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Increased international compliance with human rights and democracy standards is a core issue for both human rights and democratizing actors as well as for victims of human rights abuse. International human rights organizations (IHROs) are expected to make positive contributions to this end, even though they possess low levels of authority. This authority has been renegotiated multiple times in various reform processes. An oversimplified expectation would have us assume that democracies would want to strengthen IHROs, and that autocracies would seek to weaken them. As the United Nations Human Rights Council (UNHRC) was reformed in 2006, 2007, 2010, and 2011, some autocracies strived to abolish parts of the UNHRC. Other autocracies aimed "merely" to weaken them. Democracies displayed an even larger variance. The question that drives this research work is how we can explain the broad variety of state preferences for strengthening or weakening IHROs. Previous research has mostly concentrated on democracies, leaving autocracies understudied. It also treated countries as black boxes. To account for such shortcomings, first, the author systematically tests the relationship between the UNHRC and its authoritarian and democratic members by means of inferential statistics. Second, he analyzes a bottom-up process inherent to New Liberalism. It scrutinizes the role of domestic societal actors, domestic institutions, as well as pressures on the international stage. The results reveal that societal actors, along with the interplay of wealth and regime type in the international realm, figure as the most important predictors of delegation preferences voiced by autocracies and democracies during the reform of the monitoring bureaucracy Special Procedures of the UNHRC. Societal actors play a more important role in democracies than in autocracies. Institutionalized domestic oversight mechanisms help societal actors to conduct effective lobbying at the domestic level. Oversight mechanisms are more important than the rule of law and electoral institutions. Regarding international coalition building, authoritarian regimes turn out to be better organized than democracies. The author concludes that supporters of strong IHROs shall 1. empower domestic societal actors; 2. disrupt cohesive delegation preferences of authoritarian regimes; and 3. invest in independent domestic oversight mechanisms.oversight mechanisms.
The challenges of sustainable development have spurred the complexity of management reality, unveiling considerable risks and opportunities for companies. The past twenty years of development in management science and practice have refined the understanding of the linkages between corporate success and sustainability aspects of business. Nevertheless, numerous management tools and concepts have been criticised for failing to contribute to improved sustainability performance. Management accounting is an indispensable system for generating, preparing and providing information for recognising decision situations and informing decisions. Building on the relevance of information, sustainability accounting has received considerable attention in the past decade. Related research has emphasised the contribution of sustainability accounting to tackling sustainability challenges in specific settings. A systematic investigation of the role of sustainability accounting is virtually non-existent to date. To overcome this limitation and provide an insight into the practice of sustainability accounting and its role in sustainability management and ultimately in corporate success, this doctoral thesis approaches the question How does sustainability accounting contribute to improved information management and management control? The direct contribution is two-fold. First, a number of decision situations are explicated. Examples for such decision situations include utilising certain types of information for specific decisions, engaging various functions in different ways, etc. Making a decision within these decision situations was observed to contribute to achieving corporate goals. Second, the overarching view on the results reveals an interesting pattern. It is the existence of this pattern that supports the view that sustainability accounting can help companies in the pursuit of improved sustainability performance and (thereby) corporate success. The findings enable both practitioners and researchers gain an insight into how sustainability accounting can be deployed so that the company’s limited resources are focused on the crucial decisions in information management and management control. Subsequent recommendations are supported by up-to-date examples. The nature and the scope of the research constituting this doctoral thesis also highlight the path for future research to expand and refine the propositions made herein.
The issue under investigation in this study is to explore the drivers and suggest methods for environmental managers to integrate environmental issues in the top management strategic decision-making. In order to make the reading easy the whole study has been written following the principle of providing the minimum information to clarify the point under discussion, no more, no less. The conclusions, the analysis, the implications and the limitations are discussed on a chapter by chapter basis, making it easier for the reader to remember the issue under discussion. The closing chapter brings together the conclusions of each chapter of the study. The study is divided into two parts. Part I: Planning describes the planning and preparation for the research and consists of the following chapters: Chapter 1 provides an overview of the interest, relevance and importance of this study. Also it proposes, through the introduction of the relevant literature, an exact wording for the research problem and a framework for evaluating the effectiveness of each process step. Chapters 2 and 3 describe and justify the chosen framework that prompts managers during interviewing and organises the resulting contents in a way that will support effective decision making. This is the end of the planning part of the study and we now move into the action part where the case studies are explained in full. Part II: Intervention comprises the following chapters: Chapter 4 is where the action begins, the first phase of the process. This chapter discusses the reasons selection and participation in the research and the process for choosing a business unit. Chapter 5 details, justifies and discusses the choices of who to interview. It outlines how the interviews were conducted and summarises the resulting contents. In Chapter 6 the general issue of who to involve in interviews is explored further for the specific case of the environmental manager. The main objective is to discuss whether and why the environmental manager had more/less/different ideas from the rest of the management team. Chapter 7 deals with the first time that the people meet as a group. For this process step the choices were about how to display and generate discussion on the contents gathered during the interviews. Chapter 8 focuses on the environmental manager’s contribution to the objective Fine-tuning discussion. Chapter 9 describes the Indicator Building process and how this may be relevant for the environmental manager. Concluding Remarks wraps up the results and discusses the need for extending this research further.
