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Trotz wachsender Bedeutung von Talent Management (TM) in Unternehmen gelingt es nicht, der Talentknappheit zu begegnen. Die Corona-Pandemie verschärft die Situation. Denn der bislang nicht ausgeschöpfte Anteil qualifizierter Frauen auf dem Arbeitsmarkt wächst u. a., weil sich anteilig mehr Frauen als Männer zur Erfüllung von Sorgeaufgaben vom Arbeitsmarkt zurückziehen. Gleichzeitig werden Maßnahmen zur Vereinbarung von Berufs- und Privatleben bislang bei der Rekrutierung und Bindung von Talenten nicht oder unzureichend thematisiert. Auf der Basis der wissenschaftlichen Diskussion wird daher die Frage untersucht, inwiefern sich Vereinbarkeitsangebote von Talenten karriereunschädlich nutzen lassen.
Die Analyse des Geschäftsberichts (Risikoberichts) zeigt, dass das Risikomanagementsystem der Wirecard AG gravierende Defizite aufwies. Man muss basierend auf den öffentlich verfügbaren Daten davon ausgehen, dass sich aus den gesetzlichen Bestimmungen nach §§ 91 und 93 AktG ergebende Anforderungen nicht erfüllt waren. Wie bei vielen anderen Unternehmen ist z. B. nicht erkennbar, dass eine Risikoaggregation durch eine geeignete Methode stattgefunden hat. Ohne eine solche Risikoaggregation ist die Frühidentifikation von „bestandsgefährdenden Entwicklungen“ aus Kombinationseffekten von Einzelrisiken nicht möglich. Trotz dieser Defizite ist allerdings nicht erkennbar, dass eine kausale Verbindung mit der späteren Insolvenz besteht. Viele der Schwächen sind auch bei anderen börsennotierten Gesellschaften „üblich“ und daher kein Indiz dafür, dass das Unternehmen einem besonderen Insolvenzrisiko, speziell durch Betrug von Vorstandsmitgliedern, ausgesetzt war. Die nach dem „alten“ IDW Prüfungsstandard 340 durchgeführte Prüfung des Risikomanagements durch EY hat bestehende „schwerwiegende Mängel“ offenbar akzeptiert. Solche Schwächen der Abschlussprüfung findet man jedoch auch bei vielen anderen Unternehmen, was empirische Studien belegen. Im vorliegenden Fall bedeutet dies, dass die gravierenden Defizite der Abschlussprüfung durch EY auch im Bereich der Prüfung des Risikofrüherkennungssystems eindeutig erkennbar waren.
Over the past decade, the proliferation of entrepreneurial ventures and small firms with sustainable business models have pushed the sustainability agenda in the fashion industry. Despite prominent success stories, these companies often encounter significant operative challenges that hinder growth or even cause business failure. This paper adopts a qualitative research design and uses data gathered during 18 expert interviews with entrepreneurs and executive managers of 18 firms from 13 countries to identify and explore the dominant challenges that micro- and small-sized sustainable fashion companies struggle with. The results indicate that communicating with consumers is perceived as surprisingly difficult, especially because sustainable brands need to justify higher prices and explain the added benefits of their products. Second, resource constraints lead to operative friction and overburdening of the decision makers and their small management teams. Third, sustainable sourcing and production processes are economically difficult in an industry that continues to occupy a mass and low-cost logic. Against the background of these insights, a range of managerial recommendations are developed and contextualized in the framework of the Business Model Canvas. This novel approach makes the suggestions which are rooted in the resource-based view actionable and supports sustainable businesses to better manage their operations and achieve growth. For example, collaborative approaches with different stakeholders may mitigate constraints across all three identified problem areas.
Sustainable Digital Entrepreneurship : Examining IT4Sustainability as Business Development Path
(2022)
There is an increasing interest within the field of Information Systems as well as political agendas to identify the potential of digital technologies to promote sustainable development. Nonetheless, sustainable entrepreneurship and digital entrepreneurship are widely treated separately within the literature, suggesting that there is little understanding of how entrepreneurs could employ digital technologies to promote sustainable development. Based on an empirical, qualitative research approach, relying on Grounded Theory methodology, this paper identifies characteristics of sustainable digital entrepreneurs. An investigation of the manifestations of the sustainable digital orientation reveals a rather diffuse understanding of the relation and potential synergy effects. In response to this gap, the paper presents examples on how sustainable digital entrepreneurs employ digital and disruptive technologies to tackle sustainability challenges (IT4Sustainability development path), including information and communication technology, such as digital platforms, artificial intelligence, or drone technology. The presented approaches range from second-mover approaches associated with low digital maturity limited to the business level to the development of new business models facilitating the sustainable transition of whole sectors. These insights are summarized in an IT4Sustainability maturity model, which presents different starting points for entrepreneurs. Relevant theoretical, practical, and policy implications are discussed, especially concerning the education on IT4Sustainability, including Corporate Digital Responsibility.
Information systems (IS) play a central role in promoting corporate sustainability and pro-environmental behavior. This study explores the use of mobile apps for fostering sustainability-oriented corporate culture. It accentuates issues relating to sustainability-oriented corporate culture (RQ1), app meta-requirements as a strategic approach to addressing these issues (RQ2), as well as design and implementation principles (RQ3). Referring to the literature on sustainability apps, gamification, and nudging, our qualitative research design combines an analysis of four corporate apps intending to promote sustainable behavior and expert interviews (Grounded Theory). The proposed framework supports the planning, realization, and monitoring of this targeted app use. Single cultural dimensions inform seven issues in culture development. Five meta-requirements address this multi-dimensionality, challenges provided by new digital working environments, and principles of Green IT. Four design principles support, extend, and integrate current knowledge on app features, nudging, and gamification. Five variables determine the app intervention and maturity level. We conclude that this targeted app use should intend to foster the sustainability orientation within all dimensions of corporate culture instead of being limited to promoting sustainable behavior.
Background
Citizen energy cooperatives (CECOs) are an important element for realising the transformation of the European energy system from a central system, dominated by a few market players to a decentralized system with the participation of many citizens, in which energy supply is largely based on renewable energy sources. This article identifies success factors that ensure a working organization that is capable of implementing projects to support the energy transition and improving the well-being of citizens.
Methods
The aim of this study is to identify success factors using the example of CECOs in north western Germany through a two-step process. The first step is a literature review to identify success factors of CECOs. Second, 12 semi-structured expert interviews with managers of CECOs are conducted and evaluated by means of a qualitative content analysis. The interviews identified the success factors and barriers of CECOs. The interviews were recorded and transcribed verbatim. The coding process was carried out using a qualitative data analysis software (ATLAS.ti 8.4.5,).
Results
The results show that three factors particular should be present, but can influence each other, to lead to successful CECOs: (1) the CECOs require business models with low complexity, as business models that span different stages of the value chain can overwhelm organizational managers. (2) Committed key individuals must be found and promoted. They need the support of the members. (3) Social and ecological principles are the core values of CECOs. The maintenance and strengthening of social–ecological credibility must be promoted in the public perception.
Conclusions
The results show that CECOs emerge from a strong social cohesion in a society. In addition, local "key individuals" need to be identified and supported. To this end, the framework conditions (e.g., policy, legislation, municipal support, etc.) must be adapted in such a way that these "key individuals" in CECOs are not overburdened. The analysis of the interviews also revealed that political or regulatory barriers are often cited as obstacles to the implementation of community energy projects.