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Institute
Nachhaltige Lieferketten
(2021)
Das Thema der Nachhaltigkeit ist nicht zuletzt aufgrund aktueller Entwicklungen zunehmend in den gesellschaftlichen und unternehmerischen Fokus gelangt. Pandemien, Naturkatastrophen, aber auch regulatorische Auflagen zur Erfüllung von Klimaschutzzielen haben zu einem Umdenken geführt. Im Rahmen des Thementags „Sustainable Supply-Chain-Management“ hat das FIR an der RWTH Aachen zusammen mit Expert:innen aus Wirtschaft und Forschung Thesen erarbeitet, die widerspiegeln, wie das Thema Nachhaltigkeit aktuell in deutschen Unternehmen wahrgenommen und umgesetzt wird und welche besondere Bedeutung dem Supply-Chain-Management dabei zukommt. Nachhfolgend werden diese und deren Implikationen für die Praxis vorgestellt.
Towards a Methodology to Determine Intersubjective Data Values in Industrial Business Activities
(2021)
This paper contributes to a valuation framework for valuing data as an intangible asset. Especially those industrial manufacturers developing and delivering holistic digital solutions are limited in calculating the true business value of data initiatives. Since the value of data is strongly dependent on the respective use case, a completely objective valuation is not possible. This complicates decision-making on the internal side regarding investments in digital transformation, and on the external side to communicate existing benefits to third parties via financial reporting. Therefore, the target is to design a valuation framework that allows industrial manufacturers to determine an intersubjective, i.e., traceable and transparent, data value. In order to develop a framework that can be applied in practice, the approach is based on industrial case study research.