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Zeitschrift
Jahresbericht 2018
(Universität Kassel, Fachbereich Wirtschaftswissenschaften, 2019)
Zeitschrift
Jahresbericht 2022
(Universität Kassel, Fachbereich Wirtschaftswissenschaften, 2023)
Dissertation
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Exploring risk and sustainability performance in base of the pyramid supply chains
(2022-07)
In the contemporary business world, the real competition is not among individual businesses but rather between supply chains. Companies, which are part of efficient supply chains, are considered destined to outperform their competitors being part of inefficient supply chains. Moreover, performance has been a matter of concern for researchers for decades and is the primary aim of any firm’s existence. The definition of performance includes the performance measurement (PM) concept and further supports the notion that ...
Dissertation
Spekulatives Kapital und chinesische Auslandsübernahmen
(2024)
Warum nahmen die Unternehmensübernahmen chinesischer Investoren in Deutschland und der EU ab 2011 zu und stiegen zwischen 2015 und 2017 besonders stark an? Diese Studie beantwortete diese Frage, indem sie empirisch die folgenden drei Themen untersuchte: die chinesischen Investoren, die zwischen 2011 und 2019 deutsche Unternehmen übernommen haben, die Entwicklung des chinesischen Finanzsektors zwischen 2009 und 2017 und die M&A-freundliche regulatorische Umgebung während der Amtszeit des 18. Zentralkomitees der ...
Working paper
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Authoritarian escalation in Peru : Extractivism, racial discrimination and democracy
(2023-06-23)
• The current political crisis in Peru manifests long-standing social discontent over historical ethnic, class and environmentalinequalities that are largely created and supported by the extractivist model.
• Traditionally, extractivism has developed in the country in a localized authoritarian manner. Emergency decreessuspending fundamental rights and guarantees and opening spaces for the disproportionate use of public force happenedonly in particular zones of social conflict.
• Extractivism has imposed itself ...
Dissertation
![Open Access](/themes/Mirage2/images/Open_Access_logo_PLoS_transparent.svg)
Diffusion of Material Flow Cost Accounting and its Contribution to Sustainable Development
(2022)
This thesis aims to analyze how further take-up of Material Flow Cost Accounting (MFCA) in practice can be encouraged to support sustainable development. To achieve the aim of the thesis, three studies on MFCA are conducted at multiple levels. The first study provides a better understanding of MFCA application at the corporate level in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. The second study considers the contextual and transformational ...
Dissertation
Die Wirkung von Sustainability Management Control Systems auf Risiko und Resilienz von Unternehmen
(2024)
Die Dissertation mit dem Titel „Die Wirkung von Sustainability Management Control Systems auf Risiko und Resilienz von Unternehmen“ befasst sich mit der Forschungsfrage, ob Unternehmen durch den Einsatz von Sustainability Management Control Systems (SMCS) das Risiko ihres Unternehmens senken und mittels SMCS eine ambidextre Unternehmensstrategie in Resilienzfähigkeiten überleiten können. Die Dissertation folgt einem positivistischen Forschungsansatz und wertet mittels Fragebögen gewonnene Daten anhand der quantitativ ...
Dissertation
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Value relevance of ESG reporting
(2024)
In this doctoral thesis I analyzed the value relevance of ESG reporting in a broad Europe-focused context. In doing so, this thesis takes a holistic view by examining the value relevance of ESG reports. On the one hand, it focuses on certain characteristics such as the type of report or institutional environment. On the other hand, it seeks to obtain a deeper insight into what influences the perception of ESG reporting in general, analyzing ESG-related factors such as ESG controversies.
Working paper
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Brazilian Development at a Standstill? Perspectives and Challenges for the New Lula Government.
(2022-12)
• Brazil has a standstill development syndrome as its development path swayed from extractivism to industrialization and back to extractivism.
• The prioritization of environmental protection and indigenous rights is the most significant novelty for Lula in 2022 compared to his previous governments.
• Lula's third mandate will not be a left-wing government due to the broadness of the coalition.
• Lula aims to improve people's livelihoods and reduce poverty by promoting industrialization. Therefore, international ...
Working paper
![Open Access](/themes/Mirage2/images/Open_Access_logo_PLoS_transparent.svg)
Colombia and the Coalition of the Pacto Histórico: From Extractivism to a Productive Economy?
(2022-07)
• The new Colombian president Gustavo Petro pushes for a transition from an extractivist to a productive economy.
• He needs to address the country’s enormous inequalities to achieve long-term peace.
• Agrarian reform and tax reform are urgent and part of the government’s plan.
• Mining will continue to be a strategic economic sector and a potential source of social conflicts that can weaken the action of
the new government if a dialogue with the affected groups is not established.
• With the new commodity boom ...