Sustainable Value Added - ein neues Maß des Nachhaltigkeitsbeitrags von Unternehmen am Beispiel der Henkel KGaA

This article introduces a new approach to measure corporate contributions to sustainability called Sustainable Value Added. Existing approaches to measure sustainability are based on a comparative assessment of environmental and social burdens and can thus be characterised as burden-based approaches. However, these approaches suffer from severe limitations as a comparative assessment and aggregation of all relevant environmental and social burdens fails in practice. In contrast to these burden-based approaches Sustainable Value Added is value-based. It determines the value that is created by the reduced or increased use of different environmental and social resources. For this purpose the use of environmental and social resources is valued at their opportunity cost. Sustainable Value Added allows an integrated assessment of the economic, environmental, and social performance of a company and expresses the corporate contribution to sustainability in a single monetary indicator. This article explains the theoretical background of Sustainable Value Added, relates it to existing approaches to measure sustainability, and - using the example of Henkel KGaA - demonstrates its practical applicability.

Zur kognitiven Konstruktion von (Un-)Gerechtigkeit militärischer Gewalt: Die moralische Beurteilung des Kosovo-Kriegs

With reference to the Kosovo war, we examined how the (un-)justness of military intervention is cognitively constructed. Four types of reinterpretation were hypothesized to relate to positive evaluation of the intervention: minimisation of negative consequences of NATO's intervention, denial of responsibility of the Western countries for the war, blame of Yugoslavia, and justification of the intervention through positive motives. As determinants of evaluation of the war, belief in a just world, militarism-pacifism, authoritarianism, and diffuse political support were taken into account. Hypotheses were tested with 165 university students using structural equation modelling. Consistent with our assumptions, the four types of reinterpretation related strongly to positive evaluation of the intervention, showing their relevance with regard to military intervention. Further, the assessed political attitudes influenced evaluation of the war while, contrary to predictions, belief in a just world did not. The causal status of the reinterpretations and the interplay of belief in a just world and political attitudes are discussed.