In der vorliegenden Arbeit wird der Beschaffungsprozess der MAN Nutzfahrzeuge AG analysiert. Zu diesem Zweck werden drei verschiedene Methoden angewendet. Das Ziel besteht darin herauszufinden, inwieweit die Berücksichtigung ökologischer Aspekte den Entscheidungsprozess beeinflusst, sodass nachhaltige Beschaffung eine sinnvolle Option bieten kann. Dazu werden verschiedene Beschaffungsalternativen unter Verwendung der Ansätze zur Lebenszykluskostenrechnung, Ökobilanzierung und Hemmnisanalyse verglichen. Ziel ist es, Empfehlungen für zukünftige Investitionsentscheidungen abzuleiten. Die vorliegende Ausarbeitung zeigt, dass die Ausweitung der Investitionsbetrachtung auf den gesamten Lebenszyklus weit über konventionelle Ansätze hinaus gehen.

Der Klimawandel stellt sich für heutige und zukünftige Generationen als eine ernst zu nehmende Angelegenheit dar. Neben der Gefährdung für Leben und Gesundheit, sieht sich auch die Wirtschaft gravierenden Auswirkungen gegenüber. In aktuellen Beiträgen der Forschung wird dabei zumeist die Problematik des Klimaschutzes behandelt. Dennoch sind die Auswirkungen des Klimawandels bereits vorhanden und fordern schon heute Maßnahmen. Eine wesentliche Möglichkeit, um auf längst auftretende, nicht mehr verhinderbare Auswirkungen des Klimawandels zu reagieren, stellt die Klimaanpassung dar. Doch obwohl sich durch eine frühzeitige Anpassung an die veränderten Rahmenbedingungen und neu entstehende Märkte, sich Chancen für die Unternehmen ergeben können, scheinen Unternehmen in der Anpassung an den Klimawandel gehemmt. Intention der vorliegenden Arbeit ist es daher, die Hemmnisse, die der Anpassung an die Auswirkungen des Klimawandels entgegenstehen, zu ergründen. Da der Hemmnisanalyse keine theoretische Basis zugrunde liegt, wird in der Arbeit der sozialwissenschaftliche Aspekt, der sich mit Beweggründen des Nicht-Handelns und negativen Folgen der Gesellschaft auseinandersetzt, anhand des Organisationalen Lernens einbezogen. Das erste Forschungsziel betrachtet daher die Darstellung des Organisationalen Lernens als theoretische Basis der Hemmnisanalyse. Das zweite Forschungsziel soll einen Leitfaden darlegen, der der Feststellung der Hemmnisse der Unternehmen gegenüber der Klimawandelanpassung dient. Dieser baut auf dem entwickelten theoretischen Konstrukt der Hemmnisanalyse auf. Um die Forschungsziele zu erarbeiten, werden Forschungsfragen aufgestellt. Diese lassen sich in dem entwickelten Forschungsdreieck, welches die Aspekte des Organisationalen Lernens, der Klimawandelanpassung und der Hemmnisanalyse in Zusammenhang bringt, wiederfinden. Das Forschungsdreieck wird im gesamten Verlauf der Arbeit angewendet. Die deskriptive Beantwortung der Forschungsfragen erfolgte anhand von 33 recherchierten Literaturquellen, die dem Forschungsdreieck entsprechen und mittels einer Inhaltsanalyse qualitativ sowie teilweise quantitativ ausgewertet wurden. Wesentliche Konzepte des Organisationalen Lernens wie der behavioristische und kognitive Lernansatz, das single-loop und double-loop learning, individuelle, gruppenbasierte und organisationale Lernebene und Lern-, Wissens- und Anpassungsprozesse konnten in der Literatur erkannt werden. Des Weiteren konnte eine Hemmniskategorisierung entwickelt werden, die sowohl dem Organisationalen Lernen als auch der Klimawandelanpassung entspricht. Eine Vielzahl relevanter Hemmnisse konnten identifiziert und der gebildeten Hemmniskategorisierung zugewiesen werden. Die Ergebnisse der Forschungsfragen spiegeln sich in dem theoretischen Konstrukt der Hemmnisanalyse sowie dem Leitfaden wider.

