. It introduces the students to the company’s major challenges in meeting existing and newly introduced environmental regulations and ...

The intention-action gap stands out in research on sustainable consumption for decades. The current research explores the role of socially desirable responding (SDR) in the appearance of this gap by utilising an indirect questioning technique. Two online experiments (n=306 and n=334) demonstrate, in line with most market surveys, that consumers present themselves as highly responsible when being assessed with the standard survey measurement approach (i.e., direct questioning). However, the responses of participants ...

The article argues that the increasing financialization of remittances produces an enormous shift in the political economy of development and contributes to a new power geometry of development. Exploring this power geometry, the article focuses on three main issues: First, migrants intend to support their friends and families on an individual level as remittance senders, and together with the corresponding recipients they form a translocal moral economy. On a macro level, the value of these transactions is high when ...

Although legitimacy theory provides strong arguments that environmental, social and governance (ESG) disclosure and performance can help mitigate firm-specific (idiosyncratic) risks, this relationship has been repeatedly challenged by conceptual arguments, such as ‘transparency fallacy’ or ‘impression management’, and mixed empirical evidence. Therefore, we investigate this relationship in the revelatory case of initial public offerings (IPOs), which represent the first sale of common stock to the wider public. IPOs ...

Transitioning to a bio-based economy is widely perceived as a necessary way to tackle climate change and other key environmental challenges. Given the major socio-economic consequences that such a transition entails for people’s everyday lives, it is crucial to take account of citizens’ perceptions and levels of acceptance of these changes. This study applies a holistic approach to gain an understanding of how citizens in Germany assess possible developments associated with transitioning to a bioeconomy. We developed ...

The exploration of the drivers of interpersonal alignment processes in romantic partners is particularly relevant to policies that promote green behavior because social anchoring in families and relationships can undermine effective behavioral change. The present paper aims to investigate the role important life events, such as childbirth, marriage, and the acquisition of real estate, in explaining the alignment of pro-environmental behavior within couples over time. The adoption of a life-course perspective is a ...

Coachingforscher:innen wie auch Expert:innen der Coachingpraxis versichern sich häufig ihrer wechselseitigen Bedeutsamkeit und Relevanz. Doch unter der Wasseroberfläche brodelt es: Nehmen die Praktiker:innen den wachsenden „body of knowledge“ in der Forschung überhaupt zur Kenntnis? Oder ist es aus ihrer Perspektive nicht vielmehr so, dass Forschung und die daraus resultierenden Publikationen weder inspirieren noch informieren noch instruieren? Auf der anderen Seite schütteln Wissenschaftler:innen den Kopf darüber, ...

The Industry 4.0 (I4.0) concept paves the way for the circular economy (CE) as advanced digital technologies enable sustainability initiatives. Hence, I4.0-driven CE-oriented supply chains (SCs) have improved sustainable performance, flexibility and interoperability. In order to smoothly embrace circular practices in digitally enabled SCs, quantitative techniques have been identified as crucial. Therefore, the intersection of I4.0, CE, supply chain management (SCM) and quantitative techniques is an emerging research ...

Die Diskussion über Führung in Präsenz und in der virtuellen Welt hat durch die Covid19 bedingte Verlagerung von Arbeitsplätzen in die Homeoffices neuen Schwung aufgenommen. Jedoch muss in die Diskussion miteinfließen, wie und wodurch Führung wirksam wird. Kommunikation auf sachlicher, affektiver und emotionaler Ebene ist das Bindeglied zwischen Führungskraft und Geführten. Aber gerade Kommunikation unterscheidet sich grundlegend in Präsenz und im virtuellen Raum. Das Kommunikationsmodell von Owen Hargie beschreibt ...

Die COVID-19-Pandemie war der größte Transformationsbeschleuniger für die Arbeitsorganisation. Die BSR hat in einer repräsentativen Studie 2374 Beschäftigten zu Erfahrungen und Erwartungen mit mobilen Arbeiten (MoA) befragt. Es konnten keine unterschiedlichen Erwartungen bei Beschäftigten verschiedener Verwaltungsbereiche oder unterschiedlicher Altersgruppen nachgewiesen werden. Auch die familiäre Situation führt zu keinen anderen Erwartungen an das MoA. Führungskräfte wünschen sich weniger MoA. Die meisten wollen 2 ...