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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.
Understanding that entrepreneurship can be better modeled from a systemic point of view is a primordial aspect that determines the important role of universities in entrepreneurial ecosystems. What makes the ecosystem approach a valuable tool for understanding social systems is that, from a holistic perspective, their behavior seems to have emerging characteristics. This dissertation presents a dual scientific account of the entrepreneurship phenomenon in universities. The work is divided into two equal parts, each of which is composed of two research papers. The narrative of the first half takes on a macro perspective view, consisting of one theoretical and one empirically-based conceptual case study. This part conceptually depicts a systematic approach to entrepreneurialism in higher education, namely an ecosystems perspective. The second half concentrates on the meso- and micro levels of study from the university's point of view, comprising of a case study as historical account for the emergence of the entrepreneurial university, and of a metasynthesis of empirical case studies in entrepreneurial universities, which serves as the basis for the development of entrepreneurial university archetypes. This doctoral work contributes to an in-depth understanding of Entrepreneurship in universities regarding its systemic qualities and archetypal characteristics of entrepreneurial universities. It argues for an ecosystem's perspective on the phenomenon of entrepreneurial activity, highlighting the fundamental role that universities play as the heart of entrepreneurial ecosystems. Furthermore, this research expands on the novel concept of the entrepreneurial university by using extensive case study literature to empirically identify distinct archetypes that better reflect the diverse reality of how universities engage as entrepreneurial actors by way of differentiated entrepreneurial structures, systems, and strategies.
Undertaking local actions, such as implementing public (sustainability) policy, plays a crucial role in achieving sustainable development (SD) at the municipal level. In this regard, indicator-based assessment supports effective implementation by measuring the SD process, based upon evidence-based outcomes that indicators produce. Over the last decade, using subjective indicators, which rely on an individual's self-perception to measure subjects, has gained its significance in sustainability assessment, in line with the increasing importance of signifying individual's and community's well-being (WB) in the context of SD. This study aims to discuss and clarify the scope and functions of subjective sustainable development indicators (SDIs) conceptually and theoretically while examining the usability of such indicators employed in the practice of assessing sustainability policy and action process in a Japanese municipality. Furthermore, the potential usability of using subjective SDIs in monitoring a municipal initiative of the United Nations’ Sustainable Development Goals (SDGs) is also explanatorily examined. The present paper consists of a framework paper and three individual studies. In the framework paper, Section 1 introduces the global transition of SD discourse and the role that local authorities and implementing public policy play in achieving SD while outlining how WB positions in the SD context. Section 2 provides a brief overview of the major scope of overall SDIs at the conceptual and theoretical levels. Section 3 defines WB in the study's own right while exploring the scope of indicators measuring WB. In addition, this study strives to further clarify the peculiar scope of SDIs, measuring WB by synthesising the findings. Section 4 overviews how SD at the municipal level in Japan is practiced while acknowledging the extent to which residents perceive WB and SDGs in policymaking. Section 5 provides a brief yet extensive summary of the three individual studies. Section 6 discusses the findings while presenting implications for further study and practices of subjective SDIs. Furthermore, the three individual studies provide a thorough and in-depth discussion of the study subject. Study 1 illustrates the SD trend at the municipal level in Japan and the growing recognition of using subjective SDIs in public (sustainability) policy assessment in exploring comparative SDI systems to municipality groups. The findings, in turn, raise the need for a further study on subjective SDIs. Study 2 extensively discusses the concept of WB as the overarching subject to be measured while examining varying approaches and scopes of SDIs. It identifies three differentiated WB (i.e., material and social objective WB as well as subjective WB) and distinctive approaches of subjective SDIs (i.e., expert-led and citizen-based approaches) alongside objective SDIs. The findings suggest that these SDIs identified are, conceptually, most capable of measuring associated WB; for instance, citizen-based subjective SDIs can most optimally measure subjective WB. Finally, Study 3 examines the usability of (citizen-based) subjective SDIs in a practice of assessing public policy, aiming at municipal SD, and the potential usability of using such indicators in monitoring a municipal SDG initiative. The findings highlight the determinants and obstacles of using subjective SDIs as well as signifying WB in measuring progress of a municipal SD practice.