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Business and Management (R0)

Darko Tipuric

Lana Cindric

Two-Tier Boards

Exploring the Dynamics of Supervisory and Management Boards in Corporate Governance

&lt;p class="MsoNormal" style="text-align: justify;"&gt;&lt;span lang="HR" style="font-size: 10.0pt; line-height: 107%; mso-ansi-language: HR;"&gt;Chapter 1. Introduction to the Two-Tier Board Model.- Chapter 2. Composition and Structure of Boards in the Two-Tier Board Model.- Chapter 3. Navigating Intra-Group Boardroom Dynamics.- Chapter 4. Navigating Dynamics Between the Supervisory and Management Boards.- Chapter 5. Board Evaluations in the Two-Tier Board Model.&lt;/span&gt;&lt;/p&gt;

Over the last twenty-five years, the concept of per-sonhood has become central to many contentious debates. Corporations have won free speech protections, as if they were individuals. The right to life or freedom has been claimed on behalf of fetuses, trees, and elephants. The fund of human rights is spilling over into the nonhuman. The Problem of Personhood reveals the unsettling consequences of granting rights to imagined persons, such as Sophia the robot citizen or New Zealand’s Whanganui River. Synthesizing the political and phil­osophical debates on personhood and drawing on a varied cast of thinkers that includes Simone Weil, Hannah Arendt, and Dr. Seuss, Lisa Siraganian un­covers the disturbing impact of this contemporary development. Awarding rights to robots and rivers all too easily becomes a legal tool to turn people into capital. When robot Sophia is made a citizen, "she" is transformed into a subject in the law without the corre­sponding legal duties that protect us from her. At the root of this trend is the US Supreme Court’s Citizens United ruling that grants First Amendment rights to corporations as if they were individuals. The result has not been the transformation of things into humans so much as humans into things, when animals and the environment would be better protected with reference to our humanity rather than to theirs.

Giving Rights to Trees, Corporations and Robots

The Problem of Personhood

Schriften zum Wirtschafts- und Technikrecht

Der Einsatz von Künstlicher Intelligenz (KI) bietet durch Unterstützung oder Substitution menschlicher Tätigkeiten und Entscheidungen Effizienz- und Kostenvorteile, wird aber u.a. durch rechtliche Unsicherheit der Geschäftsleitung gehemmt. Die Arbeit mindert diese Unsicherheit, indem sie anhand des Aktienrechts Leitlinien für den unternehmensinternen KI-Einsatz entwickelt. Unter Beachtung besonderer KI-Risiken werden anhand der Dogmatik Kriterien herausgearbeitet, an denen sich der Vorstand orientieren kann. Aktienrechtliche Grundsätze für den KI-Einsatz bei tatsächlichen Aufgaben, Beratung, Entscheidungsvorbereitung oder beim Treffen von Entscheidungen werden konkretisiert. Die Beachtung dieser Anforderungen beugt einer Organhaftung vor.

Vorstandspflichten und -haftung beim Einsatz von Künstlicher Intelligenz

KI-Governance in der Aktiengesellschaft

The question of what purposes companies should serve is crucial within company law doctrine and jurisprudence. Legislators in various jurisdictions are increasingly questioning shareholder primacy and considering the interests of stakeholders such as employees, creditors, and consumers, as well as environmental protection. This book explores these developments and moves beyond the dichotomy of the shareholder and stakeholder models. As limiting the discussion to these two variants is misleading from the perspective of corporate sustainability, the book seeks to re-evaluate the concept of the company's interest in light of the current ecological, social, and economic challenges arising under the umbrella of sustainability.

With contributions by
Tonio Friedmann, LL.M. | Prof. Dr. Géraldine Goffeaux Callebaut | Morton Gullhagen-Revling | Dr. Ieva Kozlovska | Dr. Diletta Lenzi | Prof. Dr. Lela Mélon | Prof. Dr. Lina Mikaloniene | Prof. Dr. Anne-Christin Mittwoch | Prof. Dr. Andreas Rühmkorf, LL.M. | Dr. Dr. Christoph Schmetterer | Prof. Dr. Beate Kristine Sjåfjell, LL.M. | Aleksandra Szcz¿sna | Dr. Anne-Marie Weber, LL.M.

