The aim of this project is to develop and to test methods for an integrated management of tangible and intangible resources to support the effective improvement of the sustainability performance of organizations, regional clusters and networks with their respective requirement profiles. This aim originates from the fact, that intangible resources and assets are gaining in importance for the performance of organizations, which is underlined by an ongoing analysis of state of practice of sustainability studies and surveys. An integrated framework has been developed, which allows the assessment, management and reporting of an organization’s sustainability performance with procedures and tools incorporated in an implementation model.
The business model, its boundaries and external environment are defined as a starting point to assess the value creation model and main processes as well as the tangible and intangible resources deployed within. The measurement and analysis is based on a self-assessment procedure regarding the intangible capital, an analysis of key performance indicators as well as an employee survey on corporate sustainability. The thereby generated data is interpreted and actions are defined based on a strength and weaknesses analysis as well as a cross-impact analysis that shows interdependencies between the resources, processes and performance. An internal reporting scheme enables the monitoring of the defined improvement activities. The results of the research program regarding the integrated reporting of the organization’s performance regarding economic, ecologic and social aspects includes reporting principles, a definition of the reporting content as well as a procedural description of the preparation and distribution of the integrated report. The results of the project C2 are being tested with a German manufacturing enterprise as a baseline prototype.
Learn more about challenges, approach and results of project C2 in this Powerpoint presentation :