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Sitzungsübersicht
Ort: Virtueller Raum 3
Datum: Dienstag, 17.03.2020
10:45 - 12:15Preconference - An Introduction into Bayesian Modeling (with applications to marketing)

Methoden-Block III
Prof. Dr. Thomas Otter (Goethe-Universität Frankfurt)

Virtueller Raum 3 
14:15 - 15:45Preconference - VHB-Teaching Session

Methoden-Block III
Prof. Dr. Jochen Koch (Europa-Universität Viadrina Frankfurt (Oder)): Karriere mit Lehre, oder: Karriere nur ohne Lehre?
Dr. Jörg Kortemeyer (Technisch Universität Clausthal): Lehre 2020 - Potentiale digitaler Maßnahmen innerhalb von Lehrveranstaltungen

Virtueller Raum 3 
Datum: Mittwoch, 18.03.2020
9:00 - 10:30Digital Day: Professional Services in der Digitalen Transformation
Chair der Sitzung: Lars Schweizer, Goethe-Universität Frankfurt

Sebastian Hartmann (KPMG)
Prof. Dr. Markus Kreutzer (EBS Business School)

Virtueller Raum 3 
10:30 - 10:45Digital Day: Digitalisierung vs. Human First – oder wie steht es eigentlich um das „Human“ in „Human Resources“?

Dr. Katrin Luzar (Senior Director Marketing, Monster)

Virtueller Raum 3 
10:45 - 12:15Digital Day: Roundtable-Diskussion zur Digitalen Transformation
Chair der Sitzung: Lars Schweizer, Goethe-Universität Frankfurt

Prof. Dr. Eric Schott (Technische Universität Berlin)
Dr. Carsten Hentrich (Goethe Business School, d.quarks)
Michael Pachmajer (Goethe Business School, d.quarks)
Laura Wirtz (ING Deutschland)

Virtueller Raum 3 
12:30 - 14:00Digital Day: Machine Learning in Marketing Research

Jochen Hartmann (Universität Hamburg): The Power of Brand Selfies in Consumer-Generated Brand Images
Gabriela Alves Werb (Goethe-Universität Frankfurt): In Reviews We Trust: The Dark Side of Sponsored Reviews

Virtueller Raum 3 
14:15 - 15:45Digital Day: Tools for Generating and Disseminating Quantitative Research: R Package Development and Cloud Computing

Ass. Prof. Stefan Mayer (Eberhard Karls Universität Tübingen): How to Share Your Research by Developing R Packages
Ass. Prof. Klaus Miller (Goethe-Universität Frankfurt): Managing and Analyzing Big Data in the Cloud

Virtueller Raum 3 
16:00 - 17:30Digital Day: Bayesian Modeling in the Digital World

Ass. Prof. Max Pachali (Tilburg University, Netherlands): On the Need for Theory Driven Constraints in the Age of Big Data
Prof. Thomas Otter (Goethe-Universität Frankfurt): Bayesian Consumer Profiling

Virtueller Raum 3 
17:45 - 19:45ORG: Projekt-Präsentationen
Chair der Sitzung: Felix Hoch, WWU Münster
Virtueller Raum 3 
 

Exploring the effects of digital healthcare platforms. A grounded theory approach

Christian Wissing, Jeannette Trenkmann

BSP Business School Berlin - Hochschule für Management, Deutschland

Currently, numerous platforms are emerging in the healthcare sector that offer a broad, heterogeneous spectrum of automated services. Initial findings seem to promise a high economic value potential. SeDiDoc, a platform for the placement of locum doctors, assumes that it will be possible to reduce placement costs by around 50 percent and significantly improve the short-term personnel coverage of hospitals (Sert 2018). Recare, a platform that focuses on discharge management, estimates that it can reduce a patient's average hospital stay by at least 0.5 days improving the follow-up treatment of the patient. However, criticism of digital platforms is also increasing. Amongst current research is the question of whether and how platform algorithms promote discrimination and exclusion (Schor 2017; Edelman et al. 2017) or whether the network-based platform business model has an inbuilt predisposition to form monopolies and therefore needs to be regulated (Haberkorn 2018).