Within the last decade research on climate change strategies and adaptive capacity emerged as the debate about climate change was intensified with the publishing of the Third Assessment Report by the Intergovernmental Panel on Climate Change in 2001. That companies are facing risks and opportunities is not new and the awareness to address these issues is growing. However, there is still need for research in the field of corporate strategic response to climate change. Recently, research focused on resilience management to address climate change. Resilience management is about being able to experience changes and remain stable getting back into the same situation before the change happen. On the contrary to resilience management adaptive capacity is about the ability to be able to adapt to uncertain and unexpected events on the long term. This includes long-term changes. This work argues that companies should think about their adaptive capacity as climate change induces short and long-term changes. Adding this dimension to the strategic planning companies need to think of how they can improve their adaptive capacity. This work investigates research in both issues adaptive capacity and climate change research and in their relation. Applying a systematic literature review this study conducted 60 references which are examined by a qualitative-quantitative analysis and answers the following questions: What is the current scientific view of adaptive capacity within strategic management literature? What are determinants of adaptive capacity? How can adaptive capacity be linked to climate change strategy and is it even antecedent to climate change strategies? The findings of this research indicate that adaptive capacity and climate change strategies exhibit a link but it cannot be proved whether adaptive capacity is antecedent. Furthermore, the term adaptive capacity is merely discussed within strategic management literature and if it is discussed and examined, several concepts and theories are applied to explain determinants of adaptive capacity. Several concepts such as dynamic capabilities, organizational learning capability, organizational learning, organizational change capacity, flexibility and more could be identified as concepts enhancing adaptive capacity. This works provides an overview of related concepts and theories.

This paper explores the extent to which corporations currently increase the voluntary disclosures in triple bottom line (TBL) reports. Although research already has provided substantial contributions as to why and how firms apply TBL reporting, there remains limited understanding of the motivations for and against making voluntary disclosures. Drawing from literature in environmental management and accounting as well as international auditing, this work focuses on guidance, boundarysetting and external assurance for TBL reports. An inductive case study approach is applied to investigate the credibility of TBL reporting by contrasting the competing predictions from legitimacy theory and voluntary disclosure theory on voluntary disclosures. A set of firm and industry specific factors are identified that are expected to determine a firm’s level and extent of reporting. The sample comprises nine US and EU red biotechnology corporations which aligned their TBL reporting to the GRI reporting standards in at least part of their TBL reports that were published between 2000 and 2009. An initial attempt is made to systematically investigate the credibility of TBL reporting to develop the model of voluntary disclosures. The empirical findings of this case study suggest that current guidance, boundary-setting and assurance for TBL reports are not sufficient to increase the credibility, comparability and reliability of reporting. Voluntary disclosure theory can serve to provide economic motivations, while legitimacy theory is helpful to provide a legitimating motivation. The findings support the notion that the economics-based factors better explain the secrecy strategy of providing mainly soft disclosures. The increase of disclosure levels maybe is considered sufficient to respond to public pressure. This work concludes by suggesting some directions of research in the areas of boundary-setting and assurance that have academic and practical implications.

The primary objective of this work was to analyse how water companies are affected by climate change and how they try to adapt to it. Therefore, a systematic literature review was being accomplished. The work is being divided into a theoretical and a methodological part. First of all an overview of the climatic changes that are projected to occur during the next years is being given. Then, resulting impacts on the water cycle are being pointed out. Furthermore, raw water sources, water companies obtain water from are being defined as well as the treatment process. Within the methodological part the approach of a systematic literature review is being applied, which includes the selection of references as well as their evaluation. The results of the literature review are that concerning the effects of climate change on water companies, the risks water providers might face, clearly predominate possible opportunities. Especially the deterioration of the raw water quality caused by increasing temperatures, floods as well as heavy rainfalls can be seen as a serious problem. Moreover, the most often mentioned adaptation strategies are dealing with quantitative water problems such as measures to increase storage as well as treatment capacity or leakage reductions. All in all it can be stated that there is still uncertainty about how climate change is going to effect water companies, especially concerning water quality changes and the treatment process.

The following thesis deals with methods to increase the reliability of the results in life cycle assessment. The paper is divided into two parts. The first part points out the typologies and sources of uncertainty in LCA and summarises the existing methods dealing with it. The methods are critically discussed and pros and cons are contrasted. Within the second part a case study is carried out. This study calculates the carbon footprint of a cosmetic product of Li-iL GmbH. Thereby the whole life cycle of the powder bath Blaue Traube is analysed. To increase the reliability of the result a procedure, derived from the first part, is applied. Recommendations to enhance the product´s sustainability are then given to the decision-makers of the company. Finally the applied procedure for dealing with uncertainty in LCAs is evaluated. The aims of the thesis are to make a contribution to the understanding of uncertainty in life cycle assessment and to deal with it in a more consistent manner. As well, the carbon footprint of the powder bath shall be based on appropriate assumptions and shall consider occurring uncertainties. Basing on discussed problems, a method is introduced to avoid the problematic merging of variability uncertainty and data uncertainty to generate probability distributions. The introduced uncertainty importance analysis allows a consistent differentiation of these types of uncertainty. Furthermore an assessment of the used data of LCA studies is possible. The method is applied at a PCF study of the bath powder Blaue Traube of Li-iL GmbH. Thereby the analysis is carried out over the whole life cycle (cradle-to-grave) as well as cradle-to-gate. The study gives a practical example to the company determining the carbon footprint of products. In addition, it meets the requirements of ISO guidelines of publishing the study and comparing it with other products. Within the PCF study the introduced method allows a differentiation of variability uncertainty and knowledge uncertainty. The included uncertainty importance analysis supports the assessment of each aggregated unit process within the analysed product system. Finally this analysis can provide a basis to collect additional, more reliable or uncertain data for critical processes.