Scaling Strategies of Social Entrepreneurship Organizations – an Actor-Motivation Perspective
(2014)
Despite their sometimes ingenious solutions, many social entrepreneurs fail to scale which is at odds with their overall objective of social change. Yet, though considered highly important in practice, scaling is still under-researched. Taking this imbalance as a starting point, my PhD thesis contributes to the social entrepreneurship literature by shedding new light on the role of the actor-motivation in scaling social ventures. Put together, papers 1-3 try to answer the general research questions of how do actors and their specific motivations, particularly the social entrepreneur, influence the scaling strategies (and success) of social ventures? Based on a brief review of the literature on scaling, I identify social franchising as a promising scaling strategy that requires more research. Here, paper 1 argues that the social mission of the involved actors can serve as an informal functional equivalent to formal contracts as well as a means to safeguard the local small group logic. Paper 2 discusses the effects of stewardship on social franchising coming to the conclusion that stewardship relationships may impede speed of and degree of scaling. Based on these insights, paper 3 more closely analyzes the motivations of social entrepreneurs in a post-founding stage. It empirically constructs a taxonomy of (social) entrepreneurs based on their motivations. To this end, paper 3 employs a three-step methodological approach that combines the inductive insights from 80 interviews with entrepreneurs with a statistical cluster analysis. Following, this paper then discusses contributions of and implications for scaling research as well as to social entrepreneurship, entrepreneurship, and management research.
Space-related science and technologies affect our daily life. Many countries have already formulated national space regulations to regulate their space activities. China, as one space-faring country, has obtained several achievements in space science and technologies. In recent years, Chinese private space companies have sprung up quickly, which requires a stable and foreseeable legal framework to ensure development. However, compared to the other space powers, China is the only one that has not enacted any formal national space laws. Against the background of strengthening the rule of law in China, research on China's domestic space legislation is valuable and significant. The purpose of this thesis is two-fold. First, to find the legal basis and necessity of national space legislation and to extract the basic content of the existing national space legislation, simultaneously, to identify the new developments in the content of other States´ legislative practices. Second, based on the study of national space legislation, to propose the essential content of China's space legislation.
This thesis has been designed to improve the understanding of the distribution pattern and transport mechanisms of alkylphenols and the phthalates in the coastal margins, especially the roles of the air-sea exchanges in these processes. Henry’s Law Constants (HLC) were determined for the diastereomeric mixture of NP and t- OP in artificial seawater over given temperature range using a dynamic equilibrium system. An analytical method has been developed for the simultaneous extraction and determination of trace tertiary octylphenol (t-OP), technical nonylphenol isomers (NP), nonylphenol monoethoxylate isomers (NP1EO) and the phthalates in the atmosphere and sea water using gas chromatography-mass spectrometry (GC-MS). The method was successfully applied to the determination of APs and the phthalates in the atmosphere and sea water samples collected from the North Sea. A decreasing concentration profile of NP, t-OP, NP1EO and the phthalates appeared as the distance from the coast increased to the central part of the North Sea. Air-sea exchanges of t-OP, NP, DBP, BBP, and DEHP were estimated using the two-film resistance model based upon relative air-water concentrations. The average of air-sea exchange fluxes indicates a net deposition is occurring. These results suggest that the air–sea vapour exchange is an important process that intervenes in the mass balance of alkylphenols and the phthalates in the North Sea.