Research on digital platforms and the services they offer is scant up to now and essentially focuses on technological aspects. So far, there is little evidence on the role and possible effects of platforms in the health care sector. In order to close this gap, we are aiming at systematically accessing effects of digital platforms and analyze respectively categorize them with regard to their significance in the health care sector. Based on the Grounded Theory research logic (Strauss/Corbin 1996, Strübing 2008) we conduct and analyze interviews, case studies and other empirical data with the aim to discover patterns in the data that allow us to formulate categories of potential platform effects. For this purpose, we follow a method pluralism with qualitative orientation and explorative intention. The purpose of the project is thus to provide an empirically based insight into the impact of healthcare platforms on key stakeholders in the health care system.



Anthropomorphizing metaphors vs. technomorphizing metonymies: Investigating key mechanisms in the attribution of organizational actorhood and responsibility

Alexander Buhmann1, Dennis Schoeneborn2,3, Kateryna Maltseva1, Patrick Haack4

1BI Norwegian Business School, Norway; 2Copenhagen Business School, Denmark; 3Leuphana Universität Lüneburg, Germany; 4University of Lausanne, Switzerland

In organization theory, there are two diametrically opposed views regarding the prevalence of organizational actorhood, that is, the question to what extent organizations are portrayed (by themselves or others) as collective actors in their own right: On the one hand, scholars have empirically demonstrated a steady increase of public portrayals of organizational actorhood over the past decades, e.g., through anthropomorphized imaginations of the organizations as human-like/person-like actors or even “citizens”. On the other hand, we can observe a systematic downplaying of organizational actorhood, for instance, when social media organizations rather draw on technomorphized portrayals to describe themselves, e.g., as “networks” or “hubs”. In rhetorical terms, anthropomorphizations often work through metaphors, whereas technomorphizations can have the character of metonymies (i.e. that the product as part stands in for the company as the whole). We assume that it is especially the technomorphized/metonymic type self-portrayal that is used by firms to obfuscate organizational responsibility. In this study, we employ a series of vignette experiments to investigate the different effects of anthropomorphic/metaphorical and/or technomorphic/metonymic self-portrayals on individual attributions of organizational actorhood, legitimacy, and responsibility.



Die digitalisierte Organisation und ihr Anderes

Kurt Rachlitz

ISF München, Deutschland

Der Beitrag stellt sich dem Thema ‚Organisation und Digitalisierung‘ aus einer systemtheoretischen Perspektive, um einen Begriff der digitalisierten Organisation zu entwickeln. Dabei werden drei Fragen diskutiert:

1. Was macht digitalisierte Organisationen aus?

2. Wie funktionieren digitalisierte interorganisationale Relationen?

3. Inwiefern verändert sich die nicht-digitalisierte Seite der Organisation?

 
Datum: Donnerstag, 19.03.2020
9:00 - 10:30WI2: Digital transformation in SME
Chair der Sitzung: Rainer Alt, Universität Leipzig
Virtueller Raum 3 
 

Survival in the digital age – a framework for formulating a Digital Transformation Strategy in SME

Johannes Trenkle

TU München, Deutschland

The availability of competitive opportunities based on exploring and exploiting digital technologies forces existing companies to adapt. Therefore, many digitally successful companies have established a dedicated digital transformation strategy. Scholars have examined a large company view on the necessary components, meanwhile the SME perspective on the topic remains unclear. I fill this research gap with a qualitative research approach. The primary data source are interviews with representatives from seven SME, who are leaders in digital transformation, triangulated by additional data. Main findings include a set of 14 strategic questions along four summarizing categories – use of technologies, changes in value creation, operational changes, and financial aspects. Three out of these four categories hold true in SME environments as they are valid in large corporation settings. Regarding the fourth, I recommend establishing the term “organizational changes” instead of “structural changes” in order to increase fit to the mindset of SME owners. Answer options enrich these strategic questions, based on the experience of successful examples from the field. I identify differences between SME and large corporations in the areas of value creation, organizational changes and financial aspects. This paper elaborates theory on digital transformation strategy, contributing to understand management behavior and decision levels in an economic environment, where the adaptation of digital technologies has become an imperative.



