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Dieses E-Book entspricht den Vorgaben des W3C-Standards EPUB Accessibility 1.1 und den darin enthaltenen Regeln von WCAG, Level AA (hohes Niveau an Barrierefreiheit). Die Publikation ist durch Feature

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Lucie Töpfer

Sebastian Kießling

Innovation trifft Nachhaltigkeit

Praktische Werkzeuge und Strategien für ökonomische Nachhaltigkeit im Unternehmen

IFRS Sustainability Disclosure Standards Entities apply IFRS Sustainability Disclosure Standards to report on how sustainability-related risks and opportunities affect their financial prospects. This informs decisions made by investors, including whether to provide capital. Sustainability reporting of this type is an extension of conventional financial reporting. It brings new challenges to accounting and sustainability professionals. Discover a self-contained, authoritative guide to IFRS Sustainability Disclosure Standards Sustainability Reporting: A Guide for Professionals and Students offers focused guidance, with practical examples, designed to explain how entities can develop disclosures to inform investors. The authors introduce the context, purpose and requirements of IFRS Sustainability Disclosure Standards. They also demonstrate how to think about applying them in practice, covering a range of sustainability-related topics. Sustainability Reporting is designed to help readers think about: <ul><li> the purpose of IFRS requirements and how to apply them</li><li>the importance of governance, strategy, risk management, and metrics and targets</li><li>how to disclose information about climate-related issues</li><li> how to develop disclosure for sustainability-related matters not addressed directly by IFRS Sustainability Disclosure Standards</li><li>the role of controls and assurance</li><li>how the Standards are designed to reflect evolving levels of expertise and availability of data</li><li>how and why sustainability-related information is useful for investment decision-making</li></ul> Sustainability Reporting is written to complement the official and authoritative position of the IFRS Foundation, in particular IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures. Perfect for accountants, sustainability professionals, investors, business leaders, directors, and others supporting or studying investor-focused financial reporting, Sustainability Reporting is an accessible guide to IFRS Sustainability Disclosure Standards.

A Guide for Professionals and Students

Sustainability Reporting

Soziale Marktwirtschaft ist zu einer Konsensformel geworden: nahezu alle politischen Parteien berufen sich hierauf. Dies kann aber auch Anzeichen dafür sein, dass Soziale Marktwirtschaft zur Leerformel geworden ist. Umso wichtiger ist es, drei Fragen zu stellen: Was meint das Konzept ursprünglich? Wie hat es sich im Laufe der Jahre gewandelt? Wo stehen aktuelle Debatten? Dieser Band bietet anhand von Originaltexten die Grundlagen, um diese Fragen zu diskutieren. Zentrale Grundtexte werden jeweils mit Einführungen versehen, die dem Leser die intellektuellen und politischen Zusammenhänge erläutern, um Autoren, Werk und Wirkung historisch einordnen zu können. Mit Originaltexten von Tony Blair, Franz Böhm, Constantin von Dietze, Ludwig Erhard, Walter Eucken, Edith Eucken-Erdsiek, Hans Gestrich, Nils Goldschmidt, Hans Großmann-Doerth, Friedrich A. von Hayek, K. Paul Hensel, Joseph Höffner, Erich Hoppmann, Otto Graf Lambsdorff, Hans Otto Lenel, Leonhard Miksch, Alfred Müller-Armack, Wilhelm Röpke, Alexander Rüstow, Karl Schiller, Otto Schlecht, Gerhard Schröder, Viktor Vanberg, Gerhard Wegner, Michael Wohlgemuth, Joachim Zweynert.

Grundtexte zur Ordnungsökonomik

Soziale Marktwirtschaft

Routledge Studies in Trust Research

Trust and Human Resource Management: Navigating Human Capital in the Age of Transformation explains why trust has become one of the most practical "must-haves" for managing people today. As work is reshaped by digital platforms, data analytics, and AI tools, employees increasingly experience HR through systems and algorithms as much as through managers. This book shows how trust is built-or damaged-through everyday HR decisions such as hiring, performance evaluation, rewards, development, and the handling of conflict, and why trust matters for engagement, well-being, innovation, and retention.Bringing together international authors from Europe, the United States, and Asia, the chapters combine clear conceptual frameworks with evidence from surveys, comparative analyses, and real organizational cases. The volume covers timely topics including trust in AI-supported recruitment and selection, the role of HR in cybersecurity and information security staffing, stress during digital transformation, cross-cultural and generational differences in trust, and trust in automated work environments. It also highlights risks linked to surveillance and opaque decision-making and offers practical guidance on transparency, communication, employee involvement, and responsible data use.Written for non-specialists as well as scholars, the book provides a global, future-oriented map for designing HR practices that are both effective and trustworthy in an era of rapid change.

