With its concept of linking theoretical claim with practical relevance in high-quality contributions Die Unternehmung counts as one of the leading German journals in the field of Business Administration. It covers all core subjects of business administration (e.g. marketing, accounting/controlling, organisation and corporate governance) as well as includes more recent fields such as technology and innovation management, logistics, and supply chain management. Die Unternehmung disseminates new academic insights, spotlights interesting problems from practice, presents academically profound solutions for practice, and generally encourages an exchange between science and practice. Website: www.unternehmung.nomos.de
This research delves into how stakeholder pressure influences Small and Medium-Sized Enterprises’ (SMEs) Corporate Environmental Responsibility (CER). Using survey data from 173 Swiss and German SMEs, the study employs structural equation modeling...
Transparency and the provision of information are often described as core elements of sustainable finance. Current manifestations of sustainable finance, not least the ubiquitous ESG approach, emphasize above all the need for risk information. This...
The initial purpose of the EU Taxonomy was to establish a framework that defines environmentally sustainable economic activities within the European Union (EU), designed to address the urgent need for a common language and criteria to identify and...
Sustainability efforts are an important component of business activities, and reporting on these efforts is a key aspect of monitoring performance for investors and regulatory agencies. It is, however, unclear how current reporting and other, more...