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Companies increasingly use social and environmental accounting and reporting (SEAR) to measure, manage, and report their influence on ecological and social issues, i.e., climate change and human rights violations. Nowadays, there are many different tools, frameworks, and standards for SEAR that companies can use. Beyond the content presented in the tool itself, e.g., social and/or ecological information, these tools differ, among others, by the language used and the type of data collected (e.g., qualitative, quantitative, or monetary data). This dissertation aims to expand previous literature by clarifying the effects of SEAR on corporate decision-making and its influencing factors. Additionally, antecedents for implementation and use of SEAR in regard to supporting sustainability decision-making are discussed. For this purpose, the given dissertation investigates public sustainability reports by companies with different environmental orientation, conducts two survey-based case studies on the effects of different types of SEAR and one qualitative case study on the antecedents of institutionalizing management accounting change through SEAR. The results lead to seven criteria that practitioners and researchers should recognize for supporting successful SEAR regarding a company's environmental orientation, the role of employees and leadership as well as the specific SEAR tool itself.
The global coffee market is connected to many sustainability issues like the persisting poverty of coffee farmers, and degrading ecosystems. Many interventions, from state-led regulation to industry-led certification processes, exist, that try to change global value chains to shift societies back on more sustainable trajectories. To this date, it is still under debate if these interventions are an effective means to change global value chains. With climate change and persisting issues of social justice as strong accelerators, calls are increasingly made for a radical transformation of global production and consumption patterns. Many frameworks try to inform research and real-world policies for a transformation of global value chains. In this dissertation, the author uses the framework of the practical, political and personal sphere proposed by O'Brien and Sygna (2013) highlighting that the interactions between these three spheres bare the greatest potential for a transformation towards sustainability. However, in this dissertation, the author argues that it is exactly at the nexus between the three spheres of transformation where barriers towards a fundamental shift of systems occur. He, therefore, uses three perspectives to bring empirical nuance to the problems that arise on the interplay between the different spheres of transformation. (1) The scientific perspective: using a systematic review of alternative trade arrangements; (2) the producer perspective: facilitating a participatory network analysis of social-ecological challenges of Ugandan coffee farmers and their adaptive management practices; (3) the consumer perspective: through the use of a German consumer survey and a structural equation model to investigate into the Knowledge-Doing-Gap end-consumers are facing. Through the results from the scientific perspective, the author is able to show that most of the research is investigating the certified market and that the effectiveness of labels rarely exceeding the practical sphere. His empirical research on the producer perspective highlights that Ugandan coffee farmers facilitate a variety of on-farm crop management (practical sphere) but their support structures rarely exceed informal exchange with neighboring communities (political sphere). Exchange with governmental actors and global traders is happening but has been assessed as not sufficient to cope with the social-ecological challenges the producers are facing. Through the results of the consumer perspective, the author is able to highlight that even though end-consumers have pro-sustainable attitudes (personal sphere) they are facing situational constraints (political sphere) that create a gap between their attitudes and the respective behavior. Using these empirical insights about drivers and barriers for a transformation he proposes that frameworks, aiming to inform research and policies, need to include two aspects: (1) the notion of a forced transformation; and (2) the translational capacity of the frameworks to create meaningful interdisciplinary discourses in different contexts. The author, therefore, propose two approaches:(1) a fourth sphere, called the "planetary force" to include the notion of a forced transformation that is already happening in different contexts, highlighted by the producer perspective in this dissertation; and (2) the consequent use of methods that create interdisciplinary exchange and rigorous testing.