Sustainable Corporate Development

SFB 1026 - C2: Intellectual capital and knowledge management

Description

The aim of sub-project C2 is to develop and test methods for the integrated management of material and immaterial resources. The focus is on questions of internal corporate management and integrated external reporting related to organisations, regional clusters and networks. This objective is based on the assumption that intangible resources are becoming increasingly important for corporate performance. This trend is underpinned by an ongoing analysis of studies on sustainability... An integrated framework for measuring, managing and reporting corporate sustainability performance has been developed. The implementation is based on procedures and instruments, which have been integrated into an associated implementation model.

The definition of the business model and its system boundaries as well as the external environment are the starting point for the analysis of the value creation model and the tangible and intangible resources used. The measurement and analysis of the factors of this model is based on a self-assessment procedure with regard to intangible resources, a key figure analysis validating the qualitative self-assessment, and an employee survey on sustainable corporate development.

The data generated is analysed by means of a strengths and weaknesses analysis. The data generated is interpreted by means of strength-weakness analyses and impact analyses in order to derive suitable measures. An internal reporting system enables the targeted monitoring of the defined improvement measures. Another research result is integrated reporting, in which all three sustainability dimensions, economy, ecology and social issues, are taken into account. For this purpose, principles of reporting were compiled and content elements defined, which are to serve as guidelines for the preparation of an integrated report. In a further step, the procedure for distributing such a report to internal and external stakeholders is described. The project results so far have been tested in cooperation with a German manufacturing company (SME).

Contact

Prof. Dr.-Ing. Holger Kohl
+49 (0)30 314-25662
Secr. PTZ 9
Room PTZ 355
E-Mail