Navigating Human Capital in the Age of Transformation

Trust and Human Resource Management

Spanning a stellar career as the leader of large organisations across government, industry and education, Sir Alan Wilson has developed a deep insight into what 'actually' works in practice through the lens of systems analysis.Leaders and managers face daily challenges but need to articulate and communicate their objectives and plans for the longer term in a complex and rapidly changing environment. In the first part, five key elements of the framework are demonstrated in successive chapters: systems and the 'big picture'; strategy; finance; structures; and integrating through 'making things work'. The second part reveals the urgent challenges that translate from the global and international through to national and local scales: climate change and sustainability, security, pandemics, and social inclusion. The evolution of technology, artificial intelligence, and data science demand stronger strategies, leadership, and management across all organisations at all scales. This book responds to this need by providing international case studies, a unique framework, and references to out-of-the-box thinking that can be applied to a variety of circumstances.Leading and Management is a valuable resource for leaders and managers at all levels in any kind of organisation, particularly in universities, local authorities, government departments, industry, and those responsible for managing research.

Learning from Experience

Leadership and Management

An empirical analysis and new theoretical framework for understanding economic expectations and decision-making in different historical settings. Expectations play a crucial role in shaping economic behavior. But how are expectations actually formed, and how has this changed over time? The financial crisis of 2007–08 cast doubt on traditional theories of expectation formation, particularly the rational expectations framework. In Contingent Expectations, Alexander Nützenadel and Jochen Streb examine the ways that past experiences influence the economic expectations and decision-making of households, investors, and policymakers through history, and offer an alternative perspective. Combining a comprehensive empirical analysis of expectation formation from the eighteenth century to the present day with an assessment of the relevant economic theory, Nützenadel and Streb present a new theoretical framework, contingent expectations, for understanding economic expectation. Nützenadel and Streb show how economic actors developed new forecasting methods in response to rising uncertainty brought on by the Industrial Revolution, the expansion of global trade, financial market integration, and environmental crises. Tracing the evolution of economic theories on expectations, they find that when growing market volatility made forecasting more complex, economic agents often adapted with remarkable flexibility to changing circumstances. Challenging prevailing concepts of expectations, including rational choice and adaptive expectations, Nützenadel and Streb emphasize the heterogeneity of economic agents’ cognitive practices—in particular, the need to consider variation in information costs and historical experience. Expectation formation, they argue, is contingent on each individual’s current decision-making situation. Their account of the history of economic expectations has significant implications for current debates in economics.

Uncertainty, Risk, and Economic Behavior in Historical Perspective

Contingent Expectations

In a world where 82 percent of managers struggle to lead effectively, this international bestseller reveals the one secret that separates great leaders from the rest. “What do I need to do to be a great leader?” Every person in authority wonders this question sooner or later. Ken Blanchard, whose books have sold over 25 million copies, and Mark Miller, who rose from line worker to Chick-fil-A vice president, uncover the secret great leaders already know in this international bestseller. &nbsp;Using a classic business fable, newly promoted executive Debbie Brewster asks her mentor the crucial question: “What is the secret of great leaders?” His reply—“Great leaders serve”—confuses her, but he reveals five fundamental ways leaders succeed through service. Debbie discovers why great leaders focus on the future, how teams determine success or failure, what three arenas need continuous improvement, why leadership success has two essential components, and how to strengthen—or destroy—credibility. &nbsp;This fourth edition includes the proven SERVE model plus breakthrough content on leadership’s most critical element—a leader’s heart. Discover these new features: <ul><li>Revised chapters</li><li>New chapter with five HEART habits that form the foundation for great leadership</li><li>Comprehensive facilitator’s guide for groups and teams</li><li>Expanded resources for teams and organizations</li></ul> Translated into twenty-nine languages with over 700,000 copies sold, The Secret delivers proven wisdom in an unforgettable story that anyone can understand and apply immediately.

What Great Leaders Know and Do

The Secret, 4th Edition, Revised and Expanded

Become the Manager You Want to Be (And Others Need)

You’re the Boss

Why is a circular economy important for business students to know? What can businesses do to become more circular? How can businesses manage circular transitions and integrate better and sustainable practices into their processes? The Circular Economy is the textbook postgraduate and final-year undergraduate students need to address these questions while studying on Circular Economy and Sustainable Business courses. This textbook looks at integrating circular economy principles and metrics within key aspects of business including: storytelling, financial planning and reporting, operations and supply chain management all within four parts: - Part 1 - Planning: A Strategic Approach to Circular Economy - Part 2 - Organising: Mobilising resources and Coordinating Core Activities - Part 3 - Leading: Creating Enablers and Favourable System Conditions &gt;As more companies work to become more sustainable, specific planning, measuring and strategies will need to be embedded to ensure a smooth transition. Students studying circular economy will need to know the theories, and will also need to know how to apply theory into practice within the workplace. With this textbook, understand the key theories, strategies and applications of circular economy and how to manage circular transitions within an organization's core functions, through various real-world examples from Ikea, Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger. This textbook also has online resources including lecturer slides and a lecturers' manual.

