Kristin Stechemesser

The ‘Why Not’–Perspective of Green Purchasing: A Multilevel Case Study Analysis

Abstract To support organizations in their greening efforts the normative and instrumental ‘how to’ perspective is indispensable. However, the descriptive ‘why not’ perspective adds valuable insights to factors that may hamper, decelerate or even block green purchasing. Our study follows Eisenhardts design for case study research and comprises three stages: in the first stage, we analysed barriers to green procurement in six municipalities in five European countries; in the second stage, we combined those findings with the literature on multilevel research, present a barrier framework based on a multilevel categorization and develop hypotheses by analysing the organizational and the individual level in one of the biggest procurement agencies in Europe. In the third stage, we test the derived hypotheses and draw conclusions. In order to be able to deeply analyse one specific decision process and its inherent barriers we focused on the procurement process due to its gatekeeper position in organizations. We contribute to understanding the greening of organizations via the ‘why not’ perspective by answering the question ‘Why do organizations not implement green purchasing?’ As organizations are multilevel systems, this paper illustrates how the differentiation of the multiple levels of analysis and the detailed analysis of one specific task can contribute to understand greening organizations and moreover to continuously improve greening in organizations. Our study is designed as a multilevel analysis examining the relationships between the individual, group, organizational level, and the external environment that lead to barriers for green purchasing. The multilevel framework can be used for analysing barriers in green purchasing. Complementing the ‘how to’ perspective with taking the ‘why not perspective’ we look on the challenges managers, who foster sustainability, are confronted with.

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.

Organizational Climate Accounting—Financial Consequences of Climate Change Impacts and Climate Change Adaptation

This study aims to investigate how climate change impacts and related climate change adaptation measures affect positions of traditional financial accounting, i.e. the balance sheet and the profit and loss account. We conduct a content analysis based on 57 in-depth expert interviews with CEOs of different industry sectors in one distinct region of Western Europe. Our analysis reveals that the balance sheet is affected mainly by climate change impacts on the following positions: intangible assets, tangible assets, inventories, receivables and other assets, cash-in-hand, prepaid expenses, and on equity/accruals/liabilities. The profit and loss account is influenced mostly by climate change impacts but also by related adaptive measures on the following positions: sales, own work capitalized, energy costs as part of material costs, material costs, personnel expenses, selling expenses, insurance costs, other operating income, other operating expenses, depreciations and amortization, disposal costs, interests, extraordinary income, and extraordinary expenses. Interestingly, the positions sales and energy costs, as part of material costs, can also be affected positively. To gain deeper insights, an investigation in other regions and industry sectors should be realized. Furthermore, based on our definition of organizational climate accounting and our classification into a three-stage approach, we suggest three areas for future research: first, to analyze the traditional financial accounting for the mitigation perspective; second, to investigate if organizations should react rather anticipatorily or reactively by using the Net-Effect; third, to analyze the environmental impacts of mitigation and adaptation measures by realizing a life cycle assessment. We contribute to accounting science by conducting the first comprehensive study on how climate change impacts and related climate change adaptation measures influence traditional financial accounting. Additionally, we propose a definition for organizational climate accounting.

Prüfsteine für die Anschaffung von OP-Textilien

Nachhaltige Beschaffung In deutschen Krankenhausern kommen jahrlich zirka 62,8 Millionen OP-Mantel und OP-Abdeckungen zum Einsatz – mit erheblichen Auswirkungen auf die Umwelt und die Wirtschaft. Um eine nachhaltige Beschaffung von OP-Textilien zu gewahrleisten, hat die TU Dresden ein Kalkulationstool und einen Entscheidungsvektor entwickelt, die den gesamten Produktlebenszyklus berucksichtigen.

Natural Resource Dependence Theory: Organizational Impacts of Extreme Weather Events

This study aims to consider altered financial performance resulting from impacts of the natural environment, i.e. extreme weather events such as heat waves, cold waves, heavy precipitation, storms,...