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.

Environmental Value Added - Ein neues Maß zur Messung der Öko-Effizienz. (Environmental Value Added. A new measure for the measurement of eco-efficiency)

To increase eco-efficiency environmental information needs to be integrated into corporate decision making. For decision makers the interpretation of eco-efficiency as a ratio can however be quite difficult in practice. One of the reasons for this is, that eco-efficiency as a ratio is measured in a unit, that is difficult to interpret. This article therefore suggests an alternative measure for eco-efficiency. The Environmental Value Added, the measure proposed in this paper, reflects the excess economic benefit, resulting from the difference between the eco-efficiency under consideration and a benchmark eco-efficiency. It is measured in a purely monetary unit and is thus easier to interpret and integrate than eco-efficiency as a ratio.

Le 'bon Allemand' dans le roman français de l'immédiat après-Seconde Guerre mondiale: une erreur de casting?

The end of the Occupation, which was much more violent than its beginning, dramatically affected the overall perception of Germans and Germany for many years in post-WWII France. This vision is of course reflected to a large extent in French literature. Yet, paradoxically, many novels—including the ‘best-sellers’ E ´ ducation europe´enne (1945) by Romain Gary, Mon Village a` l’heure allemande (1945) by Jean-Louis Bory or Les Foreˆts de la nuit (1947) by Jean-Louis Curtis—contain a ‘good German’ character. Firstly, this article will give an overview of the dominant representations of Germans in post-WWII France, before suggesting that the ‘good German’ character follows both a literary tradition and the humanist values of the French Resistance, to which these writers claim to subscribe. Finally, it will show how this character, far from blurring the Manichean ideology of the novel in which he appears, actually reinforces it.

La concentration. Le mouvement du discours poetique dans le poeme EIN WURFHOLZ de Paul Celan

This article demonstrates how poetic discourse signifies by its movement of language at the example of a poem by Paul Celan.

Le travail du sens de l'Homme. La poetique de Paul Celan

This article presents the poetics of Paul Celan with regard to the constitution of the subject in poetry and the anthropological dimension of poetics.

Le poeme comme ecriture de vie

This article is a critique of the biographical approach using Celan's notion of Lebensschrift (life writing) to bring forward the life constitutive dimension of poetry.