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Green Controlling. Die Integration der Nachhaltigkeit in die Unternehmenssteuerung

Green Controlling. Die Integration der Nachhaltigkeit in die Unternehmenssteuerung

          
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About the Book

Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Note: 1,0, Hochschule Ludwigshafen am Rhein, Sprache: Deutsch, Abstract: Bevölkerungswachstum, Globalisierung, Rohstoffknappheit und Klimawandel stellen die Unternehmensführung in Zukunft vor immer größere Herausforderungen. Vor diesem Hintergrund und im Zuge der sich weltweit verschärfenden Nachhaltigkeitsdebatte hat sich der Druck auf Unternehmen, ökologische und soziale Belange in die Unternehmenssteuerung zu integrieren, verstärkt. Auch die teilweise horrenden Strafzahlungen gegen Unternehmen, die eine Umweltkatastrophe zu verantworten haben, machen deutlich, dass das Thema Nachhaltigkeit nicht vernachlässigt werden darf. So zahlte der Chemiekonzern Union Carbide (das heutige Dow Chemical) z.B. 470 Millionen Dollar Entschädigung für die Katastrophe von Bhopal. Der Ölkonzern Exxon Mobil musste in 2009, 20 Jahre nach der Ölverseuchung vor Alaska durch den Tanker Exxon Valdez, für Entschädigungszahlungen in Höhe von 507,5 Millionen Dollar aufkommen. Glimpflicher kam der Pharmakonzern Sandoz (das heutige Novartis) davon. Durch einen Brand in einer Lagerhalle im Jahr 1986 gelangten 10 Tonnen giftige Chemikalien zusammen mit dem Löschwasser in den Rhein. Die Schadensersatzansprüche beliefen sich auf den heutigen Wert von 27 Millionen Euro. Dass die Vernachlässigung der Nachhaltigkeitsthematik oftmals auch zu Reputationsschäden bei Kunden führt, zeigte Greenpeace im Jahr 2010 durch eine Kampagne gegen den Schweizer Lebensmittelhersteller Nestlé. Durch ein Schockvideo im Internet machten die Greenpeace-Aktivisten auf die Folgen der nicht nachhaltigen Gewinnung von Palmöl aufmerksam. Dieses benötigt der Lebensmittelriese für die Produktion des Schokoriegels KitKat. Als Nestlé das Video verbieten lassen wollte, brach ein sog. "Shitstorm" über den Konzern herein. Vor diesem Hintergrund wird deutlich, dass Unternehmen schlecht beraten sind, wenn sie das Thema Nachhaltigkeit ignorieren. Infolgedessen benö


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Product Details
  • ISBN-13: 9783668070523
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668070520
  • Publisher Date: 19 Nov 2015
  • Height: 210 mm
  • No of Pages: 82
  • Series Title: German
  • Weight: 118 gr


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