Nach über 60 Jahren Nutzung ziviler Kernenergie in Deutschland und dem Atomausstieg bis 2022 stellt sich die Frage nach der Endlagerung (hoch-) radioaktiver Abfälle. Für die Endlagersuche in Deutschland trat 2017 das Standortauswahlgesetz (StandAG) in Kraft, das ein partizipatives, wissenschaftsbasiertes und transparentes Verfahren fordert (Deutscher Bundestag, 2020). Um die in diesem Verfahren auftretenden Fragen und Ergebnisse gesellschaftlich und wissenschaftlich fundiert diskutieren zu können, werden von den am Prozess beteiligten Stakeholdern in zunehmendem Maße auch digitale Informationsangebote bereitgestellt. Diese nutzen verschiedene Arten des Informationsdesigns (Umwandlung komplexer Daten in einfachere, nützliche und efektive Informationen, um Bedürfnisse und Ziele Nutzender kontextabhängig zu erfüllen (Herrera, 2013)), u.a. Kartendarstellungen, wie sie auch in anderen partizipativen Verfahren eingesetzt werden, um niederschwellig Information bereitzustellen (Moser et al., 2020). Vertrauen ist besonders wichtig, um den Betroffenen bei der Entscheidung zu helfen, ob sie an öffentlichen Beteiligungsprozessen teilnehmen (Santamaría-Philco & Wimmer, 2018). In früheren Umfragen wurde den verschiedenen Stakeholdern generell ein sehr unterschiedlicher Grad an Vertrauenswürdigkeit zugestanden (Drögemüller, 2017; Hocke, Stolle & Gloede, 2003; TNS Opinion & Social, 2008). Bei kritischer Würdigung der Fähigkeit dieser Stakeholder, die öffentliche Meinung zu beeinflussen, stellt sich die Frage, ob eine Beurteilung des Inhalts anhand des Informationsdesigns oder aufgrund des dem Stakeholder zugestandenen Vertrauens erfolgt. Wissenschaftlichkeit hingegen ist als Kriterium vor allem mit Blick auf das StandAG relevant, welches einen wissenschaftlich fundierten Prozess fordert. Um diese Aspekte zu untersuchen, wurde eine Umfrage durchgeführt. [Aus: Einleitung]

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)