Organophosphorus flame retardants and plasticizers (OPEs) have been utilized for decades as plasticizers and, to a lesser extent, as flame retardants in various consumer products to improve their material properties. The research presented in this thesis investigated the occurrence, distribution and transport of OPEs with a focus on the coastal and estuarine environment. Due to the wide range of physicochemical properties of OPEs, the environmental fate and behaviour of OPEs was investigated over a range of compartments, starting from the atmospheric occurrence to the aquatic phase and the behaviour in sediments. The aim was to gather information on the OPE contamination situation in the coastal and estuarine environments, to identify specific contamination patterns for source assessment and to investigate the distribution behaviour of OPEs between gas- and particle-phases to evaluate their environmental transport mechanism. To achieve these scientific goals, sensitive and robust chemical analytical methods for the detection and quantification of OPEs in a variety of environmental samples using gas-chromatography coupled with tandem mass spectrometry were developed. Water samples were removed along the Elbe and Rhine Rivers to test the hypothesis of whether specific point sources, such as wastewater treatment plants, are the major input pathways for OPE contamination in rivers. A total of 65 water samples, including an intensive measurement campaign during the flood event in 2013 at the Elbe, was taken and analysed for OPEs. No obvious point sources were identified along either of the rivers analysed. No significant increase or decrease in the OPE concentrations or a change in patterns were observed over a transect of over 300 km at the Elbe, with an increase in water discharge of 2.5. This finding suggested that the OPE input in large rivers is primarily driven by diffuse sources, such as surface runoff, or by minor point sources rather than local point sources. To examine the specific pattern of OPE contamination in individual rivers and estuaries, 37 sediment samples from 8 rivers in Europe and China were analysed. With this analytical data, a fingerprint analysis of the OPE patterns identified could be conducted. All the rivers investigated in Europe displayed a very similar fingerprint. In contrast, the fingerprint from China differed significantly from the one in Europe. For example, in China, the OPE restricted in Europe, Tris(2-chloroethly)phosphate, was found to be one of the major OPE components, while Tris(2-butoxyethyl) phosphate, a major compound in Europe, was negligible in China. The investigation showed that the fingerprinting analysis is a useful tool to identify different regions or characterize specific rivers regarding their OPE contamination. In addition, it could be shown that legislative restriction and processes have an impact on local or even EU-wide contamination patterns. At a coastal site next to the German city of Büsum, 58 air samples were taken over one year. Using the newly developed analytical method, it was possible to analyse the gas, as well as the particle phase, of the samples collected with very low detection limits for OPEs. In contrast to expectations, no annual trend in OPE concentrations, phase distributions or patterns was observed, but the investigation of the phase distribution challenged the previous scientific consensus that OPEs occur as primarily bound to particles in the atmosphere. Several compounds were detected in significant amounts in the gas phase. To validate these novel results, a model analysis based on the chemical properties of OPEs was conducted using three different phase distribution models. The results from the environmental data were strongly supported by the simulations, and the formal knowledge could be refuted. Consequently, the atmospheric transport assumptions and estimations about the long-range transport of OPEs have to be reassessed because compounds in the gas phase undergo other types of transport degradation and elimination mechanisms than particle-boundones. The novel findings presented in this thesis challenged an important aspect regarding the perceived scientific knowledge about the behaviour of OPEs in the environment and call on the scientific community to reassess the environmental behaviour of OPEs. The insights presented on the patterns highlight the impact of environmental policies and regulatory mechanisms to work towards the final goal of a good environmental status and the avoidance of adverse effects of discarded chemicals on humans and the environment.
In sub-Saharan Africa, women own or partly own one third of all businesses, thereby having a large potential to contribute to the economic development and societal well-being in this region. However, women-owned businesses tend to lag behind men-owned businesses in that they make lower profits, grow more slowly, and create fewer jobs. To identify reasons for this gap and effective means to promote women entrepreneurs, large parts of the entrepreneurship literature have compared male and female entrepreneurs with regard to individual characteristics, paying only limited attention to the underlying environmental conditions. This is problematic as women entrepreneurs operate under different conditions than men, with particularly pronounced differences in sub-Saharan Africa. Against this backdrop, the goal of this dissertation is to contribute to a more profound understanding of women entrepreneurship in sub-Saharan Africa and its promotion through training by examining critical context factors. Specifically, the author analyzes two context factors that influence women's entrepreneurial performance and the success of training interventions: 1) women entrepreneurs' husbands and 2) the entrepreneurship trainer. These analyses are embedded in considerations of the cultural, social, and economic conditions women entrepreneurs in sub-Saharan Africa are facing. In Chapter 2, the author conducts a systematic literature review on spousal influence in entrepreneurship and identifies six recurrent types of influence. Complementing the literature originating from Western settings, she develops propositions on how the sub-Saharan context affects husbands' influence on women entrepreneurship in this region. In Chapter 3, she builds on a cultural theory and an economic theory of the household to develop and empirically test a theoretical model of husbands' constraining and supportive influences on women entrepreneurship in sub-Saharan Africa. The empirical results point to three distinct types of husbands that differ significantly in their impact on women entrepreneurs' business success. In Chapter 4, the author explores the influence of the trainer on the effectiveness of entrepreneurship training in sub-Saharan Africa by drawing on an unsuccessful training implementation. Qualitative analyses indicate that the use of adequate teaching methods is critical towards training success.
