Edeltraud Günther

The hurdles analysis as an instrument for improving environmental value chain management

Regarding the target of greening the value chain, procurement can be considered an important factor. Hence, management of procurement processes towards more green procurement can be seen as a good possibility for improving the whole value chain from an environmental point of view. To support companies in their efforts of changing their procurement process towards being more green, factors that may hamper, decelerate or even block green procurement – so-called hurdles (barriers) – have to be identified and evaluated, and strategies to handle them developed. Therefore, the hurdles analysis method is presented. This method shall enable companies to identify, assess and handle hurdles to green procurement and in this way manage procurement processes more proactively in future. This article contributes to interorganisational environmental management, which is important for bridging industrial ecology research to business, management and organisational studies.

Adding value to fruit processing waste: innovative ways to incorporate fibers from berry pomace in baked and extruded cereal-based foods—a SUSFOOD project

This article communicates the set-up of BERRYPOM, a European research project established in the second call of the SUStainable FOOD Production and Consumption (SUSFOOD) network. The project deals with the by-product from berry processing, which is frequently recycled as animal feed, composted or utilized for biogas production. With BERRYPOM it is proposed to analyze the value of berry pomace, to optimize the recovery of bioactive compounds from pomace material, and to incorporate processed berry pomace in cereal-based foods to take advantage of nutritional benefits that originate from its fiber and the content of bioactive substances. Additionally, extraction methods will be evaluated to obtain products rich in phytochemicals, and the influence of processing steps on the antioxidant capacity of pomace will be analyzed. The fiber extracts will then also be utilized in different cereal-based foods and extruded products. As project outcome we expect a substantial increase of knowledge concerning fiber and phytochemicals extraction from berry pomace, its suitability for enhancing nutritional and sensory properties of cereal-based foods, and its effects on the sustainability of the food chain.

Biotechnological hydrogen production by photosynthesis

Microbiological photosynthesis is a promising tool for producing hydrogen in an ecologically friendly and economically efficient way. Certain microorganisms (e.g. algae and bacteria) can produce hydrogen using hydrogenase and/or nitrogenase enzymes. However, their natural capacity to produce hydrogen is relatively low. Thus, there is a need to optimize their core photosynthetic processes as well as their cultivation, for more efficient hydrogen production. This review aims to provide a holistic overview of the recent technological and research developments relating to photobiological hydrogen production and downstream processing. First we cover photobiological hydrogen synthesis within cells and the enzymes that catalyze the hydrogen production. This is followed by strategies for enhancing bacterial hydrogen production by genetic engineering, technological development, and innovation in bioreactor design. The remaining sections focus on hydrogen as a product, that is, quantification via (in‐process) gas analysis, recent developments in gas separation technology. Finally, a discussion of the sociological (market) barriers to future hydrogen usage is provided as well as an overview of methods for life cycle assessment that can be used to calculate the environmental consequences of hydrogen production.

Accounting for emission rights

From 2005 companies have to account for emission rights. This article presents an overview on the international, European and national climate policy and shows alternatives for greenhouse gases to be reported. The focus of the article is based on the influence of climate policy on accounting. Moreover, the interdependencies of the development of accounting and the treatment of ecological resources are shown.

Zur adäquaten Berücksichtigung von immateriellen und ökologischen Ressourcen im Rechnungswesen

Prof. Dr. Thomas Günther, Lehrstuhl für Betriebliches Rechnungswesen/ Controlling, TU Dresden. Neben den im Rechnungswesen traditionell abgebildeten materiellen und finanziellen Ressourcen nutzen Unternehmen nicht abgebildete immaterielle und ökologische Ressourcen. Die Nutzung und Entwicklung dieser Ressourcen beeinflusst unternehmerische Entscheidungen und die zukünftige Unternehmensentwicklung. Die Autoren gehen der Frage nach, ob und wenn ja, in welcher Form immaterielle und ökologische Ressourcen in der Unternehmenssteuerung und im Rechnungswesen berücksichtigt werden können.

