Erfolgswirkung einer proaktiven Unternehmensstrategie zur Integration natürlicher Ressourcen

Finn Günther, Klaus Möller and Philipp Wenig

Die Unternehmung - Swiss Journal of Business Research and Practice, 2015, vol. 69, issue 1, 25-53

Abstract: Using data from 206 companies we show that the strategic integration of natural resources in the company's strategy and management control system can improve corporate performance. The strategic design thereby reflects a variable that explains the financial-environment-relation. This fact is recognized but not implemented by companies. Hence, there is considerable potential to improve the strategic environmental design and performance management to transfer environmental activities into financial success. Consequently, a proactive environmental strategy can generate competitive advantages. While a composition of a decision and market advantage can be shown, a cost advantage proves to be realized only in conjunction with increased decision quality.

Date: 2015
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DOI: 10.5771/0042-059X-2015-1-25

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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