Worldwide there is an increasing demand of natural resources. In future, non renewable resources get substituted by renewable resources in the energetic sector as well as in the material sector. That implies a stronger usage of renewable resources especially - wood. In 2009 there was a usage of 77 million cubic meters of wood for material applications and a quantity of 55 million cubic meters for energetic applications in Germany alone. Furthermore, there is an increasing demand on wood for energetic purposes. In 2007 this problematic development led to the first supply bottlenecks. To meet the increasing demands of the future, Short Rotation Coppices (SRC) can help to improve the wood provision. An SRC is a planting of fast growing coppice on agricultural areas, which is managed more intensively than usual forestry practices for a quicker production of wooden biomass. With a comparative LCA of conventional wood and wood from SRC the present study evaluates if wood from SRC is reasonable to cover the increasing demand of wood for material and energetic purposes in an environmental friendly way. A comprehensive literature research regarding LCAs of wood and wooden products shows that there are no previous studies comparing the two types of wood. Hence, the present study examines a particleboard production as the material scenario and the combustion of woodchips in a firing system as the energetic scenario to compare the ecological advantages and disadvantages of wood from SRC and conventional wood. The LCA is implemented with the Gabi software designed by PE International. Data is obtained from previous LCA studies evaluating the production of wood, the particleboard production and the combustion of wood. Additionally, data from the Ecoinvent database is used. Functional units are the production of 1m3 particleboard and the production of 1 MJ of thermal energy. The LCIA is implemented with the “Ecoindicator” as endpoint- and “CML 2001” as midpoint approach to cover broad range of environmental issues. Moreover a sensitivity analyses shows the impact of decisive variables on the results of “Ecoindicator” and “CML 2001”. Results reveal that outcomes of the LCIA are dependent of the assessment method and the processed part of trees from conventional forestry. The present study shows, that with an efficient land use, wood from SRC can help to cover the increasing demand of wood for material and energetic purposes in a sustainable way. However, an immediate usage of wood for energetic purposes has to be seen critical. Instead, a cascaded and sustainable utilization of wood is recommendable to counteract climate change and to improve the efficient use of the renew-able resource - “wood”.

The thesis aims at corporate adaptation to climate change impacts in the logistics and transportation industry, especially for the model region Dresden. The paper employs two analyses. The first part deals with a review of the current literature within the topic. 20 references are identified and analysed with a data extraction form. More general adaptation measures are identified in the current literature which can be implemented in the corporate strategy. Crucial effects on company’s operation and its profit have flooding and sea level rise. In comparison adaptation measures, which are identified within five interviews of transportation providers in the model region Dresden, are of technological nature. The interviewed companies adapted significantly to weather extremes in the past. It is identified that heavy precipitation like rain and snow lead to crucial negative impacts to their operations which cause lost profit and customer dissatisfaction in long periods of time. On the other hand these weather conditions may have positive effects in short periods of time. Region-specific analyses in climate change impacts and the implementation of potential adaptation measures for logistics and transportation companies is still in a stage of infancy. Further research is needed on more region-specific analyses and on logistics companies in the model region Dresden as only five of them analysed in this thesis.

The Photovoltaic Industry is at a crossroads for change. Improving the sustainability of this complex system requires a thorough understanding of the entire life cycle of the solar module production. The product life cycle is thereby divided into the value added steps of raw material extraction, outsourced production, in-house production, operation, and recycling. Furthermore, the following report distinguishes between social, ecological, and economic sustainability. The report offers a compacted matrix with all parts of sustainability and each life cycle stage in order toshow companies of the photovoltaic industry the sensible areas. This should be a first step for improving the sustainability in the whole life cycle of a solar module.

In recent publications it is questioned whether the existing wastewater management system is suitable for future requirements. The today’s wastewater infrastructure is a complex socio-technical system characterized by centralization, very long life-spans and sunk costs. Thus, it appears questionable whether this system is suitable against the background of a context of dynamic conditions as demographic change, climate change and the emerging requirements in terms of sustainability. This paper adds a contribution to the growing body of literature on prospective waste water management systems. Focusing on long term developments this paper aims to build up scenario-modules towards the year 2050. Our approach combines three methodologies which appear to be suitable with each other, namely the method of explorative scenario development, a modified Delphi method and content analysis. As the waste water sector is a very complex system with various impact factors which are characterized by high dynamics and strong uncertainty the scenario technique appears as an appropriate method. Within the scenario building process a modified Delphi method had been applied to generate the input for the scenario-modules. Key drivers and uncertainties in the field of waste water management were identified by interviewing 16 experts who are scientists or practitioners in the waste water sector. The interviews had been transliterated and then evaluated by using the content analysis approach. Afterwards scenario-modules were derived which provide a basis for further procedure towards complete scenarios for future wastewater infrastructure.