The Right Digital Strategy for Your Business: An Empirical Analysis of the Design and Implementation of Digital Strategies in SMEs and LSEs

Wolfgang Becker, Oliver Schmid

Otto-Friedrich-Universität Bamberg, Deutschland

The importance of digitalization continues to grow, with companies from all sectors and of various sizes subject to this influence. In order to remain competitive in the future, companies must recognize and overcome the opportunities and challenges of digitalization in the long term. To do this, companies can develop an entire digitization strategy that affects all areas of the business, enabling them to achieve a holistic digital transformation and ensure their survival in the digital age. Based on a qualitative–empirical research design, this study examines whether small and medium-sized enterprises (SMEs) and large enterprises (LSEs) have such a strategy, and how it is structured. In particular, it addresses the use of new technology, changes in value added, structural changes and the financing of digitalization. At the same time, there is an examination of any similarities and differences among the different company sizes.

Keywords: Digital strategy, SME, LSE.



Small businesses – big plans: Empirical insights concerning the introduction of the IoT in SMEs

Hannes Reil1, Marlen Rimbeck2, Michael Leyer1,3, Jutta Stumpf-Wollersheim2

1Universität Rostock, Deutschland; 2TU Freiberg, Deutschland; 3Queensland University of Technology, Australien

The implementation of the Internet of Things (IoT) offers high potential for adapting existing business models but is a major challenge for SMEs in particular. In these, there are often few resources for a systematic change of business models, which has a fundamental impact on organizational structure and employees. For this reason, this paper focusses on the research question how the implementation of IoT affects SMEs, especially at the organizational and individual level. This includes whether different business models of SMEs have an impact on the degree of change. To address this question, we conducted 16 semi-structured interviews. The findings of an initial content analysis show that IoT at organizational level is primarily a driver for long-term changes in organizational structures, whereas the introduction of IoT has a short and medium term impact on the process organization. At individual level IoT lead to a higher stress and resistance level of the employees. Additionally, it was pointed out that IoT does have a negative impact on the competencies of the employees. This article contributes to the SME research as it provides an insight which aspects SME should consider when implementing IoT.

 
12:30 - 14:00PERS1
Chair der Sitzung: Egon Franck
Virtueller Raum 3 
 

The role of boards' misperceptions in the relationship between managerial turnover and performance: Evidence from European football

Raphael Flepp, Egon Franck

Universität Zürich, Schweiz

In this paper, we account for boards' misperceptions when replacing a top manager by differentiating between managerial turnover following actual poor performance and managerial turnover following seemingly poor performance due to bad luck in order to investigate their subsequent effects on performance. We focus on managerial changes within football organizations and analyze dismissals from the top European leagues. To account for the mean reversion of performance, we create a control group of non-dismissals using the nearest neighbor approach. To account for boards' misperceptions, we differentiate between dismissals and non-dismissals that occur either due to poor playing performance on the pitch or due to a sequence of bad luck, which is measured using "expected goals". We find that dismissals after poor playing performance on the pitch increase subsequent performance, while dismissals after a series of bad luck do not. Our results have important implications regarding the design of future turnover studies and the costs of boards' ineffective turnover decisions.

