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.

Women artists of the international avant-garde: the case of "Abstraction-Création" (1931-1936)

Women’s contribution to abstract art in the interwar period is a subject that, to date, has received very little attention. In this article we deal with the untold story of the participation of women artists in Abstraction-Création, the foremost international group dedicated to abstract art in the 1930s. Founded in Paris in 1931, the group took on the work of two previous collectives to become a platform for the dissemination and promotion of abstract art and consisted of around a hundred members. Twelve of these were women, whose writings and works were published in the group’s annual magazine, abstraction creátion art non figuratif (1932-1936), and who participated in a number of the group’s exhibitions. Compared to what had occurred in previous groups, the participation of women, although reduced in number, was comparable to that of the male artists and being members of the group had a generally positive impact on the women’s careers. However, all this came at the expense of relinquishing any gender specificity in their work and the public presentation of it, and demonstrates that the normalization of women’s contributions to the avant-garde could only be brought about alongside a questioning of the more dogmatic views of modernity.

The conflict between realism and abstraction in the field of spanish art as an iteration of la "Querelle des Anciens et des Modernes"

Based on the analysis model favored by the study of the conditions in which the seventeenth century Querelle des Anciens et des Modernes took place, we examine the case of confrontation between realism and abstraction, which occurred in the context of Spanish art in the nineties of the twentieth century. Connections are established with other aesthetic conflicts which are considered part of a genealogy whose most explicit antecedent could be placed in the before mentioned complaint, such as the confrontation between realism and abstraction in the American art scene, which occurred in the fifties of the last century, and the more recent controversy on pluralism and the end of art.