Consisting of three articles and a framework manuscript, this cumulative dissertation deals with sustainable compensation of chief executive officer (CEO) with a focus on climate-related aspects. Against the backdrop of the European action for sustainability and the EU Green Deal, the dissertation pays special attention to the consideration of climate-related aspects of corporate performance in CEO compensation. In this context, sustainable compensation is characterized by the consideration of long-term interests and sustainability of the company as well as by the inclusion of financial and non-financial aspects of environmental, social and governance performance (ESG) in compensation agreements. While this novel instrument of corporate governance aims to incentivize the implementation of sustainability-oriented corporate strategy, it is particularly important to unfold this incentive effect at the individual CEO level in view of their managerial discretion. The framework manuscript discusses the research objectives, the regulatory and theoretical background, the results of the dissertation and their implications in the context of regulation, research, and business practice. The essence of the dissertation are the three articles. The first article examines the current state of empirical research based on 37 articles that were published between 1992 and 2018. Based on a multidimensional research framework, the structured literature review compiles past research findings, identifies contentual and methodological foci in the research area, and derives questions for future research. The second article addresses the topic from a conceptual perspective. Taking the existing work as a starting point, a conceptual framework is derived, which organizes the determinants of carbon-related CEO compensation at societal, organizational, group and individual levels of analysis. On this basis, eight propositions are presented that seek to distinguish between the determinants which support and challenge the implementation of carbon-related CEO compensation. The third article focuses on the use of CO2-oriented performance indicators in CEO compensation. The empirical-qualitative study analyzes corporate disclosure of the 65 largest companies in the EU for the years 2018 and 2019. The study addresses the use of CO2-oriented performance indicators in corporate strategy and CEO compensation. It also examines which compensation components are determined with the help of CO2-oriented performance indicators, which type of performance indicators are used, and whether CO2-intensive and less CO2-intensive companies differ in this regard.
In spite of growing interest in companies’ contribution to sustainable development, the implementation of corporate sustainability, i.e. the integration of environmental, social, and economic issues, is not well understood. This cumulative PhD thesis aims to answer the research question whether sustainability management is only a transitory management fashion, or whether an effective implementation is actually taking place. The thesis consists of five papers, which are either published in refereed academic journals, accepted to be published, or planned to be resubmitted. The papers analyze three important elements of the implementation of corporate sustainability: motivation (why?), organizational units (who?) and management tools (how?). Combining these three elements supplies a framework for discussing the implementation of corporate sustainability management. The results, which are mostly based on surveys of large German companies, reveal that companies predominantly manage corporate sustainability because they seek legitimacy, rather than a competitive advantage, and because they follow acknowledged standards, guidelines, or ratings (institutional isomorphism) – possibly out of uncertainty on how to best handle a concept so complex and novel. Public relations is the organizational unit engaging in sustainability management most strongly, whereas accounting, finance, and management control engage the least. Hence, corporate sustainability is currently not implemented as a crossfunctional approach. Yet, there is indication of a growing strategic relevance of corporate sustainability. This is also reflected in the awareness and application of sustainability management tools, which have been increasing continuously between 2002 and 2010 – especially in terms of integrative tools serving to balance environmental, social, and economic issues. Furthermore, market incentives are gaining in importance over time. The thesis relates these results to management fashion theory. Although there is some indication that sustainability management might in fact be a transitory fashion, an analysis over time reveals an ongoing development of the elements analyzed. Thereby, the thesis demonstrates that corporate sustainability management can be considered more than a management fashion. One implication of the analysis is that both companies and researchers are called upon to foster the implementation of corporate sustainability, with positive incentives, e.g. by markets and consumers, turning out to be promising starting points. As opposed to pressure and expectations by stakeholders, focusing on opportunities might be more suitable to induce actual change of processes, products, services, or even business models in companies. In conclusion, the author hopes to make a significant contribution to the discussion on the implementation of corporate sustainability and to stimulate the development of new theoretical approaches.