 
14:15 - 15:45INT / HSM
Chair der Sitzung: Felix Hoch, WWU Münster
Virtueller Raum 3 
 

The influence of institutions on entrepreneurial activities: How dynamics, transaction costs, and uncertainty affect new ventures

Felix Hoch, Todor Stefan Lohwasser

University of Münster, Deutschland

The impact of institutions has revealed a puzzling picture of the international allocation of risky venture capital. This study connects literature on the institution-based view and transaction cost economics by examining the effects of reduced transaction costs and uncertainty on venture capital provision. Empirical results from 38,637 individual companies, nested in 101 countries, show that ventures attract higher funding in countries with lower transaction costs but higher uncertainty. Contrary, those funded ventures are more likely to survive in countries with lower transaction costs but lower uncertainty. Hence, we promote a dynamic perspective for investors and founders when assessing entrepreneurial opportunities in heterogeneous countries since institutional effects driven by uncertainty and transaction costs depend on the individual business purpose.



The Relative Performance of Family Firms Depending on the Type of Financial Market

Todor Stefan Lohwasser

University of Münster, Deutschland

The purpose of this multi-level meta-analytic study is to examine the impact of the financial environment on performance differences between family firms and non-family firms. The considerable cross-country variability of meta-analyses focusing on this relationship suggests noticeable differences between firm- and country-based characteristics. We trace this variance to differences in the banking systems and development of the financial markets. We show that family firms outperform non-family firms in market-based economies. We further show that family firms report worse performance measures in sophisticated financial markets. If, however, strong investor protection strengthens these sophisticated financial markets, family firms also outperform non-family firms.



Can Multinational Firms Exploit the Social Divide as Competitive Advantage? An Experiment about Female Talent, Corporate Social Responsibility and Corporate Attractiveness

Nils Kruse

Martin-Luther-Universität Halle-Wittenberg, Deutschland

Multinational companies (MNCs) that enter a foreign market face a war for talent while operating in unfamiliar territory. There is a large body of research about whether MNCs suffer from liability of foreignness (LOF) when competing with local firms of the host country or whether they benefit from an outsider’s advantage, which also applies to the recruitment of prospective employees. Prior studies show that companies can increase their attractiveness as employers by engaging in corporate social responsibility (CSR) activities, but there is little research on potential diverging effects between MNCs and local companies. I address this gap by means of an experimental vignette study in which job advertisements were manipulated with information about CSR in the area of diversity and inclusion of women with undergraduate students in South Korea (n=1089). The results show that CSR affects corporate attractiveness positively for both MNCs and local companies, but does so in different ways: Introducing CSR information increases the attractiveness for local companies stronger, thus, allowing them to close the attractiveness advantage of MNCs that exists in the absence of CSR information. In addition, the data shows that while CSR information has a strong positive effect on female jobseekers, there is no adverse effect on males. Failing to understand the potential for a business case for CSR could engender significant costs in form of misallocated company resources as well as forgoing positive externalities at a societal level, i.e. the reduction of discrimination against female workers.



Blurring of the Lines between Quality and Questionable Research: A Wake-up Call for Green HRM and Other Fields of Research

Michael Müller-Camen, Lisa Obereder, Raik Thiele

WU Wien, Österreich

Our study aims to contribute to the debate on the quality of open access publishing by comparing research published in different outlets and examining the impact on quality research. With a systematic literature review, we analyse 25 years of Green HRM research (1995-2019) and refine our results with citation and plagiarism analyses. We chose Green HRM as an appropriate case, because research has grown rapidly in the last decade, similar to the development of open access publishing in general. We first give an overview of the Green HRM literature in terms of its development over time, the regional distribution of publications and research methods. By looking closer at the journals where Green HRM research is published, we present characteristics of two broad categories of research qualities. Counter to our expectations, we do not only show how papers published in quality journals are incorporated into papers published in questionable (so-called “predatory”) outlets, but also the other way round. Through citations, questionable research contributes to the success of quality publications. Yet, we also reveal the opposite case, since authors publishing in quality journals help disseminating papers from predatory journals by using their questionable papers as references. We close our study by giving practical implications to different stakeholders and a general plea for more awareness and responsibility.