This title is also available as Open Access.

The question of what purposes companies should serve is crucial within company law doctrine and jurisprudence. Legislators in various jurisdictions are increasingly questioning shareholder primacy and considering the interests of stakeholders such as employees, creditors, and consumers, as well as environmental protection. This book explores these developments and moves beyond the dichotomy of the shareholder and stakeholder models. As limiting the discussion to these two variants is misleading from the perspective of corporate sustainability, the book seeks to re-evaluate the concept of the company’s interest in light of the current ecological, social, and economic challenges arising under the umbrella of sustainability.

With contributions by
Tonio Friedmann, LL.M. | Prof. Dr. Géraldine Goffeaux Callebaut | Morton Gullhagen-Revling | Dr. Ieva Kozlovska | Dr. Diletta Lenzi | Prof. Dr. Lela Mélon | Prof. Dr. Lina Mikaloniene | Prof. Dr. Anne-Christin Mittwoch | Prof. Dr. Andreas Rühmkorf, LL.M. | Dr. Dr. Christoph Schmetterer | Prof. Dr. Beate Kristine Sjåfjell, LL.M. | Aleksandra Szczęsna | Dr. Anne-Marie Weber, LL.M.

A European Inquiry Inspired by a Polish-German Comparison

The Interest of the Company - A Driving Concept for Sustainable Business?

The purpose of this book is to connect the three domains of (1) ESG investment, (2) Industrie 4.0, and (3) blockchain technology through the common concept of “data,” and to illustrate how these elements are transforming modern industrial structures and corporate governance. The book is organized into four parts, introducing the key concepts and theoretical models necessary for understanding its structure.
First, the chapter reinterprets ESG investment&nbsp;through the lens of Max Weber’s ethics, positioning environmental, social, and governance factors not merely as indicators but as essential “information” that shapes corporate decision-making. It also examines the differences between ESG and SRI (using Euler and Venn diagrams), addresses the challenges of greenwashing and possible countermeasures, and discusses how pension systems incorporate future value.
Next, using the automotive industry as an example, the chapter explains how Industrie 4.0, the IoT, and Cyber-Physical Systems (CPS) are reshaping production processes and governance structures. A key point here is the shift from a traditional understanding of corporate value—once perceived in a “reified” form—to a society in which such value is increasingly visualized and assessed through data. By applying frameworks such as Porter’s Value Chain and Stan Shih’s Smiling Curve, the chapter analyzes the datafication of corporate behavior and its implications.
Furthermore, the chapter explores how the development of blockchain technology contributes to rebuilding trust, advancing decentralized governance, and enhancing transparency. This reflects a transition from an economy centered on production to one in which the “design of exchange” plays a central role in determining value.
Finally, the chapter employs interdisciplinary models—such as the Stakeholder Matrix, the St. Gallen Management Model, POW and POS, Hegelian dialectics, and Popper’s Three Worlds—to show how these three domains interact and complement one another as society moves, often unconsciously, toward a more sustainable economic model. Blockchain technology, in particular, serves as a key to understanding this transition, offering insights into how forms of exchange rooted in capitalist “reification” or “fetishism” are being reshaped.

The purpose of this book is to connect the three domains of (1) ESG investment, (2) Industrie 4.0, and (3) blockchain technology through the common concept of “data,” and to illustrate how these elements are transforming modern industrial structures and corporate governance. The book is organized into four parts, introducing the key concepts and theoretical models necessary for understanding its structure.First, the chapter reinterprets ESG investment&nbsp;through the lens of Max Weber’s ethics, positioning environmental, social, and governance factors not merely as indicators but as essential “information” that shapes corporate decision-making. It also examines the differences between ESG and SRI (using Euler and Venn diagrams), addresses the challenges of greenwashing and possible countermeasures, and discusses how pension systems incorporate future value.Next, using the automotive industry as an example, the chapter explains how Industrie 4.0, the IoT, and Cyber-Physical Systems (CPS) are reshaping production processes and governance structures. A key point here is the shift from a traditional understanding of corporate value—once perceived in a “reified” form—to a society in which such value is increasingly visualized and assessed through data. By applying frameworks such as Porter’s Value Chain and Stan Shih’s Smiling Curve, the chapter analyzes the datafication of corporate behavior and its implications.Furthermore, the chapter explores how the development of blockchain technology contributes to rebuilding trust, advancing decentralized governance, and enhancing transparency. This reflects a transition from an economy centered on production to one in which the “design of exchange” plays a central role in determining value.Finally, the chapter employs interdisciplinary models—such as the Stakeholder Matrix, the St. Gallen Management Model, POW and POS, Hegelian dialectics, and Popper’s Three Worlds—to show how these three domains interact and complement one another as society moves, often unconsciously, toward a more sustainable economic model. Blockchain technology, in particular, serves as a key to understanding this transition, offering insights into how forms of exchange rooted in capitalist “reification” or “fetishism” are being reshaped.