Strategies and Principles for Responsible Businesses

The Circular Economy

It's Not too Late to Build Toward a Better Future!Rick Caruso has earned a reputation for being a problem solver--somebody who's not afraid of facing big challenges. From his appointment to Water Commissioner and later Police Commissioner in Los Angeles to his bold real estate ventures, Caruso made the decisions he felt were right, even in the face of staunch adversity. In Its Not Too Late, Caruso shares the lessons he learned from his experiences while offering us all a path forward to a better future. At a time when more importance is placed on choosing sides than actually getting things done (let alone done right), Caruso offers refreshing perspective and will teach you how to let go of false divisions, and instead to embrace the search for actual answers and solutions.Togetherness, brotherhood, sisterhood, faith in each other, respect for each other, the ideals preached in almost every faith on Earth are the way forward, no matter how difficult the climb in front of us may seem. And ultimately, the only way we will get back on that path is for each of us to step up, with integrity, in whatever small way we can: for our kids, for our communities, for our country, and for each other.

The Power of Finding Steadfast Solutions

It's Not Too Late

Managing Aviation Operations

This book offers a comprehensive and management-oriented analysis of sustainability in the aviation industry. It examines aviation's crucial role in global mobility and economic development whilst also critically addressing its environmental, social and regulatory challenges. Readers will benefit by gaining a realistic, analytically sound framework for evaluating sustainability strategies in aviation. The book supports informed decision-making, helps to anticipate regulatory and market developments, and enables readers to better balance economic performance with environmental responsibility and social acceptance in a highly complex and globally interconnected industry.By adopting a holistic ESG perspective, the book integrates environmental impacts such as climate change and noise, social issues including equity, accessibility and labour conditions, and governance aspects like regulation, reporting and stakeholder accountability. Rather than presenting simplified solutions, it highlights trade-offs, uncertainties and long-term path dependencies that shape strategic decision-making in aviation. The structured approach combines conceptual foundations with industry-specific insights, covering regulation, technology, sustainability reporting and strategic management practices.The book is relevant for all managers in the aviation industry, whether they work for airlines, airports, air traffic control organisations, regulatory authorities or political decision-makers. It is particularly important for environmental managers throughout the aviation industry, but also for managers at a senior level, as sustainability is becoming a strategic issue of growing importance. In addition, the book is valuable for students in aviation management programmes as well as for students in related fields such as aeronautical engineering and tourism management.

Management, Technologies and Accountability

Aviation and Sustainability

Betriebswirtschaftlich denken und handeln lernen

Die Sicherung ihrer wirtschaftlichen und finanziellen Zukunft gehört zu den zentralen Fragen, mit denen sich viele Organisationen der Sozialarbeit heute notgedrungen befassen müssen. Mit anderen Worten: sie müssen betriebswirtschaftlich denken und handeln lernen. Den Luxus - "Gewinnmaximierung hier, soziale Gerechtigkeit dort" - als unvereinbare Gegensätze zu sehen und entsprechend zu handeln, kann sich heute niemand mehr leisten.

Der Autor stellt sowohl den Kern des ökonomischen Denkens in der sozialen Arbeit als auch die Besonderheiten einer Betriebswirtschaftslehre für Sozialunternehmen dar. Das Buch ist nicht nur ein Brückenschlag zwischen Betriebswirtschaftslehre und Sozialarbeit, sondern vor allem eine systematische Einführung in betriebswirtschaftliche Fragen, Strategien und Instrumente:

Grundtatbestände der Ökonomie · Ökonomische Dimension der Sozialen Arbeit · Betriebswirtschaftslehre von Sozialunternehmen · Rechnungswesen · Controlling · Rechtsformen · Strategische Unternehmensführung · Beschaffung · Dienstleistungsproduktion · Personalwirtschaft · Bestimmung des Arbeitsbedarfs · Marketing · Finanzierung · Konsequenzen für die Sozialarbeit

Bestens geeignet für Studierende der Studiengänge Sozialmanagement/Sozialwirtschaft, Sozialarbeit/Sozialpädagogik sowie Gesundheits- und Pflegemanagement, Führungskräfte sozialer Einrichtungen und Dienste sowie Beschäftigte in der sozialen Arbeit, die Interesse an diesem Aufgabenfeld haben und sich entsprechend weiterbilden.

Betriebswirtschaftslehre für Sozialunternehmen

Innovation trifft Nachhaltigkeit

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