 
16:00 - 17:30PERS2
Chair der Sitzung: Martin Schneider, Universität Paderborn
Virtueller Raum 3 
 

Bank Bonus Pay as a Risk Sharing Contract

Patrick Kampkötter1, Matthias Efing2, Harald Hau3, Jean-Charles Rochet3,4

1Eberhard Karls Universität Tübingen, Deutschland; 2HEC Paris; 3University of Geneva and Swiss Finance Institute; 4University of Zurich

We argue that risk sharing motivates the bank-wide structure of bonus pay. In the presence of financial frictions that make external financing costly, the optimal contract between shareholders and employees involves some degree of risk sharing whereby bonus pay partially absorbs earnings shocks. Using payroll data for 1.26 million employee-years in all functional divisions of Austrian, German, and Swiss banks, we uncover several empirical patterns in bonus pay that are difficult to rationalize with incentive theories of bonus pay - but support an important risk sharing motive. In particular, bonuses respond to performance shocks that are outside the control of employees because they originate in other bank divisions or even outside the bank.



IT Skills, Occupation Specificity and Job Separations

Christian Eggenberger, Uschi Backes-Gellner

Universität Zürich, Schweiz

This paper examines how workers’ earnings change after involuntary job separations depending on the workers’ acquired IT skills and the specificity of their occupational training. We expect that IT skills can reduce or amplify earnings losses of workers with specific occupational skill bundles. Our paper uses information on all skills that workers acquire in their occupational training. On one hand, we categorize IT skills found in training curricula into (a) generic IT skills useful in any context (e.g., configuring software) and expert IT skills (e.g., specific programming languages). On the other hand, we distinguish between more specific and less specific occupations by comparing that occupation’s skill bundle to the skill needs of the overall labor market. Our results show that generic IT skills are positively associated with higher earnings after involuntary separations; expert IT skills are not. The positive correlation between generic IT skills and earnings is strongest for workers in specific occupations, who otherwise have the largest earnings losses after involuntary separations.



Types of Commitment and Patterns of Participation and Loyalty on a Crowdworking Platform. A Case Study Applying Fuzzy-Set Qualitative Comparative Analysis

Paul Hemsen, Martin Schneider

Universität Paderborn, Deutschland

A new form of flexible employment in the digital economy is “crowdworking”: Companies source out online tasks to specialized crowdsourcing platforms. The platforms advertise the tasks to their registered free-lancers – the crowdworkers – who can perform a job in return for a fixed price. Crowdworking platforms that focus on tasks with considerable skill needs such as designing are dependent on committed expert workers – but they do not know much about a heterogeneous and potentially footloose crowd. In this paper, we therefore explore why workers are committed to a platform, how a platform’s incentive system matters for crowdworker commitment, and how commitment influences work hours (participation) and intention to stay (loyalty). The study is based on a survey among 204 workers registered with a text creation platform. It runs a sophisticated rating-based incentive system: Workers have access to more challenging tasks and better pay once they have achieved a higher performance rating (“five stars”). The system generates commitment because it appeals to differing worker motives for engaging on the platform. Based on their motives to do crowdwork and their levels of satisfaction with the incentive system, we identify six groups of committed workers applying fuzzy-set qualitative comparative analysis (fs/QCA). We also show that calculative commitment among workers is associated with more work hours, and affective commitment with a stronger intention to stay. Overall, this paper adapts the concept of organizational commitment to the platform context and shows how distinct groups of committed workers can be identified within a workforce crowd.