ESG Investment, German Industrie 4.0, and Blockchain

This book explores the evolving world of corporate reporting, where companies are expected to disclose not only financial performance but also their impact on society and the environment. As global interest in sustainability grows, businesses are increasingly publishing ESG (Environmental, Social, and Governance) reports alongside traditional financial statements - reshaping expectations around transparency and accountability.

The book begins with the foundations of financial reporting, outlining key regulations and practices that have guided corporate disclosures for decades. It then introduces the principles of sustainability reporting, explaining why ESG transparency is now essential for investors, regulators, and the public.

Organized around the three pillars of ESG - Environment, Social, and Governance - the book offers clear explanations and real-world examples of how companies communicate their broader responsibilities. Readers will gain insight into how integrated reporting is influencing corporate strategy, stakeholder trust, and long-term value creation.

Ideal for students, researchers, investors, and professionals in finance, accounting, governance, and sustainability, this book provides a practical guide to understanding and evaluating both financial and ESG reports in today's business landscape.

Financial And Sustainability Reporting

Understand how circular economy principles reshape business strategy and practice. The Circular Economy by Suzanne Smit and Uthayasankar Sivarajah is a practical and theory-informed textbook for postgraduate and final-year undergraduate students studying Circular Economy, Sustainable Business and related business and management courses. Aligned with contemporary module outcomes, it addresses why circular economy thinking is essential for modern business and how organizations can embed sustainability across core functions. The textbook examines how businesses can plan, implement and manage circular transitions by integrating circular economy principles, metrics and decision-making frameworks into everyday business activity. Structured around four interrelated stages, it explores strategic planning, resource organization, leadership and control mechanisms that enable organizations to move from linear to circular models. Real-world examples from Ikea, the Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger demonstrate how circular strategies are applied in practice across industries and regions. This textbook includes: - A four-part framework covering planning, organizing, leading and controlling circular economy initiatives - Clear explanations of circular economy theories, strategies and performance metrics - Application of circular principles to finance, operations, supply chain management and business storytelling - Real-world examples illustrating how organizations manage circular transitions &gt;Whether studying sustainable business or preparing for roles in strategy, operations or sustainability, this textbook equips students with the knowledge and practical insight needed to support and lead circular transformation in organizations.

Strategies and Principles for Responsible Businesses

The Circular Economy

The skills that built your business will destroy it if you don't evolve.

You created value by operating, deciding, and leading from the front. But companies that depend on founders die with them - not from competition, but from continuity failure. The hardest shift in business isn't growth. It's stepping back from operations while ensuring strategic discipline that outlives you.

Most owners get this transition wrong. They cling to running the company or walk away entirely. Both choices destroy value.

Whether you're an owner stepping back, a CEO navigating ownership dynamics, a board member seeking oversight clarity, a CFO bridging operations and ownership, or a family office protecting generational wealth-this is your evolution manual. Not theory-systems. Not advice-architecture. Not wishful thinking-what actually endures.

You'll learn how to:

Shape strategy without running execution
Judge CEOs and management without interference
Build succession that sustains value, not personalities
Allocate capital with discipline that outlasts leadership
Create governance that protects performance across generations

Ownership is not a reward for building a business.

It is a responsibility to protect what survives without you.

