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Seit dem 05.01.2023 gilt in der EU die Corporate Sustainability Reporting Directive (CSRD), mit dem Ziel, das Niveau der Nachhaltigkeitsberichterstattung auf das der Lageberichterstattung der Unternehmen zu heben. Dass über Nachhaltigkeitsaspekte berichtet werden muss, ist für Aktiengesellschaften keine Neuerung. Da der Anwendungsbereich der CSRD jedoch deutlich umfassender ist, stehen viele deutsche Unternehmen vor neuen Herausforderungen und Pflichten. Im folgenden Beitrag werden die wesentlichen Änderungen und Implikationen für Unternehmen dargestellt.
Die Fallgestaltungen in der Praxis zeigen, dass das Thema KI und deren Einsatz in Unternehmen und anderen Organisationen stark von den spezifischen Gegebenheiten abhängig ist. Hierunter fallen sowohl die entsprechenden Use Cases als auch die einzusetzenden Technologien. Die Frage nach Elementen relevanter KI-Technologien sowie deren Parameter und Rahmenbedingungen für den produktiven Einsatz in Organisationen wird im zweiten Teil des Fachbeitrags untersucht. Anhand einer Darstellung der KI-Technologien und Beispiele für Projekt-Parameter werden insbesondere folgende Aspekte thematisiert:
Spezifika bei Bundes-, Landes-, Kommunalbehörden, Projekt- und Risikosteuerung, Risikomatrix, Praxishinweise und Empfehlungen zur systemtechnische Projektsteuerung, Besonderheiten, Integrationsszenarien (betrieblich/behördlich), Compliance-Systeme.
This paper addresses the burgeoning challenge of navigating the expansive literature, particularly within industrial transformation and innovation. Given the multidisciplinary nature of this research area, which spans technological, economic, and organizational studies, the volume of relevant publications has grown significantly, necessitating efficient literature review methodologies. In response, the authors advocate for a no-code text mining approach that leverages word embedding, cosine distance calculations, complete linkage hierarchical clustering, and rapid automatic keyword extraction. This methodology is applied to a dataset comprising of 2.742 peer-reviewed journal articles from Scopus, focusing on their abstracts, keywords, and titles as the corpus. Through this approach, the paper systematically dissects the prevailing discourse, identifying key thematic clusters that encapsulate the current research landscape's methodological, technological, security-related, and business-oriented dimensions. The authors highlight a significant emphasis on sustainability, underscoring the integral role of digital technologies in fostering environmental stewardship alongside industrial innovation.
Sabbatical Semester Report
(2024)
Although entrepreneurship support, women entrepreneurship, and sustainable entrepreneurship are highly relevant for society, the environment, and politics, research on this topic is rare, the results are divergent and there is a lack of focus on the characteristics of support mechanisms. In light of this, we conduct a qualitative content analysis of an entrepreneurship support program for sustainable entrepreneurs in Sweden and its women entrepreneurs. The main objectives of this paper are to identify and investigate the factors that influence the matching of an entrepreneurship support program with women entrepreneurs, and to better understand these processes. This study aims to provide a comprehensive understanding of the establishment, recruitment, and decision to attend a support program from the different parties involved. By using data from semi-structured interviews, desk research and an additional dataset, we found ten prerequisites and factors that influence the matching process between an entrepreneurship support program and women entrepreneurs. The paper offers a matching model that highlights possible differences in the motivation of different stakeholders and the relationships between these differences. By focusing on women sustainable entrepreneurship, this paper contributes to the current discussion on the specific needs these entrepreneurs experience in the initial phases of entrepreneurship support and shows how policy makers and direct support providers can improve their support practices.
Tracing Career Trajectories of Corporate Entrepreneurs: Identifying Patterns & Future Research
(2024)
Corporate Entrepreneurs have become an important resource for established companies to drive entrepreneurial behavior for new types of innovation and cultural change. Identifying and hiring employees with tailored competences and behaviors of a Corporate Entrepreneur is critical given that most corporates struggle to find the knowledge and capabilities needed to develop new types of ventures. The knowledge of CVs is described as relevant for hiring and developing employees but has not yet been sufficiently considered in the context of CE. Therefore, this study investigates past career experiences by leveraging optimal matching analysis, we examine a dataset comprising 50 sequences extracted from LinkedIn profiles, representing various career transitions over a 10-year period. Our findings reveal a dominant trajectory within the corporate sector, with limited transitions to other categories such as startups or consulting roles. With this, our research contributes to a deeper understanding of the career experiences of corporate entrepreneurs and underscores the need for future studies to explore the holistic factors shaping their professional trajectories.
While Corporate Entrepreneurship (CE) units have become essential tools for creating new kinds of innovation within established companies, their performance measurement remains underexplored. With CE units, companies intend to contribute to new business and organizational transformation. Thereby, CE units are used to create outputs that are new for the core organization. Until now, scholars have neglected to investigate assessing CE unit performance, leading to a lack of understanding of appropriate metrics for CE units. Companies often use traditional metrics designed for relatively static contexts, but these metrics do not fit for CE units. This study explores the metrics used in CE units, analyzing 12 interviews with 11 German companies. The analysis reveals a list of different metrics, categories, and underlying dimensions for CE unit performance measurement. Finally, we suggest scientific and managerial implications and topics for future research.
Corporate Entrepreneurship (CE) has become an established tool to create discontinuous innovations for many established companies. Thus, they have started to implement multiple CE units in parallel. However, despite different positive effects potentially arising from the parallel use and purposeful coordination of CE units, managers and scholars alike have so far widely ignored such holistic perspectives. This study therefore wants to shed light on the effects the parallel use and coordination have on established companies' innovation performance. Following an explorative approach, it investigates quantitatively the relationships between the number of CE units as well as their heterogeneity (in terms of their forms) used by a company and companies' innovativeness. Further, it employs qualitative interview data to gain deeper insights into the effects. Interestingly, the results show that the mere number of CE units does not have a significant effect on the innovativeness, but that more heterogeneous sets of CE units do. This provides an argument for the strategic coordination and co-specialization of CE units in order to make use of positive effects associated with multiple CE units. The study thereby contributes both to Asset Orchestration theory and the CE literature and provides multiple managerial implications as well as different avenues for future research.