 
17:45 - 19:45PERS3
Chair der Sitzung: Wolfgang Güttel, Johannes Kepler University Linz
Virtueller Raum 3 
 

Customers as Experts: Be Strategic About Your Customers Because They Know More than You and are Willing to Share

Nicole Lettner1, Stefan Wilhelm2, Stefan Güldenberg2, Wolfgang Güttel1

1Johannes Kepler Universität Linz, Österreich; 2Universität Liechtenstein

Customers have long been seen as pure passive consumers of goods and services. Management approaches like total quality management, open innovation, open strategy and co-value creation have changed that picture during the past decades. The customer today is no longer just a passive need-seeker, but gets more and more activated and involved into value creation and knowledge exchange processes of companies. Companies use customers as experts, but less attention is drawn on the motivational foundation of them in contributing to knowledge exchange and value creation processes. Especially SMEs rely on customers as experts as their resources are scarce. We shed light on the different motivational foundation of various customer as experts-types. Our case study-based research shows that personal reputation, access to information, impact on product configuration or joint strategy development are main reasons for them in engaging in knowledge exchange and value creation processes. We contribute to existing literature by explaining the motivational foundation of different customer types, interaction forms, partner selection and provided knowledge.



UNDER PRESSURE: IN THE MIDDLE OF CHANGE TOWARDS MORE FLEXIBILITY

Katharina Musil1, Barbara Müller1, Karin Link2, Wolfgang Güttel1

1Johannes Kepler Universität Linz, Austria; 2Fachhochschule Wien, Austria

Middle managers being at a central position ‘in the middle’ of the organization are constantly confronted with the need of performing multiple, diverse, even contradicting tasks. Such an acting in multiple roles influences their identity work and confronts them with tensions that become even more salient in organizations that are in a transition phase of implementing more flexible and adaptive structures and more decentralized decision-making (Balogun & Johnson, 2004; Lee & Edmondson, 2017) in order to meet the challenges of digital transformation.

We aim at explaining how and why middle managers experience tensions that emerge from introducing more flexible structures and decentralized decision-making. Our results show that with more flexibility and decentralization of decisions middle managers are put under pressure by having to collaborate with other middle managers, who are at the same time competitors. Not having these roles enacted in their managerial identity causes tension; this lack of identification leads to feeling powerless and consequently to no real actions and latent conflict. We contribute to research of middle managers’ identity by claiming that, especially if considering flexible and empowering organizational structures, middle managers have to broaden their meaning of leadership, not only within the known coordination mechanisms of the managerial hierarchy.



Digitalization is more than the sum of its parts: A holistic assessment of the influences on employees

Daniel Thiemann1, Arjan Kozika1, Stephan Kaiser2

1ESB Business School, Hochschule Reutlingen, Deutschland; 2Universität der Bundeswehr München

When organizations change their business strategies in the digital age and intend to implement digital strategies (like focusing on industry 4.0 technologies), they need to adapt their work designs in order to align strategy and work. However, there is a lack of studies that examine the effects of digital strategies from the perspective of employees. This paper empirically examines how the implementation of digital strategy in organizations affects employees and their working environment. We conducted a qualitative case study in a healthcare insurance company that digitalizes its paper-based business processes as part of implementing their digital strategy. Rather than focusing on a single aspect within the organization like most prior studies, we took into account the complex interdependencies of organizational life within a configurational perspective in our analysis. We found that the working environment of employees is affected by the digitalization of business processes on three different levels: the organizational level (e.g., provided technology), the interactional level (e.g., leadership), and the individual level (e.g., learning and adaption). We discuss how a configurational model can contribute to a better understanding of how the implementation of digital strategies concretely affects employees on different levels within an organization and contribute a holistic perspective on the phenomenon.

 
19:50 - 21:20NAMA: Nachhaltigkeitsleistung und Nachhaltigkeitsbewertung
Chair der Sitzung: Rainer Souren, TU Ilmenau
Virtueller Raum 3 
 

How much is the dish – A Framework for Internalizing External Costs of Agricultural Production

Amelie Michalke1, Maximilian Pieper2, Tobias Gaugler3

1Universität Greifswald, Deutschland; 2Technische Universität München, Deutschland; 3Universität Augsburg, Deutschland