How Non-Executive Owners Build Companies That Outlive Them

The Strategic Steward

Technology governance is about choices. Every company must choose the technologies it adopts and how it will deploy them. Those choices matter.

Market forces, technology architecture, norms, and laws all have a strong effect on the choices that any company makes in adopting new technologies. Navigating those forces and deciding how to make the right choices is up to the company's leaders. Choosing digital trust is key to mitigating risk and building trustworthy innovation. Written by corporate governance expert Daniel Dobrygowski, Technology Governance helps business leaders identify and make the choices that will lead to trust and long-term success in a constantly evolving technology landscape.

Focusing on how to earn trust in new technologies and defend innovation in an increasingly mistrustful world, this book is a practical guide to implementing a digital trust-based technology governance program. Technology Governance helps leaders by providing a plan to build and deploy technology better, faster, and more responsibly. It covers the actions organizations can take to build digital trust into the tech that they procure or develop so that it considers all stakeholders' interests and upholds societal expectations and values. It includes coverage of how organizations can navigate the geopolitical and regulatory challenges associated with transformational technologies and includes real-world examples and leadership advice from organizations including Maersk, Google, and Microsoft.

Build Trust in Digital Innovation

Technology Governance

Perspectives on Asian Tourism

This textbook offers a comprehensive and holistic exploration of sustainable tourism, catering to both undergraduate and postgraduate students. The book stands out by combining foundational theories with advanced practical applications, covering a wide range of contemporary and relevant issues in sustainable tourism. The book addresses all key pillars of sustainability in tourism — environmental, economic, and social dimensions. Its scope goes beyond traditional eco-tourism to include topics such as cultural preservation, community engagement, responsible business practices, technological innovations, and policy frameworks. Special attention is given to sustainable tourism's role in India and the Global South, which is often underrepresented in existing texts. It also integrates global case studies and examples that illustrate the successful implementation of sustainability practices in diverse geographical and cultural contexts. The content is structured into five units, each designed to offer a seamless balance between theoretical principles and practical, real-world applications. Each chapter is thoughtfully organized to guide the reader through both historical discourses and contemporary debates in sustainable tourism, with sections dedicated to emerging trends like smart tourism and the use of technology in sustainability efforts. The book provides a strong grounding in core principles while also addressing the latest industry challenges, making it suitable for students, academics, and practitioners.

Principles and Practices

Sustainable Tourism in India and the Global South

AutoUni – Schriftenreihe

Nachhaltigkeit im Unternehmen erfordert mehr als Effizienzsteigerung und technische Innovation. Dieses Buch zeigt anhand einer Fallstudie, wie Nachhaltigkeitsmanager*innen mit Widersprüchen, Zielkonflikten und Unsicherheiten im Nachhaltigkeitsmanagement umgehen. Dabei werden klassische Verständnisse von Nachhaltigkeit kritisch hinterfragt und durch eine systemisch-integrale Perspektive erweitert. Wissenschaftliche Reflexion, Praxisbeobachtungen, Experteninterviews und ein innovativer methodischer Zugang mithilfe von Systemaufstellungen machen die Fallstudie anschaulich und liefern wertvolle Impulse für Führungskräfte, Nachhaltigkeitsverantwortliche und Forschende.

Eine explorative Fallbearbeitung mithilfe von Erkundungsaufstellungen

Komplexitätsbewältigung in Nachhaltigkeitsabteilungen

Palgrave Studies in Impact Finance

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta–Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta–Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.Sandra Kendo
 is an Associate Professor of Monetary and Banking Economics at the Université Catholique de Lille, where she teaches macroeconomics, finance, and financial mathematics. She holds a PhD in Economics from the Université de Lorraine and is a research affiliate of CEREFIGE and a member of the LITL (Laboratoire Interdisciplinaire des Transitions de Lille). Her research focuses on financial stability, systemic risk, banking competition, and ESG integration in financial institutions.

Standards, Challenges, and Impact for the SME of Tomorrow

Non-Financial Reporting and ESG Performance

Perspektiven für Individuen und Organisationen

Nachhaltigkeit in der digitalen Gesellschaft

Two-Tier Boards

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