Instrumente des Green Controllings: ein Blick zurück, ein Blick nach vorn

Stichwörter CO2-Fußabdruck Green Controlling Materialflusskostenrechnung Öko-(logieorientiertes) Controlling Wasser-Fußabdruck Energiekrise, saurer Regen, Klimawandel, Biodiversität, atomarer GAU – Umweltthemen ändern sich, doch die Frage aus der Sicht des Controllings bleibt gleich: „Bedarf es eines ökologieorientierten Controllings und wenn ja, wie soll es ausgestaltet sein?“ Der Beitrag zeigt die Entwicklung des ökologieorientierten Controllings – heute auch Green Controlling genannt – auf und wagt eine Aussage, welche Instrumente sich in den nächsten Jahren etablieren könnten.

Etablierung betriebswirtschaftlicher Methoden durch Normung

Ressourceneffizientes Wirtschaften ruckt immer verstarkter in den Fokus von Politik und Unternehmen. So sieht die Europaische Kommission Ressourceneffizienz als eine der kommenden strategischen Herausforderungen, die es zu bewaltigen gilt und grundete die Leuchtturminitiative fur ein ressourceneffizientes Europa. Auf Seiten der Unternehmen bestehen seit vielen Jahren durch das okologieorientierte Controlling Bestrebungen, Umweltkosten und Ressourcenschonung zu integrieren. Der Verbund aus Forschung und Praxis hat bereits zahlreiche okologieorientierte Informations- und Entscheidungsinstrumente entwickelt. Eines der vielversprechendsten ist die Methode der Materialflusskostenrechnung. Diese Ende 2011 als DIN EN ISO 14051 kodifizierte Methode hat die Identifizierung von Ineffizienzen von Material- und Energiestromen und damit die Vermeidung der damit verbundenen Kosten zum Ziel.

Corporate Carbon and Climate Accounting

While climate change policies and negotiations are developing and scientist are urging for more action, in most countries progress remains on a low level and the macro figures indicate that climate change becomes even more critical. As a reaction to this, some advanced business leaders have initiated various actions and projects with their companies, and various regulations have been introduced by governments with varying levels of effectiveness. In this context of a mix of international initiatives, media attention, customer irritation, diverse regulatory changes and partial political lethargy, ever more companies are challenged to identify and reduce their exposure to climate change issues. Whereas the reduction of climate change emissions is an important topic, it has also become obvious that climate change is not just a future risk but is already happening. This invokes adaptation activities in addition to mitigation strategies and measures. A basic requirement to design the corporate climate strategy is the knowledge about the company’s exposure as well as about options, effects and costs of emission S. Schaltegger (&) D. Zvezdov Centre for Sustainability Management (CSM), Leuphana University Lüneburg, Lüneburg, Germany e-mail: schaltegger@uni.leuphana.de D. Zvezdov Friedrich-Alexander-Universität Erlangen-Nürnberg, Nuremberg, Germany e-mail: dimitar.zvezdov@fau.de E. Günther TU Dresden, Dresden, Germany e-mail: ema@mailbox.tu-dresden.de M. Csutora Corvinus University of Budapest, Budapest, Hungary e-mail: maria.csutora@uni-corvinus.hu I. Alvarez University of Basque Country, San Sebastian, Spain e-mail: igor.alvarez@ehu.eus

CSR und Rechnungslegung

Das Rechnungswesen kann einen wesentlichen Beitrag dazu leisten, CSR – also die Ubernahme von Verantwortung fur die Gesellschaft durch Unternehmen – in betriebliche Entscheidungen zu integrieren, indem die Entscheidungstrager „use its expertise in the area of data accumulation and data presentation to aid society in its attempt to internalize economic externalities“.

A Market-Oriented View of SCM — Researching Criteria and Instruments in the Public Procurement Process

Supply Chain Management is mostly analyzed in the context of private companies as suppliers and private companies or individuals as customers. This article focuses on the specific issues that have to be integrated in an SCM analysis if the end user is a public authority. The presented research project focuses on the specific end user public authority, the specific information flows due to highly standardized structures, specific goods and services relevant for public authorities as end users, and specific critical success factors for companies to gain competitive advantages within a supply chain dominated by public sector issues.