Considering the UN’s Sustainable Development Goals the severe global environmental and social impacts of today’s industrial agriculture are to be reduced drastically. Transforming the consumers’ behaviour towards sustainable dietary choices is one auspicious approach. Consumers are currently misled towards demand of inadequately priced, environmentally damaging foodstuff by an insufficient internalization of external costs and thereby distorted market prices. Therefore, we build a framework that translates environmental and social damage into economic impact: following the polluter-pays-principle we calculate market-price surcharges for different food categories which account for their external effects. Life cycle assessment from cradle to farmgate is used to adjust producer prices regarding foods’ greenhouse gas emissions, energy use and nitrogen surpluses. Emission data for eleven food groups of plant and animal origin is therefore retrieved from the life cycle assessment tool GEMIS. We then conduct a meta-analysis referring to the environmental difference between organic and conventional farming practices to differentiate external costs even further. Our results show significant differences between the categories: while organic produce should be an average of 31.6% more expensive effects of conventional production resulted in an average surcharge of 145.2%. Plant-based organic food appears to be the currently most reasonably priced group. The most insufficiently priced food groups yet are different types of meat. A price shift in the categories of beef and poultry can be observed, as both conventional products are more expensive than their organic counterpart after internalisation. Overall, these results display the vastly varying gaps between current market prices and the true costs of different food categories. When environmental damage is internalized using our framework the consequential undistorted market design would lead consumers towards demand of reasonably priced, environmentally and socially beneficial foodstuff. Our market-based approach could pose a real chance to reduce agricultural emissions and contribute to achieving the SDGs.



Calculating External Climate Costs for Different Food Categories: A German Case Study

Maximilian Pieper1, Amelie Michalke2, Tobias Gaugler3

1Technische Universität München, Deutschland; 2Universität Greifswald, Deutschland; 3Universität Augsburg , Deutschland

Although about one fifth of greenhouse gas (GHG) emissions worldwide is attributed to the agricultural sector, thorough analysis of the quantity as well as the monetization of these climate relevant emissions has not yet been conducted in the context of differentiating between production systems as well as a variety of food categories. This paper therefore fills this gap in scientific literature by presenting a general method exemplary applied in the context of Germany. By doing so, we methodically show how the economic instrument of internalization of external effects through product-specific mark-up costs can be applied according to the polluter pays principle. Applying our results would ensure a sustainable and climate-friendly price-design of agricultural output. Using life cycle analysis as well as meta-analytical methods we can show that mark-up and external costs are the highest for conventional animal products (1.60€/kg product; 97% mark-up on producer price level), followed by conventional milk products (0.21€/kg product; 78%) and the lowest for organic plant-based products (0.02€/kg product; 5%). In all examined categories, organic products cause less additional costs than their conventional counterparts. The pronounced difference of relative external costs between food categories as well as the general amount of external climate effects in the agricultural sector can be seen as a strong argument for closing the gap between the currently observable market price and true costs in this sector. The true value of different food-groups and agricultural systems provides policy-makers with the relevant information to efficiently reduce associated ecological follow-up costs.



The interplay of strategic choices and sustainability control systems in the emergence of capabilities for corporate sustainability performance

Karola Bastini, Fares Getzin, Maik Lachmann

TU Berlin, Deutschland

The aim of this paper is to explore the relationships between sustainability strategies, the use of sustainability control systems, organizational capabilities, and sustainability performance. More specifically, we focus on the differences between reactive and proactive sustainability strategies, and their impact on the intensity of use of sustainability control systems within firms. We analyse the impact of an intense use of sustainability control systems on the emergence of the capabilities of sustainable market orientation, sustainable organizational learning, and sustainable innovation. We further investigate whether both an intense use of sustainability control systems and organizational capabilities act as mediators in the relationship between a proactive sustainability strategy and corporate sustainability performance. Using survey data from a sample of 157 European firms across different industries, the results show that a proactive sustainability strategy is associated with an intense use of sustainability control systems and the development of organizational capabilities. Furthermore, we provide evidence suggesting that the intensity of use of sustainability control systems mediates the association between proactive sustainability strategy and corporate sustainability performance, while a mediation cannot be fully supported for the organizational capabilities analysed.

 

 
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