There are many ways in which companies have both positive and negative impacts on sustainability. They transform resources and work into goods and services, provide employment and income for both their own employees and other employees along their supply chain, satisfy human needs, drive innovation, and provide tax revenue. They also consume resources in their value creation, generate waste and emissions, and often exploit people along their global supply chain causing many environmental and social problems. Since companies are both the source of many global sustainability-related problems and core actors in solving them, they are central players in sustainable development. Sustainability management plays a decisive role in this context. It aims at controlling ecological, social, and economical impacts, risks, and opportunities, so that both the sustainability transformation of the company is achieved and the company contributes positively to the sustainability transformation of society.

This research area of the NCT-NIT focuses on theoretical and practical questions of strategic and operative sustainability management. We focus on topics of sustainability strategies, sustainable procurement, sustainability reporting, and ESG-measures and software. In particular we research the potential of national and international regulations like the Corporate Sustainability Reporting Directive (CSRD), as well as ways to implement them. Therefore, the approaches and solutions the NCT-NIT develops have important implications for business practice. Another important aspect are ways to digitalise sustainability management, to support operative processes, and reduce complexities.

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Projects

• Implementation of CSRD in companies
• “Beitrag Prüfer CSRD in ökolog. Wirtschaften”
• “UGA Studie und Positionspapier”
• Common good balance sheet - Ohm
• Study on sustainable procurement
• “Mittelstand-Digital Zentrum Franken”