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Institute
- Fachbereich 3: Wirtschaft und Recht (45) (remove)
Abstract: English
Environmental sustainability is one of the greatest challenges of this century. It depends on both compliance with environmental protection laws and its integration into directors’ decision-making beyond these laws. In this regard, the duty to promote the company’s success stipulates in the Companies Act 2006 that directors, who are protected by Business Judgment Rule, shall consider their companies’ environmental impacts. Since the stakeholders’ interests are regarded as a means to increase shareholder value, directors may pursue their companies’ environmental sustainability through a business case. The latest changes to the UK Corporate Governance Code 2018 further encourage directors to consider environmental sustainability in their business decisions. They may also link environmental sustainability to mandatory and voluntary disclosures through publishing their companies’ achievements. As a result, directors have broad discretion to pursue environmental sustainability beyond environmental protection laws. However, evidence shows that directors frequently neglect this discretion, the environmental sustainability’s resulting business case and that they even cause environmental damages to increase (the short-term) shareholder value. This is due to the social norm of shareholder primacy, which is now exacerbated by Brexit’s and the Ukraine war’s unclear economic impacts as well as the ongoing COVID-19 pandemic. In this regard, the current approach of the UK’s company law in the predominant form of narrative reporting laws is insufficient because of the resulting greenwashing possibilities. This paper’s main argument is thus that changes to the current legal framework for directors’ decision-making are needed to achieve more environmental sustainability. Accordingly, a new principle for the UK Corporate Governance Code 2018 could lead to a greater consideration of environmental sustainability in directors’ decision-making and increased shareholder value in times of rising societal awareness of climate change and a growing trend towards environmental activist shareholders.
Abstract English
Artistic offerings at universities have a long tradition. Almost every university in Germany offers its students a variety of opportunities to engage in artistic and creative activities. This study investigated why students participate in these offerings. The results show that the need for community experience plays a very important role. At the same time, artistic engagement eases students' transition into college. The opportunity to try out new things in a protected setting, the experience of self-efficacy and a compensation to their studies are also important factors. It becomes clear that artistic activities at universities are not just a leisure activity, but also make an important contribution to students' personal development. For this reason, the authors suggest establishing an accompanying format at universities for reflective participation in these offerings.
Abstract Deutsch
Kulturelle Angebote an Hochschulen haben eine lange Tradition. Fast jede Hochschule in Deutschland bietet ihren Studierenden vielfältige Möglichkeiten, sich kulturell und kreativ zu engagieren. In der vorliegenden Studie wurde untersucht, warum Studierende an diesen Angeboten teilnehmen. Die Ergebnisse zeigen, dass das Bedürfnis nach Gemeinschaftserfahrung eine sehr große Rolle spielt. Gleichzeitig erleichtert das kulturelle Engagement den Studierenden den Übergang in die Hochschule. Die Möglichkeit, in einem geschützten Rahmen Neues ausprobieren zu können, die Erfahrung von Selbstwirksamkeit sowie der Ausgleich zum Studium sind ebenfalls wichtige Faktoren. Es wird deutlich, dass kulturelle Angebote an Hochschulen kein reines Freizeitvergnügen sind, sondern einen wichtigen Beitrag zur Persönlichkeitsentwicklung der Studierenden leisten. Aus diesem Grund schlagen die Autorinnen vor, an Hochschulen ein begleitendes Format für die reflektierte Teilnahme an diesen Angeboten zu etablieren.